Taxation
Ca. Tax Lawyer VOLUME 33, ISSUE 1, DECEMBER 2024
Content
- 2023-2024 Executive and Standing Committee Leaders
- A Critique of the Cryptic Rules For Taxing Crypto
- An Overview of the History of California Residency
- ARE 1031 DROP & SWAP REAL ESTATE EXCHANGES IN JEOPARDY IN CALIFORNIA?
- Committee Quick Points
- Message From the Chair
- Perfecting the Informal Refund Claim (No Malpractice, Please)
- Table of Contents
- The Office of Tax Appeals Sources An Individual Partner's Distributive Share of Partnership Gain Using Corporate Apportionment and Allocation Rules In the Appeal of Smith
- Three Taxation Section Awards Presented At the Annual Tax Conference In Palm Springs In November 2023
THREE TAXATION SECTION AWARDS PRESENTED AT THE ANNUAL TAX CONFERENCE IN PALM SPRINGS IN NOVEMBER 2023
By Annette Nellen
The 2023 Annual Meeting of the Tax Bar and Tax Policy Conference was held in Palm Springs from November 1 through 3. In addition to excellent continuing education programs and networking, three outstanding tax attorneys were honored with the highest awards of the CLA Taxation Section. The 2023 award winners and the award are described here with excerpts from their remarks upon accepting the award and observations of the people who introduced them at the conference. For complete remarks, please visit the CLA Taxation Section website (https://calawyers.org/section/taxation/annual-awards/).
CIRO M. IMMORDINO-V. JUDSON KLEIN AWARD
Ciro is an attorney and CPA and serves as the Director of the FTB’s Settlement Bureau. Prior to that position, Ciro worked in the FTB’s General Tax Bureau for nine years handling like-kind exchanges, abusive tax avoidance transactions, accounting methods, partnership tax issues, and more. In introducing Ciro for this award, Betty Williams noted his extensive volunteer work with the CLA Tax Section, the CLA’s Budget & Finance Committee (since it started in 2018), and the Sacramento County Bar Association.