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Below are articles that we have written on recent developments. We hope you find this information useful and helpful.


Leaving California? Expect a California Franchise Tax Board Residency Audit
Oct 25, 2026 · @Steven Walker You do not want to be involved in a California residency audit, if you can avoid it. In my experience, these cases, which are quite document and fact intensive, often end up in settlement before the Franchise Tax Board Settlement Bureau, unless you have a clear winner. The FTB does not let go easily, and both sides point to different factors in the Bragg analysis (discussed below) to support their position. Importantly, the Franchise Tax Board ha
Oct 25


The Long Arm of the California Franchise Tax Board: California Taxation of Individuals Living Outside the State
How Far the FTB Reaches: California Tax for Individuals Living Outside the State
Sep 27


Disputing Taxes Owed to the Internal Revenue Service and California Taxing Authorities, Inside and Outside of Bankruptcy
Options are available when a tax controversy arises with the Internal Revenue Service and the California Franchise Tax Board. Outside of bankruptcy, taxpayers may seek penalty relief, request reconsideration of an audit, or file an offer in compromise based on doubt as to liability, or seek innocent spouse relief. Unbeknownst to some, even during bankruptcy, a debtor can bring an adversary proceeding under 11 USC § 505(a) to reduce a potentially large debt based on new evide
Apr 29
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