In 2013, the Taxation Section revived its annual delegation to Sacramento, where tax practitioners present papers offering proposals related to topics of concern to high-ranking officials of the Board of Equalization, California Department of Tax and Fee Administration, Franchise Tax Board, Office of Tax Appeals, and Legislative staff. 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 California Lawyer’s Association (CLA) or the Taxation Section of the CLA.
The 2023 Sacramento Delegation is set for October 19-20, 2023. It is planned to be in-person. The delegation begins at a rehearsal dinner for the presenters on the evening of October 19, followed on October 20 by presentation of papers at the Capitol Building in Sacramento. Several papers in the past resulted in legislation proposed to the State Legislature and changes in agency policy. If you are interested in learning more about the Sacramento Delegation or presenting a paper at the delegation, please contact:
Myriam Bouaziz
Office of Tax Appeals
(916) 926-3918
Taxation@calawyers.org
The deadline for proposals to be submitted to Myriam Bouaziz for the 2023 Sacramento Delegation is Monday, July 14, 2023.
Delegation Papers
- Modification of California Unemployment Insurance Code Section 1755(a) to Provide a Minimum Holding Period for Surrender of Property Subject to Levy from Financial Institutions (pdf version)
- California Source Net Operating Losses: A Proposal For Eliminating Inequity In Combined Reporting By Providing Taxpayers In A Combined Reporting Group With An Option To Assign California Source Net Operating Losses To Other Members In The Same Combined Reporting Group (pdf version)
- Updating California’s Other State Tax Credit Laws to Account for New Pass-through Entity Tax Regimes Recently Enacted in Other States in Response to the Tax Cuts And Jobs Act of 2017 (pdf version)
- Bringing Back the Buffer: A Proposal to Amend CRTC Section 18604(a) to Provide a Seven-Month Filing Extension to Corporate Taxpayers (pdf version)
- A Proposal for First-Time Abatement of Timeliness Penalties (pdf version)
- California Tax Reporting for International Business Travelers: A Proposal for Composite Returns (pdf version)
Past Delegations
2017 Sacramento Delegation Held February 3, 2017
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:
| Tax Procedure: California Should Conform to Federal Law and Allow Expedited Tentative NOL Refunds |
Ben Elliot and Lauren Knapp |
| New Federal Partnership Audit Procedures—Issues to Consider and When to Act |
Nikki Dobay |
| California’s Per Partner Penalty: A Proposal for Reform to Encourage Compliance But Not Unfairly Punish |
Brian Toman and Shirley Wei |
| 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 |
2016 Sacramento Delegation, February 5, 2016
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:
| Clean Break: Terminating Agency Relationship with Key Corporation |
Mike Shaikh |
| 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 |
| Coordination of the BOE and FTB Voluntary Disclosure Programs and the Conflicting Registration Requirements of the Two Programs |
Steven Walker |
| 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 |
2015 Sacramento Delegation, January 23, 2015
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:
| 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 |
| 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 |
| 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 |
| A Proposal for Regulations – Applying the Grantor Trust Rules in California and Defining Contingent and Noncontingent Beneficiary |
Chris Campbell |
| Achieving Consistency: Unifying the Change in Ownership & Change in Control Filing Deadline for Decedent’s Estates & Trusts |
Irina Rospotnyuk |
| 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 |
2014 Sacramento Delegations, February 10, 2014
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:
| 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 |
| Automatic Conformity: Conforming California RICs and REMICs To The Internal Revenue Code |
N. Aaron Johnson |
| Discretionary Disallowance of Compensation Paid to Workers: The Need for Guidance under R&T Code Sections 17299.8 and 24447 |
Lisa O. Barnett |
| The Enactment of a Voluntary Disclosure Practice For California Taxing Authorities |
Haleh Naimi |
| Repeal Revenue & Taxation Section 6405 |
Annette Nellen |
| Beyond Proposition 90: An Expansion For Intercounty Base-Year Value Transfers |
W. Martin Behn |
2013 Sacramento Delegation, February 7, 2013
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;
| Tax-Exempt Mortgage Bonds: A Way to Alleviate the Self-Inflicted Damage Caused by CALHFA’s Reading of IRC Sec. 143 |
Joseph P. Wilson |
| 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 |
| California Doubling of 20% Federal Tax Increase under IRC Section 409A |
Marla Aspinwall |
| Legislative and Administrative Proposals to Improve Use Tax Collection |
Annette Nellen |
| 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 |