CES – Tax Advocacy

State & Local Tax

Tesoro Logistics Operations, LLC v. City of Rialto, 40 Cal. App. 5th 798 (4th Dist., Div. 2, Oct. 2, 2019), rev. denied, 2020 Cal. LEXIS 450 (Cal., Jan. 15, 2020): on behalf of two oil refiners, successfully challenged the City of Rialto’s Measure U, a tax on wholesale liquid fuel storage tanks, as an illegal property tax that required a two-thirds vote, rather than a business license tax requiring a majority, resulting in multi-million dollar tax refunds.

In a 2013 challenge to the City of Los Angeles’s assessment of a business license tax, successfully negotiated a partial refund, a favorable tax treatment for future years, and a warranty to forego audits for all past years.

In a 2008 suit by the City of Los Angeles alleging failure to pay business license taxes, successfully negotiated a settlement for the payment of only 24% of the claimed amount.

Tax measure drafting: advised local public officials and local ballot measure proponents on drafting tax measures.