Practice Areas

INCOME AND FRANCHISE TAXES

We have litigated a wide array of income and franchise tax controversies, including unitary and statutory combination; business/nonbusiness; federal conformity; alternative apportionment/distortion; statutory construction; the Multistate Tax Compact; and constitutional challenges involving the Due Process, Commerce, and Contract Clauses.  We have brought numerous high-impact lawsuits involving both substantive and procedural challenges to state income and franchise taxes.  Complementing our controversy practice, we assist our clients in understanding and managing the income/franchise tax consequences of their business transactions.

In addition to our work on behalf of corporate clients, we also represent individuals in residency, sourcing, tax shelter, and other personal income tax matters.

TRANSACTION TAXES

We handle all types of state and local transactional taxes, including sales and use, gross receipts, lodging, telecommunications, insurance, alcohol, fuel, and tobacco taxes.

Our home states, Colorado and California, are two of the most complex taxing jurisdictions in the country with respect to transaction taxes.  In addition to its state-level taxes, Colorado includes dozens of home rule taxing jurisdictions, each with its own tax base and tax rate.  We are experienced in navigating the substantive differences across these jurisdictions, as well as Colorado’s unique dispute resolution procedures.  We have successfully litigated cases involving the reach of imposition provisions, the scope of varied exemptions, and TABOR violations (new taxes enacted without voter approval).  Similarly, in California, we bring substantial experience to challenging state-level transaction taxes, as well as local taxes such as utility user taxes, transient occupancy taxes, and parking taxes.

Beyond our controversy work, we regularly assist clients in transaction tax planning, including evaluating tax responsibilities arising from business transactions.

PROPERTY TAX

We handle complex property tax matters, from state-assessed utility concerns to locally-assessed real and business personal property issues.  Our work includes complex valuation disputes, exemption and classification issues, and California’s unique Proposition 13 revaluation system.

We appear on behalf of clients before state and local boards of equalization and assessment appeals, and in the state courts.  We also advise clients regarding property tax issues relevant to their transactions.

OTHER TAXES, FEES, AND CHARGES

We represent clients in matters involving a wide range of other taxes, fees, and charges.  These include employment taxes, payroll and gross receipts taxes, fees imposed on specific types of products or entities, license and registration fees, and unclaimed property.  We bring relevant litigation challenges, involving, for example, the proper classification of a levy (fee or tax) and the requirement to secure voter approval for certain levies.