California Tax Litigation: Nexus Battles, Retroactive Laws, and Apportionment Disputes
Aprio’s interview with Michael Cataldo delves into California’s tax litigation hot spots, emphasizing the split between business and non‑business income and the contentious throw‑out rule. He illustrates how large transactions can skew the state’s single‑sales‑factor apportionment, prompting taxpayers to consider alternative apportionment strategies. Real‑world examples show software defaults and mis‑classifications can trigger audits, while early issue spotting can avert penalties. Cataldo also highlights key cases—Fluor, Janus Capital, Smithfield—that shape the evolving legal landscape.
Are You Going to Jail for Tax Planning? Tax Attorney Sets the Record Straight
In a recent Small Business Tax Savings Podcast episode, tax attorney Ed Lyon demystifies tax‑risk, explaining why legitimate tax planning rarely leads to jail while fraud does. He highlights that the tax code incentivizes certain behaviors, but poor implementation can...