California State Tax Attorney

California State Tax

California has many agencies that collect taxes: the Franchise Tax Board "FTB", the Employment Development Department "EDD", the State Board of Equalization "SBE", and more.
All of these agencies have broad powers given to them by law to collect taxes. They zealously seek out those they feel owe taxes and are relentless in their efforts to collect them. These agencies are resolved to be taken seriously and their actions indicate so.

Whether you feel that you owe taxes or not, if you receive any correspondence or other communication from them, you should promptly address the matter and enlist the assistance of a professional, especially if the amount at issue is large or if there are threats of criminal proceedings.

Many people never suspect that they would be targeted by the FTB or other agencies. If you have ever had any meaningful contact with the state of California, if you live in California, if you have moved from California, if you were stationed there in the armed forces, if you obtained a California driver's license or identification card, if you formed a legal business entity such as an LLC or corporation in California, if you conducted business in California, if you merely rent a boat slip and dock your boat there, or have other "sufficient" contacts with California, it is likely the state may feel that you owe taxes.

In many cases, if you owe them, or if even if you really do not owe them but they feel that you do, they will find you-wherever you are-and take what they feel you owe from you. Often you will not be aware of the problem until after they have taken your money out of your bank account, garnished your wages, or initiated a writ of execution due to a court judgment.

It is not recommended that you handle these challenges without obtaining professional help. Each case has its unique set of challenges and the firm you choose to assist you should be one that has the knowledge and ability to effectively apply the tax rules and tax laws to your set of circumstances as opposed to applying a one-size-fits-all remedy.

At this firm, we approach issues with the FTB and others in a refined, professional and personable manner. We fully familiarize ourselves with you, the client, examine the facts and circumstances, and formulate a plan based upon your needs and based upon the law. Once we contact the FTB, we are prepared and know what needs to be done in order to provide you with meaningful assistance.

Some Words of Caution Regarding Tax Resolution "Mills"
We recommend that you avoid Tax Resolution "Mills" that make many promises and give false hopes in order to get you to hire them. Often you are merely speaking with a commissioned salesperson that knows little or nothing about tax law. They will make many questionable comments, often unintentionally, to "close the deal".

A few "red-flag claims" used to "close the deal" by such sales persons are discussed below.

We have former FTB agents on staff.
So what! It is our opinion that making this statement can lead one to believe that this adds some type of quality to their service. The only meaningful way to improve your chances of obtaining the most favorable settlement available is to hire a professional that gets to know you and the nature of your problem and knows, or has the ability to locate, the tax rules and tax laws that apply to your unique set of circumstances, and then adeptly apply these rules and laws.

We can STOP the FTB in their tracks.
This can mislead persons into thinking that actions of the FTB and other agencies can be stopped by intimidation or certain bullying techniques; or, that the FTB is somehow "breaking the law". Don't hold your breath. These agencies do not quake with fear just because a big law firm or tax professional contacts them.

The FTB and other agencies obtain their power from what is called enabling legislation. Usually, what they do...they do because they can-the power to do so is given to them under the law. Fortunately, laws that provide methods and procedures by which issues can be resolved are also in existence, and the right professional will apply them to your set of circumstances to obtain the most favorable outcome available to you.

We work with certain people at the FTB (or other agency) all the time.
This gives the impression that due to some special relationship with representatives of the FTB (or other agency) they can obtain certain favors or favorable treatment. This never happens. Good treatment is obtained by applying good law.

A professional may work with the FTB all the time, but this does not increase Your chances to resolve Your issue. Agency representatives have rules that control what they can or cannot do. Having some type of inside connection would not provide any meaningful advantage: knowledge and adeptness in application of the law is the only thing that is truly helpful.

We will FIGHT the FTB.
In their ordinary use, these are Not the words of a professional. Before "fighting" is even discussed, all of the facts and possible legal remedies need to be determined. Then, all parties need to be given an opportunity to argue their position. In almost every case, then the matter can then be resolved. There is a time and place to fight, and a proper fight is a good thing, if warranted. Unwarranted conflicts just make a bad situation worse. Positing a useful and informed legal argument is the best method-it will bring about the best result.

The FTB is a bunch of lazy and rude government employees.
We have found that when we contact the FTB and other tax agencies we are treated professionally. This is because we have spent time with our client and obtained a full understanding of their particular issue and formulated a plan soundly based upon the rules and laws that apply. Most FTB and other agency representatives with whom we have dealt appreciate this and are quite friendly and helpful. Pay part of our fee now, and then we need prior authorization to charge your card monthly. We have dealt with many new clients who have had other tax resolution companies abuse this process. Each time we charge your card we obtain your authorization and then securely shred your credit card information. If additional fees are paid later, we again obtain your authorization and credit card information and again we securely shred it.

Our team of professionals knows everything that we need to know about tax law.
No one knows everything. We do not apply a knee-jerk remedy to your problems. We are trained, indeed required, to diligently research and confirm our existing knowledge and improve on our existing knowledge so that we competently and zealously represent you.


The Franchise Tax Board "FTB" is responsible for collecting California income taxes from business and persons who have either lived in California or who have had some connection with California. If you have a tax problem with the FTB, you have some challenging issues before you. Get some professional help and resolve the issue.

If your tax issue is not promptly resolved, the FTB will act very quickly and use their powers to levy your bank accounts and other property and garnish your wages-even if you live in another state. Many non-California residents have had funds withdrawn from their bank accounts for transactions of which they were unaware and for taxes they did not know that they owed. The FTB can be very difficult to contact and when you do contact them you will accomplish little or nothing if you do not know and understand the rules and the law as it applies to your set of circumstances. You may spend hours on the phone only to find that the person that finally answers is unable to assist you because you are not adequately prepared or equipped to deal with your particular issue.

The Employment Development Department "EDD" is responsible for collecting payroll taxes and they also handle employee claims against employers. Even if you only have independent contractors providing labor or services, the EDD will often try to claim they should be reclassified and charge you for back payroll taxes. If it is determined that your company is liable for unpaid payroll taxes or other employment-related fines and fees, the EDD can impute this liability to you personally. The EDD can then obtain a legal judgment against you and try to collect the tax using the power of the courts-they can even shut down your business. EDD can also prosecute you criminally for failure to pay payroll taxes. If you have a tax problem with the EDD, you have some challenging issues before you. Get some professional help and resolve the issue.

If your payroll tax issue or other EDD issue is not promptly resolved, the EDD will act very quickly and use their powers to levy your bank accounts and other property and garnish your wages-they can even obtain a money judgment against you and use the court's power to collect and they can even criminally prosecute you and shut down your business.

The State Board of Equalization "SBE" is charged with collecting sales tax. This agency also utilizes broad powers of their own and of the courts to collect taxes. It can also be challenging to handle issues with the SBE and we recommend you obtain professional help.

California Tax Law Help

IRS Tax Law Problems-Issues?
IRS Tax Law Problems-Issues?
"An Enrolled Agent that is also an Attorney, unlike other attorneys and certified public accountants (CPAs), have unlimited practice rights. This means they are unrestricted as to which taxpayers they can represent, what types of tax matters they can handle, and before which IRS jurisdiction they can represent clients."
FTB Tax Law Problems-Issues?
FTB Tax Law Problems-Issues?
    Please Be Aware: Individuals who deliberately fail to comply with federal or state tax laws may be subject to a criminal investigation, which could result in prosecution, fines, and imprisonment. Do not deliberately ignore your problems with the IRS or FTB; instead, contact a professional as soon as possible and settle any issues you may have.

Legal Disclaimer

The information you obtain at this site is not, nor is it intended to be, legal advice.

You should consult an Attorney or Lawyer for individual advice regarding your own situation. Nothing contained on these pages should be interpreted as establishing an attorney-client and/or lawyer-client relationship. ALL Tax Problems . com | The Nevada & California Tax Law Center | © 2014 All rights reserved. You may reproduce materials available at this site for your own personal use. All copies must include the above copyright notice.

IRS Circular 230 Disclosure:
As required by U.S. Treasury Regulations, you are hereby advised that any written tax advice contained in this communication was not written or intended to be used (and cannot be used) by any taxpayer for the purpose of avoiding penalties that may be imposed under the U.S. Internal Revenue Code. Furthermore, the contents of this website are neither intended to be, nor should be, construed as either legal OR tax advice. Each individual's circumstances are unique. This site contains general and overall discussions, and as such, the content of this site is not intended as definitive legal or tax advice that would apply to any particular person. Those who view this web site should seek advice from an independent tax advisor with respect to their particular transaction or matters that is based on the reader's particular circumstances. You must have your particular financial and tax situation personally reviewed by a tax professional or attorney in order to obtain tax or legal advice upon which you can rely.

David DL Horton, Esq., EA
**Licensed in California**
**Practice in Nevada limited to federal tax law & legal work performed under continuous direction and approval of Jacqueline Mary McQuigg, Esq.**

In NEVADA, services provided are strictly limited to those authorized by the IRS under Treasury Department Circular No. 230. 31 U.S.C. ยง330. Should a client need legal services related to Nevada-law matters such as probating an estate, real estate law, filing a petition for bankruptcy, or any other Nevada-law matter, the client must enter into a separate agreement with, and directly engage the services of, Jacqueline Mary McQuigg & Associates, or another Nevada-licensed attorney.

Jacqueline Mary McQuigg & Associates
2620 Regatta Drive | Suite 102
Las Vegas, Nevada 89128


Office: (702) 925-8701
Mobile: (310) 310-9866