The practice
Who the firm serves
Six audiences. Three groups.
The firm serves six audiences in three groups. The first is accounting firms, law firms, and wealth management firms that prefer to refer state and local tax work rather than staff it in-house. The second is companies, domestic and international alike, carrying multistate obligations that were never addressed, or state filing duties that a tax treaty does not reach. The third is high-net-worth individuals whose California residency is or may be in question. Each audience has its own page, linked below.
Accounting Firms
A full state and local tax bench under the referring firm's engagement. Regional and local firms carry the same client obligations as national firms, but their state and local tax function is frequently one seat or none, and economic nexus turned nearly every multistate client into a sales and use tax client. The client relationship stays with the referring firm.
For accounting firms →Law Firms
Administrative-stage representation that complements controversy counsel rather than competing with it. Litigation is referred out. Apportionment modeling, exposure quantification and refund computation can be delivered into a firm's existing matter, and matters a firm declines, for a conflict or because they fall below its fee floor, have a place to go that reflects well on the referring firm.
For law firms →Wealth Management Firms
Residency decides which state may tax the income and gains the managed assets produce, and California decides residency on a record rather than a day count. Timing around a liquidity event is frequently worth more than every other fact combined. No returns prepared, no assets managed, so a referral adds a capability without introducing anyone who might absorb the relationship.
For wealth managers →Companies
The multistate work that never reaches the top of the list: nexus, registrations, thresholds, upkeep. That work is rarely forgotten. It waits because starting it means first learning the rules, and the exposure grows while it waits. The firm performs the nexus analysis and then maintains it as thresholds, registrations, and filing calendars change.
For companies →International Companies
A tax treaty's permanent establishment protection reaches federal income tax, not state taxes. A foreign company can conclude correctly that its activities fall short of a permanent establishment and still carry filing obligations in a dozen states. The work is establishing where those obligations exist before they compound, and structuring the entry so the state position is defensible.
For international companies →High-Net-Worth Individuals
California has no bright line. It has a record. Residency is decided on facts and circumstances, and domicile is a separate question driven by intent. The work is building the record before a state asks for it, and representing the position when one does.
For high-net-worth individuals →Engagements are available in thirteen service categories, each scoped in writing with a fixed fee before work begins.
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