Blog Archives - Page 30 of 52

How to File an Appeal with the California Board of Equalization

April 23, 2026February 1, 2017 by Brotman Law

Key Takeaways

The Board of Equalization reviews your position. At this time it may ask for additional records or documentation to support your position.
If you have not already requested an appeals conference or have missed the deadline for responding to the Board’s conclusions, a Notice of Redetermination will be issued to you with the staff’s conclusion.
If you are continuing with the appeals process, you will receive a Verification of Appeals Conference Form, which must be completed and returned within 15 days.

The California Board of Equalization has audited you and found potential underpayment of taxes, fees, or additional amounts the BOE determines you owe.

Your next step is to meet with the BOE supervisor and then the District Principal Auditor. If you do not convince them that the results are in error, you can file an appeal.

What to Do if the EDD Takes Your Money

April 23, 2026January 25, 2017 by Brotman Law

Key Takeaways

The EDD is within its legal rights to withhold money from a variety of programs and tax refunds if you do not pay up.
Any contact by the EDD or Central Collection Division will be made by phone or postal mail.
The EDD much prefers to work out a solution to the problem without resorting to enforced collection methods.

The California Employment Development Department can legally withhold money owed to you by the state for repayment of debt. In other words, either through error or willful action, you owe a monetary debt to the State of California.

The EDD is within its legal rights to withhold money from a variety of programs and tax refunds if you do not pay up. It works with the California Franchise Tax Board, the State Lottery, and the State Controller to collect the outstanding debt.

What is a Sales Tax Nexus and How Does It Affect My Business?

April 23, 2026January 18, 2017 by Brotman Law

Key Takeaways

A state may create legislation requiring a seller with nexus in that state to pay tax on sales of tangible property within the state.
The State of California specifies exactly what “engaged in business” means on the state and local level.
Nexus has been around in some form since taxes were invented but the need for retailers from outside the state to collect and remit sales tax expanded each time a new selling innovation came along.

A state may create legislation requiring a seller with nexus in that state to pay tax on sales of tangible property within the state.

What is nexus and how does it affect your business?

Preparing for the 2017 Tax Season

April 23, 2026December 28, 2016 by Brotman Law

Key Takeaways

If your files are organized, you should not have any trouble finding any of these documents to support your next tax return.
Ask where the figures for income were derived from and whether there was income that was not taxable? What deductions were allowed? What expenditures did not qualify as deductions and why.
Find out if there are other deductions you could have made if you had the proper documentation.

It is that most un-wonderful time of year: tax time. April 15 may be a bit far away, but as a small business owner, you need to get your documentation for 2016 together as soon as possible. Your tax professional will thank you.

By the way, one of the changes for next year includes moving a filing deadline from April 15 to March 15 if your business structure is a pass-through. More on that later. First, here is a rundown of the documents you need to gather for your accountant.

How a Tax Attorney Can Help with Your Tax Lien

April 23, 2026December 21, 2016 by Brotman Law

Key Takeaways

All three agencies can issue a lien against personal property, real or personal, tangible or intangible.
The tax law is not only more complex in California, but the state tax representatives are generally more difficult to deal with.
A tax attorney helps to level the playing field when dealing with the state of California and their representatives.

Our last few posts have been about how the various California state tax agencies handle tax liens.

A brief review:

The Board of Equalization (BOE) administers the sales and use tax.
The Franchise Tax Board (FTB) administers and enforces the individual and corporate state income tax laws and property taxes.
The Employee Development Department (EDD) administers payroll tax and unemployment and disability insurance for the state.

How the Franchise Tax Board Uses Tax Liens

April 23, 2026December 7, 2016 by Brotman Law

We previously discussed how the Board of Equalization handles tax liens. For this post in our series, we would like to talk about how the California Franchise Tax Board addresses the use of liens. There are differences between the way the various California tax agencies and the IRS use tax liens about which you need to take note to stay out of hot water.

How the Board of Equalization Handles Tax Liens

April 23, 2026November 30, 2016 by Brotman Law

In our continuing series about tax liens, we would like to talk about how the California Board of Equalization handles them. While there are similarities between how the IRS and the various California tax agencies pursue, impose, and release tax liens, there are some important differences that every tax payer should be aware of.

Everything You Need to Know About Tax Liens, Pt. 2

April 23, 2026November 23, 2016 by Brotman Law

Everything You Need To Know About Tax Liens 2

In Part 1, you learned what a lien is, how taxpayers are notified of a lien, and what elements are required for a valid lien. In Part 2, you will read how a lien can impact your credit report, who has access to a list of those with liens, and what happens during bankruptcy and other financial events if a lien is involved.

Everything You Need to Know About Tax Liens, Pt. 1

April 23, 2026November 16, 2016 by Brotman Law

The tax community is a house somewhat divided over the effectiveness of liens. On the one hand, the government needs to protect their interests in regards to taxes owed them. On the other hand, tax liens are filed against taxpayers with few or no assets to file a lien against.

California Tax Guide for Marijuana Businesses and Proposition 64: The Adult Use of Marijuana Act

April 23, 2026November 16, 2016 by Brotman Law

Key Takeaways

1. Marijuana related businesses and dispensaries typically deal with large amounts of cash because of the limitations associated with the federal banking system and marijuana business.
2. We anticipate a heightened risk of audit is because this is a “new” industry for the Board of Equalization and there’s not a lot of statistical data associated with marijuana businesses.

On Tuesday, California voters passed historic legislation by voting to allow the recreational use of marijuana in California. Regardless of your opinion about marijuana use, the legislation will have a huge impact on the state of California and its citizens and will bring a large source of new taxable revenue into the state. Because of the complexity surrounding the tax laws surrounding the new measure, I have put together a rough guide of issues for marijuana businesses and California citizens to be aware of.