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G&G State Tax Group

Managing Director

Edvin Givargis

Edvin Givargis founded G&G State Tax Group to advise on state and local tax matters directly, without the layers that separate a client from the person actually handling the file.

He brings state and local tax practice dating to 2006 to that work, including years spent assisting the internal technical functions other practitioners turn to when a question resists resolution: the jurisdictional tax lead group at Deloitte, and the state tax resource network at KPMG. He was first licensed as a certified public accountant in California in 2010 (License No. 107281); the license is currently held in inactive status.

He has taught in the Master of Science in Taxation program at California State University, Fullerton, as an adjunct professor, where his courses included Federal Tax Research and Multistate Taxation, and has presented California residency law to tax faculty from universities across the country at the American Taxation Association's Midyear Meeting.

His practice covers the full arc of a state and local tax controversy: the first contact from a revenue agency, the examination itself, protest and administrative appeal, and negotiation with collections where an assessment has already become final. Alongside the controversy work, he advises on the questions that determine whether a controversy arises at all, including nexus and registration, entity and transaction structuring, and the treatment of software and other digital products across jurisdictions that continue to disagree about them.

He writes the Practice and Procedure library, which sets out how state and local tax matters actually proceed, agency by agency, in the form the questions are usually asked.

Matters handled

Sales and use tax audits Income and franchise tax examinations Protests and administrative appeals Residency and domicile examinations Nexus reviews and registration Voluntary disclosure agreements Collections, liens, and levies Refund claims Penalty abatement requests Software and digital products taxability Market entry for non-United States businesses Support to accounting and law firms

Teaching and speaking

Adjunct professor, Master of Science in Taxation program, California State University, Fullerton: Federal Tax Research and Multistate Taxation American Taxation Association, 36th Annual Midyear Meeting (Long Beach, February 2024): State and Local Tax Insights, on California residency law, planning, and Office of Tax Appeals decisions Tax Executives Institute, Orange County chapter, SALT Day (April 2025): income tax nexus and the reinterpretation of Public Law 86-272; flow-through issues for corporate partners and members; indirect taxes in the digital world Through the Looking Glass XVI, the annual symposium of the Conejo Valley Estate Planning Council (January 2020): California Residency: Proving Intent National real estate industry conference (2017): State and Local Tax Update Instructor and case study author, multi-level state and local tax curriculum for practitioners, Levels II through IV (2023 and 2024) Deloitte Multistate Tax Services technical update series (2014): California factor presence nexus for non-US companies; apportionment developments

In the press

Bloomberg Tax, Daily Tax Report: State (April 2022): quoted on state taxation of digital assets Yahoo Finance (January 2024): quoted on California residency and relocation Yahoo Finance: quoted on domicile and the residency rules that decide a move