In 2013, the Taxation Section revived its annual delegation to Sacramento, where tax practitioners present papers on topics of concern to high-ranking officials of the Board of Equalization, Franchise Tax Board and Legislative staff. The meetings take place in the Capitol Building. The proposals and comments contained in the papers are the individual views of the authors who prepared them, and do not represent the position of the Taxation Section.
The 2017 Sacramento Delegation was held February 3, 2017, at the Capitol Building in Sacramento. The delegation was led by Christopher Campbell. The papers and presenters for the 2017 Sacramento Delegation were:
Author(s)
1
Tax Procedure: California Should Conform to Federal Law and Allow Expedited Tentative NOL Refunds
Ben Elliot and Lauren Knapp
2
New Federal Partnership Audit Procedures—Issues to Consider and When to Act
Nikki Dobay
3
California’s Per Partner Penalty: A Proposal for Reform to Encourage Compliance But Not Unfairly Punish
Brian Toman and Shirley Wei
4
Uncertainty When a Unitary Foreign Affiliate Becomes a Taxpayer in a Water’s-Edge Combined Reporting Group: Reform to Fairly Reflect the Intent of the Water’s-Edge Election and Account for the New Unitary Foreign Affiliate Taxpayer
Robert Keith Gray, Jr. and Joshua M. Grossman
The 2016 Sacramento Delegation was held on February 6, 2016. Jenna Lewis led the Delegation. The papers and presenters for the 2016 Sacramento Delegation were:
Presenters
Clean Break: Terminating Agency Relationship with Key Corporation
Mike Shaikh Erin Mariano
Proposal to Amend Revenue and Taxation Code Section 19255 to Avoid Extension of the 20-Year Statute of Limitations by Unilateral Action of the California Franchise Tax Board
Andrew Allen
Amendment of Revenue and Taxation Code to Clarify that Income Earned by a Reservation Indian is Exempt from Personal Income Tax if the Income is Earned from a Source Within Indian Country
Michelle LaPena
Legislative Proposal for Infusing Guaranteed Fairness in Tax Administration by Allowing Partial Prepayment Judicial Review of FTB-Proposed Personal Income and Franchise Tax Deficiencies
Mark Bernsley
In Defense of Regulations: California, Market-Based Sourcing, and the Defense Industry
Shail Shah Alexis Binazir
Coordination of the BOE and FTB Voluntary Disclosure Programs and the Conflicting Registration Requirements of the Two Programs
Steven Walker Jonathan Amitrano
A Proposal to Address the Improper and Unreasonable Fees Imposed by California Counties on Taxpayers When Exercising Their Rights to Appeal Assessed Property Taxes
Christina Harper Colin Fraser
The 2015 Sacramento Delegation was held on January 23, 2015. Roburt Waldow led the Delegation. The papers and presenters for the 2015 Sacramento Delegation were:
2015 Papers
Reforming California's Personal Income Tax Credit For Taxes Paid to Another State to Fairly Account for Differences in State Apportionment Rules and Reduce the Administrative Burden of Calculating the Credit
Valerie C. Dickerson Joshua M. Grossman
Proposal to Amend Revenue and Taxation Code Section 19035 to Mandate that the Franchise Tax Board Provide All Notices Relating to Joint Tax Returns to Each Joint Filer
Robert S. Horwitz Carolyn M. Lee
Simplified Return Filing and Tax Payments for Partnership and Limited Liability Company Conversions
Layton L. Pace
In California We Trust: A Sensible Expansion of the Voluntary Disclosure Program
Brian W. Toman Mike Shaikh Erin Mariano
A Proposal for Regulations - Applying the Grantor Trust Rules in California and Defining Contingent and Noncontingent Beneficiary
Chris Campbell Paul Frimmer
Achieving Consistency: Unifying the Change in Ownership & Change in Control Filing Deadline for Decedent's Estates & Trusts
Irina Rospotnyuk Derek Takehara
Amending Section 68 to Allow Displaced Property Owners to Transfer Their Proposition 13 Base Year Values to a Replacement Property When Their Original Property is Acquired by a Public Utility Under Threat of Condemnation
Michael T. Lebeau
Amending Section 5140 To Give Corporate Parent and Subsidiary Entities Standing to File Property Tax Refund Actions Following Assessment Appeals Board Decisions
Cris K. O'Neall
The 2014 Sacramento Delegation was held on February 10, 2014. Betty Williams led the Delegation. The papers and presenters for the 2014 Sacramento Delegation were:
2014 Papers
Legislation to Create an EDD Version of the IRS Voluntary Classification Settlement Program
James Bourbeau
Should a Trust Be Subject to State Income Tax Because a Trustee Is In California?
Justin T. Miller Richard S. Kinyon
Automatic Conformity: Conforming California RICs and REMICs To The Internal Revenue Code
N. Aaron Johnson Minna C. Yang
Discretionary Disallowance of Compensation Paid to Workers: The Need for Guidance under R&T Code Sections 17299.8 and 24447
Lisa O. Barnett A. Lavar Taylor
The Enactment of a Voluntary Disclosure Practice For California Taxing Authorities
Haleh Naimi Robert S. Horwitz
Repeal Revenue & Taxation Section 6405
Annette Nellen
Beyond Proposition 90: An Expansion For Intercounty Base-Year Value Transfers
W. Martin Behn
The 2013 Sacramento Delegation was held on February 7, 2013. Annette Nellen led the Delegation. The papers and presenters for the 2013 Sacramento Delegation were;
2013 Papers
Tax-Exempt Mortgage Bonds: A Way to Alleviate the Self-Inflicted Damage Caused by CALHFA's Reading of IRC Sec. 143
Joseph P. Wilson Robert Horwitz
Collecting the Minimum: A Proposal for Changes to the Minimum Tax Collection Rules
Gregory A. Zbylut
A Proposed Voluntary Disclosure Program for Individuals and Businesses Seeking to Become Tax Compliant with the California FTB
Sanford Millar Steve Walker
California Doubling of 20% Federal Tax Increase under IRC Section 409A
Marla Aspinwall
Legislative and Administrative Proposals to Improve Use Tax Collection
Proposal to Effectuate Judicial and Administrative Economy in Property Tax Matters by Requiring Succinct Remand Orders from Courts to County Boards
Bradley Marsh
Suggested Amendments to Change in Control Statement Late Filing Penalties
Michael Lebeau