California Court of Appeal upholds twenty percent understatement penalty *

USA - December 15 2010
In 2008, the California Legislature enacted SBX1 28 which added section 19138 to the California Corporation Tax Law.

Co-authors: Jenny Kim.

Key tax provisions of California’s 2010-2011 Budget Act *

USA - October 22 2010
Two years ago, we highlighted the key provisions of California's 2008-2009 Budget Act, noting how at that time California had set a new record with an 85-day delay before enactment of the 2008-2009 budget.

Co-authors: Timothy Gustafson, Carley A. Roberts .

California Court of Appeal permits retroactive taxes to remedy unconstitutional discrimination; upholds post-amnesty penalty *

USA - July 28 2010
The California Court of Appeal, First Appellate District, recently issued an opinion against the taxpayer in River Garden Retirement Home v. Franchise Tax Board, 2010 Cal. App. LEXIS 1146 (2010).

Co-authors: Andres Vallejo, Scott M. Reiber, Thomas H. Steele, Carley A. Roberts .

Current California “strict liability” penalty issues under Revenue and Taxation Code sections 19777.5 and 19138 *

USA - October 14 2009
While California’s current $26 billion budget crisis and recent legislative enactments, such as elective single factor sales and unitary credits, have been the most prominent issues on the California tax front, two important and continuing penalty issues should not be overlooked.