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State Board of Equalization

Tax money mishandled, audit finds

Tax money mishandled, audit finds

As reported in the LA Times, “Tax money mishandled, audit finds.”State controller says Board of Equalization has put funds into the wrong accounts and failed to collect debts. SACRAMENTO — The California Board of Equalization is not properly handling the money it collects, with funds being deposited in the wrong accounts and a failure to […]

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Top 500 Sales & Use Tax Delinquencies in California

Top 500 Sales & Use Tax Delinquencies in California

Top 500 Sales & Use Tax Delinquencies in California, as reported by the SBE. Below is a list of the 500 largest delinquent sales and use tax accounts over $100,000. The Board of Equalization (BOE) is required by law* to post this information every quarter, removing amounts that are being addressed through payment arrangement, bankruptcy, […]

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Business license crackdown gets slammed

Business license crackdown gets slammed

Editor’s Note:  This article caught my eye since I see a lot of businesses targeted by the California State Board of Equalization.  I have also blogged on this subject:  Here we come, walkin’ down the street, get funniest looks from, everyone we meet, . . hey hey we’re the SBE, SBE – The Statewide Compliance […]

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SBE – The Statewide Compliance and Outreach Program (SCOP)

SBE – The Statewide Compliance and Outreach Program (SCOP)

The Statewide Compliance and Outreach Program (SCOP) focuses on educating businesses, as well as identifying and registering businesses who are actively selling or leasing tangible personal property in California without a seller’s permit. SCOP also advises on other State tax and fee permits and licenses a business may need to obtain. In general, the purpose […]

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State tax hunters to visit Orange County

State tax hunters to visit Orange County

Editor’s Note: we have previously blogged on this many times. The State Board of Equalization’s Statewide Compliance and Outreach Program. As reported in the OC Register, State tax officials are preparing to visit nearly 12,000 businesses in Aliso Viejo, Ladera Ranch and other California cities to find any retailers who are unlicensed or failing to […]

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AB 576 is now the law – – Criminal tax enforcement in California just moved up to priority one with the Revenue Recovery and Collaborative Enforcement Team

AB 576 is now the law – – Criminal tax enforcement in California just moved up to priority one with the Revenue Recovery and Collaborative Enforcement Team

AB 576, approved by Governor on October 07, 2013, establishes, until January 1, 2019, a pilot program to create a multiagency team consisting of the Franchise Tax Board, Department of Justice, State Board of Equalization, and Employment Development Department, to be known as the Revenue Recovery and Collaborative Enforcement Team, to collaborate in combating criminal […]

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State sales tax hunters to visit O.C. businesses

State sales tax hunters to visit O.C. businesses

As reported in the news of the OC Register, State Board of Equalization auditors will visit Brea and other areas to check on compliance and boost revenue.  We have previously blogged on this in “State Tax Hunters visit Orange County,” and in Here we come, walking down the street, get funniest looks from, everyone we […]

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State tax hunters visit Orange County

State tax hunters visit Orange County

Editor’s Note:  I previously blogged on this topic in “Here we come, walkin’ down the street, get funniest looks from, everyone we meet, . . hey hey we’re the SBE,”and in “‘I’ll be back’- State Board of Equalization on the prowl in Orange County & Elsewhere,” so the announcement, as reported in the OC Register, […]

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State Board of Equalization Tax Collectors Bite Taco Trucks & Force Many Out of Business

State Board of Equalization Tax Collectors Bite Taco Trucks & Force Many Out of Business

Editor’s Note:  this article from Steve Greenhut, OC Register, is concerning as it appears the SBE is putting the squeeze on taco trucks to pay sales tax, forcing many to simply go out of business. Here’s the article: SACRAMENTO – We all would laugh at a man who, sinking in millions of dollars in house […]

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State Board of Equalization launches new “eReg” website making it easier to register & pay taxes

State Board of Equalization launches new “eReg” website making it easier to register & pay taxes

Editor’s Note; as mentioned in the accompanying post entitled “I’ll be back” – State Board of Equalization on the prowl in Orange County & Elsewhere, it was also reported that the California State Board of Equalization launched a new, online system to apply for a seller’s permit, pay use taxes or register for other tax […]

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“I’ll be back” – State Board of Equalization on the prowl in Orange County & Elsewhere

“I’ll be back” – State Board of Equalization on the prowl in Orange County & Elsewhere

Editor’s Note:  I recently blogged that California State Board of Equalization tax hunters will visit more than 9,200 businesses in La Habra, Huntington Beach and six other cities in search of unpaid sales and use taxes and other mandated fees, according to the California State Board of Equalization.  Well, per the article from my all […]

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Orange County California’s Taxable Sales Up 8.9% in Q1 2011: A Sign of the Times?

Orange County California’s Taxable Sales Up 8.9% in Q1 2011: A Sign of the Times?

Editor’s Note:  when I read this article, I heard the jingle from Petula Clark, “a sign of the times” and thought good things are happening, at least on a local level, although my “yo-yo” barometer is like my stomach these days when I eat spicy food – – flip flop, and I don’t mean shoes.  […]

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Manufacturer moves to Texas after 42 years in O.C.

Manufacturer moves to Texas after 42 years in O.C.

Editor’s Note:  over the years, I’ve had several tax clients, business and personal, leave California for better opportunities in other States, most notably Texas.  I saw the below article, from the OC Register and it brought to mind the migration of taxpayers departing California, particularly due to the high cost of living and, coincidentally, the […]

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State Board of Equalization: Another List to Avoid, . . . top tax debtors

State Board of Equalization:  Another List to Avoid, . . . top tax debtors

In an article by Jan Norman, OC Register, another “top tax debtor list”  has been released, this time by the California State Board of Equalization.  Four individuals or businesses with Orange County addresses have been added to to California’s list of  500 top sales and use tax delinquents, according to the State Board of Equalization. […]

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California Corporate Income Tax Refunds – suspended corporation.

California Corporate Income Tax Refunds – suspended corporation.

Editor’s Note: this case is good reminder about suspended corporations and the dangers of letting a California corporation become suspended.  For one thing, you cannot litigate your case in the U.S. Tax Court, even if you obtain a certificate of revivor. In Appeal of American Air Liquide, Inc., SBE, Case No. 506790, 10/25/2011 (not to […]

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Here we come, walkin’ down the street, get funniest looks from, everyone we meet, . . hey hey we’re the SBE

Here we come, walkin’ down the street, get funniest looks from, everyone we meet, . . hey hey we’re the SBE

Editor’s Note:  sorry for the title but all I could think about was the Monkees famous song, when I read the article posted by Jan Norman, my all time favorite business writer for the Orange County Register, whose posted article is entitled “State Tax Auditors to visit two more O.C. Cities.”  In truth and candor, […]

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California Limited Liability Companies – No reasonable cause for late filing

California Limited Liability Companies – No reasonable cause for late filing

Editor’s Note:  This is another “penalty abatement” case, and is a good example of why ample documentation in penalty abatement cases are an absolute “must.” In Appeal of 4837 Beverly Boulevard, LLC, SBE, Case No. 524173, 10/25/2011 (not to be cited as precedent), the State Board of Equalization (SBE) has rejected a taxpayer’s appeal of […]

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California Personal Income Tax – Imposition of penalties; cancer does not matter

California Personal Income Tax – Imposition of penalties; cancer does not matter

Editor’s Note: Penalties, it has been said, are often times worse than the tax liability.  Coupled with the “interest” meter (which runs until the total tax bill is completely satisfied), it is no wonder that taxpayers are frustrated with their tax bill.  Frequently taxpayers ask me if we can “get rid of” penalties (the proper […]

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California Personal Income Tax – Double deduction for casualty or theft losses denied.

California Personal Income Tax – Double deduction for casualty or theft losses denied.

Editor’s Note: The case is not terribly significant, but it does show that the California Franchise Tax Board is indeed active in auditing taxpayers.  Most taxpayers believe that the major auditing agency is the Internal Revenue Service (IRS) and they are correct; the bulk of “audits” or “examinations” come from the IRS.  However, the FTB […]

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California Personal Income Tax – Non-resident status denied.

California Personal Income Tax – Non-resident status denied.

Editor’s Note: Resident or Non-Resident status of taxpayers who leave California (or who are not California residents at all) are a frequent target of the California Franchise Tax Board.  The issue is simple – – if a taxpayer is not a “resident” of California, there are no State income taxes to be paid.  However, determining […]

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Meet Paul Raymond

Meet Paul Raymond

Mr. Raymond is a sought after speaker in tax controversy law by many attorney, accountant, and business groups and at the request of the Internal Revenue Service, has presented programs at the IRS Nationwide Tax Forum, attended by tax professionals throughout the United States.

Additionally, he continues to be an active member in the Section of Taxation, American Bar Association, where he was the Past Chair of the Employment Taxes Committee.

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