Tax Attorney in Contra Costa County

The U.S. Tax Court holds San Francisco trial sessions at the Phillip Burton Federal Building, 450 Golden Gate Avenue, San Francisco CA 94102. A Contra Costa County petitioner designates "San Francisco, California" as the place of trial on the petition under Tax Court Rule 140. The Court calendars several San Francisco sessions per year depending on docket volume. Petitioners may also designate Sacramento or Los Angeles if that is more convenient.

Several. Chevron and other large employers withhold federal tax on RSU vests at the flat 22 percent supplemental rate, which routinely underwithholds executives whose marginal rate exceeds 37 percent federal plus 13.3 percent California. The first step is an amended Form 1040 only if the original return contained an error — otherwise it is a payment-resolution matter. Options include a streamlined IRS Installment Agreement under IRC §6159 for balances under $50,000, a Non-Streamlined IA above that with Form 433-F disclosure, a Partial Pay IA where Reasonable Collection Potential is below the full liability, or a parallel FTB plan on the California side. We model the cash-flow against future vest schedules so the plan does not default on the next vest.

Several options. First, the AMT credit under IRC §53 carries forward indefinitely and recovers in years when regular tax exceeds tentative minimum tax. Second, a Disqualifying Disposition in the same calendar year as exercise converts AMT preference treatment to regular ordinary income, often a smaller bill. Third, where the share price collapsed after exercise, the loss on sale generates a capital-loss carryforward that combines with the AMT credit over time. Fourth, payment of the AMT can be structured through an Installment Agreement under IRC §6159. Fifth, reasonable-cause penalty abatement is available where the AMT was unexpected and the underpayment was a good-faith estimate error. We model each path before recommending.

Severance pay is ordinary wage income and subject to federal income tax, FICA, Medicare, and California income tax plus SDI. Employers withhold federal tax at the 22 percent supplemental rate, which underwithholds executives in top brackets. Accrued vacation paid out is also wages. If you received a lump-sum pension distribution at separation, Net Unrealized Appreciation under IRC §402(e) may apply to employer stock inside the plan, converting ordinary-income treatment to long-term capital gains on the appreciation. If you were under 59 1/2, the 10 percent early-distribution penalty under IRC §72(t) applies unless an exception fits — the separation-from-service at age 55 exception is common for refinery workers. We coordinate the sequence before a 60-day rollover deadline closes.

For W-2 employees, the federal home-office deduction was suspended for tax years 2018-2025 under the Tax Cuts and Jobs Act, so unreimbursed employee expenses are not deductible on Schedule A. California did not conform — the home-office deduction remains available for state purposes on Form 540 Schedule CA. For self-employed consultants on Schedule C, the federal home-office deduction continues under IRC §280A(c). The City of San Francisco gross-receipts and payroll-expense taxes can also surface for employers with SF nexus — payroll allocated to days worked physically in San Francisco. The split matters for FTB allocation as well. Documentation of physical work locations is the foundation.

California uses the domicile test at Cal. Rev. & Tax. Code §17014 and FTB Publication 1031, weighing nine factors: physical-presence days, location of family, location of primary residence, driver's license, vehicle registration, voter registration, banking, professional licenses, and business or social ties. Retaining a Lafayette, Moraga, Orinda, Alamo, or Diablo home as a "second home" while claiming Nevada residency is the most common reason Lamorinda departing-resident audits fail. The defense is a documented clean break at the time of the move: new driver's license, new voter registration, sale or lease of the California home, transfer of professional licenses, and a careful physical-presence log under the nine-month presumption rule.

A like-kind exchange under IRC §1031 defers federal capital gains on the sale of investment real property when proceeds are reinvested in like-kind property within 180 days, with the replacement identified within 45 days and held through a Qualified Intermediary. California conforms but layers on Form FTB 3840 reporting for out-of-state replacement property, with deferred gain claw back to California on later sale of the replacement. If the Lafayette sale has already closed without a §1031 structure, the gain is recognized and California's 13.3 percent top rate applies to capital gains as ordinary income. Installment-sale treatment under IRC §453 may spread the federal bill over time on a seller-financed transaction; a Partial Pay IA is the resolution path on what remains.

Under Cal. Rev. & Tax. Code §17043, California imposes an additional 1 percent tax on taxable income above $1 million per year. Chevron, AT&T, and Bishop Ranch executives cross the threshold in RSU and PSU vest years even when their base salary sits below it. You cannot avoid the surtax by hiding income, but you can plan around the vest schedule, accelerate or defer charitable contributions, time large estate-planning gifts, or where the equity relates to services performed outside California, support source-allocation arguments at audit. Lamorinda founders selling a business through a Qualified Small Business Stock exclusion under IRC §1202 also have planning room. The surtax is calculated on Schedule P of the California return.

AB 5 codified the ABC test from Dynamex into Cal. Lab. Code §2775. To classify a driver as a 1099 contractor, the company must show (A) freedom from control and direction, (B) the work falls outside the company's usual course of business, and (C) the driver is engaged in an independent trade. The trucking industry has fought AB 5 hard — the California Trucking Association v. Bonta litigation reached the U.S. Supreme Court — and exemptions or business-to-business carve-outs may apply depending on the contracting structure. A reclassification produces back UI, ETT, SDI, and PIT withholding for three years plus penalties under Cal. Unemp. Ins. Code §1126. The defense is exemption analysis, B2B-structure documentation, and protest filings.

The IRS Walnut Creek Taxpayer Assistance Center is located at 1301 S. California Boulevard, Suite 102, Walnut Creek CA 94596 — the closest TAC to most Contra Costa County residents. Appointments are required and made through apps.irs.gov/app/office-locator or by calling 844-545-5640. Oakland and San Francisco TACs are also options for residents on the western side of the county. For most resolution work, in-person visits are not required — we represent clients by Form 2848 PoA and route notices directly to counsel.

FTB suspension under Cal. Rev. & Tax. Code §23301 happens when an entity fails to pay the $800 minimum franchise tax, fails to file the annual return, or fails to file a Statement of Information with the California Secretary of State. A suspended entity loses the right to sue, defend a lawsuit, or contract in California courts. Contracts signed during suspension are voidable. To revive, file the missing returns, pay the tax plus penalties and interest under §19131 and §19132, and submit FTB Form 3557 (revivor request). The SOS Statement of Information must also be brought current. Once both agencies confirm compliance, the FTB issues a Certificate of Revivor.

A Notice of Federal Tax Lien recorded with the Contra Costa County Clerk-Recorder clouds title until released, subordinated, discharged, or withdrawn. For refinance, the typical path is subordination under IRC §6325(d): Form 14134 (Application for Certificate of Subordination of Federal Tax Lien) shows the IRS that the refinance proceeds will pay down the tax debt or that subordination otherwise helps collection. If the underlying liability has been paid, request release on Form 668(Z). If you are on a streamlined IA under $25,000, lien withdrawal under Fresh Start (Form 12277) is available and clears title cleaner than release. The FTB State Tax Lien parallel under Cal. Gov. Code §7174 has its own release and subordination procedures.

No. The firm is headquartered at 1100 S. Robertson Boulevard in Los Angeles, and we represent clients across all 58 California counties. Contra Costa County engagements run by phone, secure portal, and email; in-person meetings happen by appointment at the LA office for clients who prefer face-to-face. We appear at the FTB Oakland field office, U.S. Tax Court San Francisco trial sessions at the Phillip Burton Federal Building, the IRS Walnut Creek TAC, and the Contra Costa County Superior Court Wakefield Taylor Courthouse in Martinez as case calendaring requires.