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Taxation

Ca. Tax Lawyer 2017, VOLUME 26, NUMBER 1

Contents

Message from the Chair……………………………………………………………………………………………………..2

Constructive Receipt Tax Rules Every Lawyer Should Know…………………………………………………..5
By Robert W. Wood

Gap Between Tax and Sanctions Law Blocks Lifesaving Aid……………………………………………………9
By Kay Guinane & Cherie Evans

Legislative Proposal for Infusing Guaranteed Fairness in Tax Administration by Allowing Partial Prepayment Judicial Review of FTB-Proposed Personal Income and Franchise Tax Deficiencies … 21
By Mark Bernsley

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