Links

• Internal Revenue Service
  The Internal Revenue Service is the nation's tax collection agency and administers the Internal Revenue Code enacted by Congress.
• California Franchise Tax Board
  The California Franchise Tax Board is responsible for administering California's Personal Income Tax and the Corporation Tax.
• California Employment Development Department
  The Tax Branch of the Employment Development Department (EDD) administers the collection, accounting, and auditing functions of California's payroll tax program. California has four State payroll taxes which are administered by the EDD. They are Unemployment Insurance and Employment Training Tax, which are employer contributions, and State Disability Insurance and Personal Income Tax, which are withheld from employees' wages. Wages are generally subject to all four payroll taxes. However, some types of employment are not subject to payroll taxes and/or personal income tax withholding.
• California State Board of Equalization
  The Board of Equalization collects California state sales and use tax, as well as fuel, alcohol, and tobacco taxes and fees that provide revenue for state government and essential funding for counties, cities, and special districts. Retailers engaged in business in California must register with the Board of Equalization and pay California's sales tax, which applies to all retail sales of goods and merchandise except those sales specifically exempted by law. The use tax generally applies to the storage, use, or other consumption in California of goods purchased from retailers in transactions not subject to the sales tax. Use tax may also apply to purchases shipped to a California consumer from another state, including purchases made by mail order, telephone, or Internet.
• California Secretary of State
  The Business Entities Section of the Secretary of State's office processes filings, maintains records and provides information to the public relating to business entities (corporations, limited liability companies, limited partnerships, general partnerships, limited liability partnerships and other business filings).
• U.S. Tax Court
  The United States Tax Court is a court of record established by Congress under Article I of the U.S. Constitution. When the Commissioner of Internal Revenue has determined a tax deficiency, the taxpayer may dispute the deficiency in the Tax Court before paying any disputed amount.
• U.S. Bankruptcy Court, Northern District of California
  The United States Bankruptcy Court for the Northern District of California handles bankruptcy matters. Bankruptcy laws help people who can no longer pay their creditors get a fresh start by liquidating their assets to pay their debts, or by creating a repayment.
• U.S. District Court, Northern District of California
  The United States district courts are the trial courts of the federal court system. Within limits set by Congress and the Constitution, the district courts have jurisdiction to hear nearly all categories of federal cases, including civil and criminal matters.

Law Office of Steven L. Walker

A Professional Law Corporation

303 Almaden Blvd, Suite 500

San Jose, CA 95110-2712

Phone: (408) 828 - 9989

Email: swalker@walk-law.com