Tax Attorney in Thousand Oaks, California

Probably yes on the income earned while you were a California resident, and possibly on the post-departure vests depending on the grant date and how the FTB allocates the work-performance period. California sources wage and equity-compensation income to the state where the services were performed during the relevant period under R&TC §17951 and FTB Publication 1004. For an Amgen RSU grant that vests ratably over four years, the FTB will typically allocate each vest event between California and the new state based on workdays during the period from grant to vest. If you spent the full four-year grant-to-vest period in Thousand Oaks, the entire vest is California-source even if you've moved by the time the shares deliver. If you spent two of four years in California and two in Texas, roughly half of the vest is California-source. We model the allocation period for each Amgen tranche on a vest-by-vest basis using the actual workday calendar, build the move-out documentation under R&TC §17014 (driver license surrender, vehicle registration transfer, voter re-registration, family relocation, primary residence sale or lease end), and respond to any subsequent FTB Notice of Proposed Assessment under R&TC §19031 inside the 60-day window. The Bragg-Bindley-Corbett line controls the closer-connection analysis on the post-departure residency question separately from the wage-sourcing question — they're two different tests, and we run both.

Internal Revenue Code §56(b)(3) treats the bargain element on an ISO exercise — fair market value at exercise minus exercise price — as a preference item for the Alternative Minimum Tax in the year of exercise, even though regular tax doesn't pick up the income until the qualifying or disqualifying disposition. On a typical Amgen ISO grant exercised when AMGN is trading materially above the strike, the AMT preference can push the executive into a meaningful AMT liability with no cash from a sale to pay it. The fix posture depends on the same-year facts. If you exercise and sell the same shares in the same calendar year, the disposition becomes a disqualifying disposition under §422(a)(1), the bargain element converts to ordinary wage income on Form W-2 (Code V), and the §56(b)(3) AMT preference washes — you pay regular tax on the spread, not AMT. If you exercise late in the year and hold through year-end intending the §422 qualified two-year-from-grant and one-year-from-exercise holding period, you keep the favorable long-term capital-gain rate on the appreciation but you owe the AMT on the bargain element with no offsetting cash. The §53 prior-year minimum-tax credit can be recovered against future regular tax once the AMT no longer applies. We model both paths against the Amgen grant date, vest date, exercise date, and the planned hold against the §422 clock, and we coordinate with the §83(b) early-election analysis on any restricted-stock component.

Section 1202 excludes from gross income gain on the sale of Qualified Small Business Stock acquired at original issue from a domestic C corporation with aggregate gross assets of $50 million or less at the time of issuance, held for more than five years, where the corporation operated an active trade or business other than the §1202(e)(3) excluded sectors. The exclusion percentage tracks the acquisition date — 50 percent for QSBS acquired before February 18, 2009; 75 percent for QSBS acquired between February 18, 2009 and September 27, 2010; 100 percent for QSBS acquired on or after September 28, 2010, subject to the $10 million or 10-times-basis per-issuer cap under §1202(b). For an Amgen founder or early employee who held common stock issued before the company crossed the $50 million gross-asset threshold, the original issuance may qualify even though Amgen is now a multi-hundred-billion-dollar enterprise — the test is the asset size at issuance, not at sale. For employees who held stock in an Amgen acquisition target (Onyx Pharmaceuticals, Five Prime Therapeutics, Cobalt, Cytrellis) that converted into Amgen stock as part of the deal, the §1202(h) tacked-holding-period and successor-stock analysis controls whether the original QSBS character carries through. We work backward from the certificate or grant record, the corporation's gross assets at issuance (often documented in the S-1 or PPM), the §1202(c)(2) active-business requirement, and the §1202(c)(3) redemption-look-back to confirm qualification before the sale, then position the exclusion on Form 8949 Code Q and Form 1040 Schedule D.

Maybe — IRS Notice 2018-89 and subsequent guidance extended the §1033 replacement window for the 2017-2018 California wildfire group, including the Woolsey Fire (Ventura and Los Angeles Counties, November 8, 2018) and the parallel Hill and Camp Fires. The baseline rule at §1033(a)(2)(B) gives two years from the close of the first taxable year in which any part of the gain is realized for most property and three years for business or productive-use property. Section 1033(h)(2) gives four years from the close of that year for a principal residence destroyed in a federally-declared disaster. The Federal Disaster Tax Relief Act of 2019 and subsequent administrative extensions for the Woolsey group pushed the replacement clock further in many cases. For a household that received insurance proceeds in 2019, the original §1033(h)(2) four-year window closed December 31, 2023, but specific facts — partial proceeds across multiple years, lender-held proceeds, contested coverage, replacement-property construction delays attributable to permitting backlogs at the City of Thousand Oaks, City of Agoura Hills, City of Westlake Village, or Ventura County — can support extension requests under §1033(a)(2)(B). We pull the insurance settlement timeline, the IRS Form 4684 casualty filing, the federal-disaster declaration record, the County Assessor change-in-ownership history, and the permitting timeline, and we either confirm the window is still open or build the extension request to the IRS LB&I or SB/SE territory office. The §165(i) prior-year casualty election runs separately and may already have been made on the 2017 return.

Most likely no, under IRC §139 disaster-relief payments and the general gift-exclusion framework. Section 139 excludes from gross income payments received by an individual to reimburse or pay reasonable and necessary personal, family, living, or funeral expenses incurred as a result of a qualified disaster, and payments to reimburse for the repair or rehabilitation of a personal residence or its contents. The Borderline shooting on November 7, 2018 in Thousand Oaks was followed within hours by the Woolsey Fire ignition on November 8 — the geographic and temporal overlap matters for the §139 qualified-disaster analysis. Funds distributed through the Ventura County Community Foundation Conejo Valley Victims Fund, the Thousand Oaks Charitable Foundation Borderline survivors fund, the National Compassion Fund, and similar §501(c)(3) intermediaries to victims and victims' families generally qualify for §139 treatment if structured as direct disaster-relief or as gifts under §102. The community foundations typically issue a written grant letter that documents the §139 or §102 character. We review the grant letter, the foundation's IRS Form 1023 determination, and the foundation's Form 990 reporting to confirm the treatment, and we make sure no Form 1099-NEC or 1099-MISC was issued in error. If a 1099 came in, the §61 inclusion question gets adjusted on Schedule 1 with explanation. Donors who contributed to the Conejo Valley funds claim the deduction under §170(c) subject to the §170(f)(8) contemporaneous-written-acknowledgment requirement for contributions of $250 or more.

The answer turns on the common-law twenty-factor test under Rev. Rul. 87-41 and the §3121(d)(2) statutory employee definition, with the California ABC test under Cal. Lab. Code §2775 sitting on top for state employment-tax purposes. CLU is a §501(c)(3) private institution. Tenured and tenure-track faculty are W-2 employees with §403(b) custodial-account access. Adjunct and visiting-lecturer faculty are typically also W-2 in the modern higher-education compliance environment — the IRS has audited universities aggressively on adjunct reclassification since the late 2000s, and post-AB 5 California has tightened further. If CLU issued you a 1099-NEC for course-by-course teaching, the right step is often a Form SS-8 determination request to the IRS plus a Form 8919 (Uncollected Social Security and Medicare Tax) attached to the federal return reporting the §3121 wages and avoiding the SE-tax overpayment. On the state side, a corresponding EDD DE 1870 petition challenges the classification. For graduate-assistant stipends, IRC §117(c) excludes only the portion that is a qualified scholarship under §117(a) for tuition and required fees, with the §117(c) carve-out making the teaching-or-research-service portion of the stipend taxable wages — the school's Form 1098-T and W-2 split should reflect that. For §403(b) plan participation, vesting, and contribution-limit questions, the CLU Human Resources office holds the plan document and we work from there.

Proposition 19 took effect February 16, 2021 and replaced the older Proposition 58 parent-child exclusion. The pre-Prop-19 exclusion (up to $1 million of factored base-year value, transferred on any property without reassessment) is gone for any property the child does not occupy as a primary residence within one year of the inter-generational transfer. For an inherited Conejo Valley home in Newbury Park (91320), Westlake Village (91361 / 91362), or the older Thousand Oaks core (91360), the property reassesses at full market value on transfer unless you (a) move in within one year, (b) file a homeowners' exemption claim, and (c) the fair-market value does not exceed the parent's factored base by more than $1 million as indexed. Inherited rental properties, vacation homes, and the second residences at Lake Sherwood, North Ranch, or Sherwood Country Club do not qualify regardless of occupancy. If the original owner died as a 2018 Woolsey Fire or Borderline shooting victim, no special property-tax statute carves out an exception — the reassessment runs the same. The Ventura County Assessor at 800 South Victoria Avenue, Ventura, controls the change-in-ownership review. The filing window: 60 days from the County Notice of Supplemental Assessment to file an Assessment Appeals Board application with the Clerk of the Board at the Ventura County Government Center, or by September 15 for the regular roll (Ventura is a Sept 15 county, not a Nov 30 county). We build the comparable-sales case from recent 91360 / 91362 / 91320 trade record, document any disaster-related decline in value under R&TC §170, and either negotiate with an Assessor representative or take the case to a Hearing Officer or three-member Board panel under R&TC §1603-1611.

Schedule C with §1401 self-employment tax on the net unless you've made a §1362 S-corporation election and run payroll. For a working entertainment-industry talent living in the Thousand Oaks gated corridors (Hidden Valley, North Ranch, Lake Sherwood, Sherwood Country Club, Wood Ranch), the standard packages: SAG-AFTRA Pension and Health Plan §401(a) contributions on covered earnings, Directors Guild and Writers Guild plan participation where applicable, §162 deductions for the home office, commuting between primary residence and the production location subject to the §162(a)(2) away-from-home tests, vehicle use under the standard mileage rate or actual-expense method, and the typical talent-side §469 passive-activity issues on any related real-estate investments. Section 181 (qualified film and television production cost election) was extended through 2025 and allows a producer to elect current-year deduction for the first $15 million ($20 million for productions in low-income or distressed areas) of qualified production costs. Section 168(k) bonus depreciation runs in parallel for productions placed in service. For Thousand Oaks-resident talent who own or co-own production-company LLCs, we model the §181 election against §168(k) and the §469 passive-loss positioning before any production starts. For the working actor who books on a Burbank or Hollywood lot, we handle the SAG-AFTRA residuals reporting (often delayed across multiple 1099-NEC and 1099-MISC streams), the Form 8919 reclassification when a producer wrongly 1099s a clear employee role, and the parallel state-tax allocation between California and any out-of-state production location.

Medical professionals get an AB 5 carve-out under Cal. Lab. Code §2783(b), which keeps physicians (MD and DO), surgeons, podiatrists, psychiatrists, dentists, and certain other licensed professionals under the older S.G. Borello & Sons v. Department of Industrial Relations multi-factor common-law test rather than the stricter ABC test from Dynamex / Cal. Lab. Code §2775. The Borello factors weigh control over the work, whether the person engages in a distinct occupation or business, the kind of occupation, skill required, who supplies tools and place, the length of services, payment method (by time versus by job), whether the work is part of the regular business of the principal, and the parties' belief about the relationship. For a Los Robles Regional Medical Center (HCA Healthcare, 215 W Janss Rd) hospitalist on a 1099 emergency-medicine coverage contract through TeamHealth, US Acute Care Solutions, Vituity, or a similar national staffing group, the Borello analysis usually supports independent-contractor classification — the physician controls clinical judgment, brings a distinct medical license, supplies professional skill, and bills through a separate professional corporation. For a hospital-employed physician who provides ER coverage at Los Robles on a moonlighting 1099, the analysis tilts the other way. EDD opens AB 5 audits on the staffing-group side and the hospital side both. We file the §1224 petition, work the EDD Settlements Office, and where reclassification is the right outcome we structure the §3402 withholding, §3121 FICA, and §3306 FUTA back-period response — for the physician who needs Form SS-8 federal corroboration, we file that in parallel. The physician's own Form 1040 Schedule C versus W-2 question runs through the §401(a) hospital plan, the §415 retirement-benefit limit, and the §409A nonqualified deferred-compensation election on any executive group's NQDC plan.

Section 409A governs nonqualified deferred-compensation plans and the timing of distributions, election changes, and acceleration events. Section 409A(d)(2) carves out from the §409A coverage rules certain plans, but the operative deferral and distribution rules under §409A(a) control most Amgen executive NQDC arrangements. A §409A-compliant deferral election must generally be made before the start of the year in which the underlying compensation is earned (or within 30 days of first eligibility), and a distribution election must specify the time and form (lump sum, installments, etc.) at the time of the deferral. Subsequent election changes are restricted: under §409A(a)(4)(C), a subsequent election to defer further or change the form of payment must (a) not take effect until 12 months after the date the change is made, (b) be made at least 12 months before the originally-scheduled distribution date for time-based distributions, and (c) defer the new distribution by at least five years from the original distribution date. For an Amgen senior director planning a Texas retirement, the question is usually whether a separation-from-service distribution will be triggered (the §409A six-month delay for "specified employees" of a publicly-traded company under §409A(a)(2)(B)(i) typically applies — Amgen is publicly traded and most NQDC participants meet the specified-employee definition), and whether the distribution will be California-source under R&TC §17951 even if you've moved. Federal Public Law 104-95 (4 USC §114) bars state taxation of certain qualified retirement plan distributions to nonresidents, but the §114 protection only covers certain plan types and §409A NQDC distributions in installments of at least 10 years generally qualify — a lump-sum NQDC distribution does not qualify. We model the §409A election timing, the §114 protection scope, the R&TC §17014 closer-connection analysis, and the §415 limit interaction with the qualified-plan side before the distribution election is locked in.

Section 423 governs Employee Stock Purchase Plans that qualify for the favorable tax treatment. An Amgen §423-qualified ESPP typically offers a 15-percent discount off the lower of the offering-date or purchase-date fair market value, with a six-month or 24-month offering period. The tax result on sale depends on whether the disposition is qualifying or disqualifying. A qualifying disposition requires holding the ESPP shares for at least two years from the offering date (the look-back date) and at least one year from the purchase date. On a qualifying disposition, the ordinary-income component is the lesser of (a) the actual gain or (b) the discount at the offering-date FMV — typically 15 percent of the offering-date price. The balance of the gain is long-term capital gain. On a disqualifying disposition (sold before meeting either holding period), the ordinary-income component is the entire spread between FMV at purchase and the discounted purchase price, reported on Form W-2 (Code V or similar). The 1099-B from the brokerage (Schwab Equity Awards, Fidelity, E*TRADE — Amgen has used Schwab in the relevant period) almost always shows the discounted purchase price as basis, not the basis-plus-ordinary-income figure, which causes the executive to double-pay on the spread unless an adjustment is made on Form 8949 column g with the corrected basis. We pull the ESPP purchase-history report, the offering-date and purchase-date FMV, the W-2 Code V or equivalent inclusion, and the 1099-B as reported, then file Form 8949 with the corrected basis. The §409A NQDC and §83(b) RSU analyses sit alongside the §423 ESPP analysis on the same Amgen executive's return.

Thousand Oaks' combined sales-tax rate is 7.25 percent — 6.00 percent California state, 0.25 percent Ventura County, with the balance in state-administered local components (verify on the CDTFA Tax & Fee Rates lookup before any return; some neighboring jurisdictions in unincorporated Ventura County or the City of Westlake Village portion of Thousand Oaks have a slightly different stack). Sales-tax audits route through the CDTFA Ventura Field Office at 4820 McGrath Street, Suite 260, Ventura, CA 93003, telephone 1-805-856-3944. The standard audit methodology for retail and food-service operators: a test-period mark-up reconstruction under R&TC §6481, an 80/80 rule analysis for combined food-and-beverage businesses, a cold-food-to-go versus on-premises split under R&TC §6359 for restaurants and the food retailers along Thousand Oaks Boulevard, the Westlake Boulevard corridor, the Janss Marketplace district, the Oaks Mall food court, and the Civic Arts Plaza area, and a Reg 1603 gratuity inclusion analysis where service charges are involved. Resale-certificate posture and the agricultural exemption under R&TC §6358 (limited application in Conejo Valley) and the manufacturing-equipment partial exemption under R&TC §6377.1 sit on top. We file Petitions for Redetermination under R&TC §6561, work the Ventura audit team, and escalate to the California Office of Tax Appeals (Los Angeles hearing room at 355 South Grand Avenue) when the methodology is wrong. For Macy's, Nordstrom, and the other Oaks Mall anchor and in-line retailers, the CDTFA frequency is higher and the audit is typically larger-scope.

The City of Thousand Oaks administers Transient Occupancy Tax and business-license tax through the Finance Department at City Hall, 2100 Thousand Oaks Boulevard, Thousand Oaks, CA 91362 (the Civic Arts Plaza municipal-services campus), telephone (805) 449-2202. The City's TOT applies to stays of 30 consecutive days or less. Airbnb and Vrbo have collection agreements with many California cities but the operator still has to register the property, hold any required short-term-rental permit, and file returns even when the platform remits the tax. A platform-collection agreement does not relieve the operator's recordkeeping duty, and the City audits operators for stays moved off-platform, stays mischaracterized to escape TOT (the 30-consecutive-days threshold is the dividing line), short-term rentals in zones where the use is not permitted, and business-license non-registration. The City of Thousand Oaks also administers a Utility User Tax — UUT applies to electricity, gas, and certain telecommunications service inside the city limits — confirm whether your STR utility bills are correctly broken out. If your property sits inside the Westlake Village city limits or the unincorporated Ventura County pocket near Lake Sherwood rather than inside Thousand Oaks proper, a different city or county TOT regime applies — the parcel-level jurisdictional question is worth confirming before any audit response. We document platform remittance with Airbnb and Vrbo payout reports, challenge the assessment, and seek penalty waiver under reasonable-cause grounds before the City refers the file to outside collections.

Conejo Valley Unified School District (CVUSD) teachers participate in the California State Teachers' Retirement System (CalSTRS), a §401(a) qualified defined-benefit plan governed by the California Education Code Title 1 Division 1 Part 13 and federal §401(a) qualification rules. CVUSD also offers a §403(b) annuity or §403(b)(7) custodial-account supplemental plan through approved vendors. The federal contribution limits run in parallel: CalSTRS contributions are mandatory at the statutory percentage (currently 10.25 percent for the 2 percent at 62 / California Public Employees' Pension Reform Act member tier, with employer match), and the §403(b) elective-deferral limit under §402(g) is $23,000 for 2024, $23,500 for 2025, with a §414(v) age-50 catch-up of $7,500 and the §403(b)(7)(A) special 15-year catch-up of up to $3,000 per year for long-service employees of qualified organizations. The §415(c) overall limit on all contributions to all qualified plans of the employer is $69,000 for 2024 and $70,000 for 2025, and the §415(b) defined-benefit limit caps the maximum annual benefit at $275,000 for 2024 ($280,000 for 2025). For a senior CVUSD teacher with high CalSTRS service credit and a §403(b) on the side, we run the §415(c) aggregation, the §403(b)(7)(A) catch-up eligibility (the long-service-employee analysis), and the federal-versus-California conformity question (California conforms to most but not all of the §403(b) and §401(a) framework). The departing-CA-to-Nevada retiree should also model the 4 USC §114 source-state-taxation bar against the §409A or §457(b) supplemental layer if applicable.

Section 117(a) excludes from gross income amounts received as a qualified scholarship by a degree candidate at an educational organization described in §170(b)(1)(A)(ii), to the extent the amount is used for qualified tuition and related expenses (tuition, required fees, books, supplies, equipment required for courses). Section 117(c) carves out from §117(a) any portion of an amount that represents payment for teaching, research, or other services required as a condition of receiving the qualified scholarship — that service portion is taxable wages. For a California Lutheran University graduate assistant on Olsen Road, the typical stipend package splits into a §117(a) qualified-scholarship portion (the tuition-and-fees waiver, often the larger dollar number) and a §117(c) service portion (the stipend paid for teaching or research, smaller dollar number, runs through W-2 with §3402 income-tax withholding and §3121 FICA exemption under the student-employee FICA exclusion at §3121(b)(10)). The 1098-T reports the qualified tuition charges (Box 1) and the scholarships and grants applied (Box 5). The W-2 reports the service-stipend wages. The Form 1040 result: the W-2 wages flow to Line 1 with the standard deduction available, the §117(a) qualified-scholarship portion does not appear on the return at all unless it exceeds qualified expenses (in which case the excess is taxable on Line 8r as Form 1040 Schedule 1 "Scholarship and fellowship grants not reported on Form W-2"), and the §25A education credits (American Opportunity Credit, Lifetime Learning Credit) may still be available against the net qualified tuition that the taxpayer paid out of pocket. Foreign graduate students at CLU file Form 1040-NR with treaty analysis where applicable; some India and China graduate students hold a tax-treaty exemption on the service-stipend portion.

Section 83(b) allows the recipient of property transferred in connection with the performance of services to elect to include the property in income at the time of transfer rather than at vesting. The election must be filed with the IRS within 30 days of the transfer date — there is no extension available under any general grace provision, and the §83(b) election is one of the few tax elections with absolutely no late-filing relief. The election must be filed in writing with the IRS Service Center where the taxpayer files the annual return, with a copy to the employer and a copy retained for the taxpayer's records. The election content must include the taxpayer's name, address, and TIN; a description of the property; the date of transfer and the taxable year; the nature of any restrictions; the fair market value at transfer; the amount paid for the property (if any); a statement that copies were provided to the employer; and the taxpayer's signature. For an Amgen new-hire RSU or restricted-stock unit grant, the §83(b) election typically does not apply because most RSU grants are not "property" transfers within the meaning of §83 — RSUs are unfunded promises to deliver stock at vest. The §83(b) election is meaningful for restricted-stock-award (RSA) grants of actual shares with a vesting condition, common with founder grants and certain executive-retention grants. For an Amgen acquisition target's pre-deal restricted-stock grant that converted into Amgen RSAs in the transaction, the §83(b) analysis runs at the original grant date, not the acquisition close. Missing the 30-day window means the taxpayer is locked into the default §83(a) result — income at each vest event at the then-current FMV, no current-year basis step-up. We don't accept §83(b) engagement after day 25 from grant — the window is too tight for a careful drafting and filing pass.

For the IRS, the nearest Taxpayer Assistance Center is at 751 East Daily Drive, Camarillo, CA 93010, Monday through Friday 8:30 a.m. to 4:30 p.m. by appointment via 844-545-5640 (closed for lunch 12:30 to 1:30). Camarillo is roughly 13 miles west of Thousand Oaks on the 101. The next-closest TACs are at the Edward R. Roybal Federal Building, 300 N Los Angeles Street, Los Angeles, and at 30 N San Fernando Boulevard, Burbank — both roughly 35 to 45 miles depending on traffic. For the California Franchise Tax Board, there is no FTB field office in Ventura County — the FTB closed its public walk-in locations down to a small footprint and no longer staffs a Camarillo or Ventura office. The nearest FTB field offices are Van Nuys at 15350 Sherman Way (the FTB has signaled a move to 15400 Sherman Way — verify before any walk-in) and Los Angeles at 300 South Spring Street. For most resolution work, in-person visits are not required — we represent clients by Form 2848 (federal) and FTB Form 3520-PIT or 3520-BE (state) and notices route to counsel. The only times you would typically step into either office are identity-verification appointments, certain hand-delivered payments, or notices that specifically direct an in-person visit.

Federal civil and criminal tax matters for Thousand Oaks (and the rest of Ventura County) proceed at the U.S. District Court for the Central District of California, Western Division, at the Edward R. Roybal Federal Building, 255 East Temple Street, Los Angeles, CA 90012. The U.S. Tax Court holds Southern California trial sessions in Los Angeles at the same Roybal building — a Thousand Oaks petitioner designates 'Los Angeles, California' as the place of trial under Tax Court Rule 140. On the state side, the Ventura County Superior Court Hall of Justice sits at 800 South Victoria Avenue, Ventura, CA 93009, which handles civil tax-refund actions under R&TC §19382 and §19385, dissolutions with community-property tax allocation, and probate. The Ventura County Superior Court East County branch sits at 3855-F Alamo Street, Simi Valley, CA 93063, handling certain civil and family matters for the East County corridor that includes Thousand Oaks, Newbury Park, Westlake Village, Agoura Hills proximity, and Simi Valley. Appellate review of Thousand Oaks state-tax matters goes to the California Court of Appeal, Second District, Division 6, at 200 East Santa Clara Street, Ventura, CA 93001 (Court Place) — Division 6 covers Ventura, San Luis Obispo, and Santa Barbara counties from Ventura. Telephone (805) 641-4700, mailing address P.O. Box 6489, Ventura, CA 93006. The California Office of Tax Appeals operates an Los Angeles hearing room at 355 South Grand Avenue for Thousand Oaks petitioners.

No. The firm is headquartered at 1100 South Robertson Boulevard in Los Angeles, and we represent clients across all 58 California counties. Thousand Oaks and the wider Conejo Valley 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 IRS Camarillo TAC (751 East Daily Drive), the U.S. Tax Court LA trial sessions, the U.S. District Court Central District of California Western Division at the Roybal building, the FTB Van Nuys Field Office, the CDTFA Ventura Field Office at 4820 McGrath Street, the California Office of Tax Appeals LA hearing room at 355 South Grand Avenue, the Ventura County Assessment Appeals Board at the Government Center on South Victoria Avenue, the Ventura County Superior Court Hall of Justice in Ventura and the East County Simi Valley branch, and the City of Thousand Oaks Finance Department at 2100 Thousand Oaks Boulevard when calendaring requires. Thousand Oaks sits roughly 40 miles up the 101 from downtown Los Angeles — within day-trip range when a case requires in-person appearance. For Amgen post-vest departures planning a Texas or Nevada move, the engagement typically runs three to six months ahead of the move date so the documentation pack is in place when the FTB residency NPA arrives.