Experience

State & Local Tax

Tesoro Logistics Operations, LLC v. City of Rialto, 40 Cal. App. 5th 798 (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.