California Residency Issues

The office represents taxpayers who have issues with the California Franchise Tax Board as to whether they should be treated as residents and subject to California tax.

California personal income tax is imposed on the entire taxable income of California residents and on the taxable income of nonresidents derived from sources within California. California law defines a "resident" to include:

• Every individual who is in the state for other than a temporary or transitory purpose
• Every individual who is domiciled in the state but who is outside the state for a temporary or transitory purpose

Rev. & Tax. Code § 17104. California law provides that "every individual who spends in the aggregate more than nine months of the taxable year within this state shall be presumed to be a resident." The nine-month presumption is not conclusive and may be overcome by satisfactory evidence. Rev. & Tax. Code § 17016.

• Civil Tax Audits
• Administrative Appeals
• U.S. Tax Court and Civil Litigation
• Tax Collection
• Criminal Tax Matters
• CA Franchise Tax Board
• California Residency Issues
• International Tax Matters
• Innocent Spouse Relief
• Penalty Abatements
• Bankruptcy Tax Aspects
• Claims for Refund
• Employment Tax Audits
• State and Local Tax Matters
• Estate Planning