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California › Internal Revenue Service

Allen Barron, Inc.

The Step Doctrine and How it Applies to IRS, State, and California Tax

Allen Barron, Inc. on

It is important to understand the step doctrine and how it applies to IRS audits and state tax investigations, including California tax audits. The "step doctrine" is a concept not directly found in federal or California...more

Allen Matkins

Renewable Energy Update 5.07.24

Allen Matkins on

Governor Gavin Newsom said on April 25 that California continued to rapidly add the battery storage that is crucial to the transition to cleaner energy, but admitted it was still not enough to avoid blackouts during heat...more

Allen Barron, Inc.

What Are the Statute of Limitations on an IRS and California Tax Audit?

Allen Barron, Inc. on

What are the statute of limitations on an IRS audit and a California tax audit? There is a time limit, known as the “statute of limitations“, when the IRS and/or California must complete an audit of your tax returns. It is...more

Nossaman LLP

UPDATE | Extended Again: Federal and California Tax Relief for California Storms

Nossaman LLP on

As practitioners predicted, the California Franchise Tax Board has adopted the federal November 16, 2023 extensions for similar state returns and payments. To those CPAs and taxpayers who pulled all-nighters to get returns...more

Greenberg Glusker LLP

IRS Issues Notice Extending Tax Filing and Payment Deadline for California Storm Victims

Greenberg Glusker LLP on

As a result of the severe storms in California at the end of 2022 and beginning of 2023, in February of this year the IRS extended substantially all tax filing and payment dates until October 16, 2023, for all California...more

Morrison & Foerster LLP

U.S. Attorney for the Central District of California Announces a New Corporate and Securities Fraud Strike Force to Ramp up...

Morrison & Foerster LLP on

On October 4, 2023, Martin Estrada, U.S. Attorney for the Central District of California (CDCA), announced the formation of a Corporate and Securities Fraud Strike Force (the “Strike Force”), a new CDCA section designed to...more

Jackson Lewis P.C.

California’s Modified Background Regulations Take Effect October 1st

Jackson Lewis P.C. on

This summer the California Civil Rights Council approved modified regulations pertaining to California’s Fair Chance Act. These modifications take effect on October 1, 2023. Employers should remember the following as these...more

Allen Barron, Inc.

California and IRS Extended Income Tax Deadlines are Rapidly Approaching

Allen Barron, Inc. on

The California and IRS extended income tax deadlines are rapidly approaching as we near the deadline in mid-October.  In the first few months of 2023 California and the IRS extended income tax deadlines and associated...more

Davis Wright Tremaine LLP

California Modifies Employment Regulations Regarding Criminal History

Davis Wright Tremaine LLP on

New regulations effective October 1, 2023, will impact how employers may consider criminal history in employment decisions. The Fair Chance Act (FCA) prohibits California employers with five or more employees from inquiring...more

Allen Barron, Inc.

IRS and California Tax Issues Associated with Non-Fungible Tokens or NFTs

Allen Barron, Inc. on

What is a Non-Fungible Token or NFT and what are the IRS and California tax issues associated with Non-Fungible Tokens or NFTs which might apply to you?  NFTs are unique tokens based in and recorded within a blockchain that...more

Stoel Rives LLP

What Out-of-State Buyers Should Know About California Real Estate Transfer Taxes

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As Benjamin Franklin once said, “Nothing in this world can be said to be certain, except death and taxes.” For out-of-state buyers unfamiliar with California’s transfer tax system, there are a few things to know to avoid a...more

Perkins Coie

More Than a Mansion Tax: L.A.’s Measure ULA Will Address the City’s Housing Crisis

Perkins Coie on

Los Angeles’ United to House LA Measure (Measure ULA), enacted by city voters in November 2022, implements a significant new transfer tax on high-value real estate transfers or sales throughout the city of Los Angeles....more

Faegre Drinker Biddle & Reath LLP

Updated Guidance Released for SB 1162 – California’s New 2023 Pay Data Reporting Requirement for Workers Provided by Third Parties

Faegre Drinker Biddle & Reath LLP on

The California Civil Rights Department (CRD) released amended FAQs providing guidance on compliance with the new pay data reporting requirements. PDR FAQs – 2022 Reporting Year | CRD (ca.gov) As previously reported here and...more

Farella Braun + Martel LLP

Federal and California Taxpayer Relief: Reprieve From Wet Winter Weather

Farella Braun + Martel LLP on

2023 started California off with weather that escapes recent memory. Rain, snow, and surf seemed unrelenting for the first two weeks of January. While this spell of winter storms has brought snow to our slopes and refilled...more

Fox Rothschild LLP

Silver Lining? IRS Extends Filing, Payment Deadlines for California Storm Victims

Fox Rothschild LLP on

The IRS will grant taxpayers with residences or businesses located in any California county designated as a federal disaster area by the Federal Emergency Management Agency (FEMA) following January’s series of damaging wind,...more

Jackson Lewis P.C.

Reminder Regarding California Expense Reimbursement & IRS Increase of Its Mileage Rate

Jackson Lewis P.C. on

Under California Labor Code 2802, employers are required to reimburse employees for necessary expenses incurred in executing their job duties for their employer. This reimbursement requirement may apply to the use of the...more

ArentFox Schiff

Supreme Court Hears Oral Argument on California’s Attempt To Collect Names of Donors to Nonprofits

ArentFox Schiff on

The petitioners appeared to have a more sympathetic bench and went so far as to say the Attorney General of the State of California was “not genuine” in his position. On April 26, the Supreme Court held a lively oral...more

ArentFox Schiff

Supreme Court to Hear Challenge to Nonprofit Donor Disclosure Case

ArentFox Schiff on

Currently, charities are only required to disclose the names of their major donors to the IRS – which must keep them under seal – on federal Schedule B. The Supreme Court is set to schedule arguments in April for two...more

Perkins Coie

Non-Essential Construction Eliminated in More Restrictive Bay Area Shelter-in-Place Orders

Perkins Coie on

On March 31, six Bay Area counties—Alameda, Contra Costa, Marin, San Francisco, San Mateo, and Santa Clara—jointly issued new shelter-in-place restrictions that expand, clarify, and extend certain shelter-in-place...more

ArentFox Schiff

California’s Property Tax Deadline: San Francisco and San Mateo Counties Extend Deadline While Other Counties Maintain Deadline...

ArentFox Schiff on

While the April 15 deadline for filing federal and state tax returns has been extended, the April 10 deadline to pay California property taxes without penalty will stand for most California counties. As an exception, San...more

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