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Cameron Hess

Centralized Partnership Audit Regime – What Me Worry?

December 11, 2019

By:  Cameron L. Hess[1] Overview. It’s fitting tribute that Mad Magazine’s final publication ending the use of the sarcastic catch-phrase “What me worry?” came just before the issuance of the Treasury’s February 27, 2019 final regulations for the Centralized Partnership Audit (CPA) regime. February 27, 2019 final regulations supersede prior draft and final regulations, but leave in […]

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Eversheds Sheds Light on Swart Decision

October 8, 2019

In what is likely to be ultimately released as a precedential decision, the Office of Tax Appeals in a 3-to-0 decision, issued its opinion in In the Matter of the Appeal of Jali, LLC, Case No. 18073414(July 8, 2019).  This decision clarifies and overrules the FTB’s current administrative interpretation of Swart Enterprises, Inc. v. Franchise Tax Bd. (2017) […]

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Rethinking independent contractor status – The decision could have broad consequences

June 15, 2018

The recent California Supreme Court decision in Dynamex raises the question whether California businesses may soon be required to reevaluate whether workers classified as independent contractors should instead be treated as employees. Whether or not Dynamex will become a springboard for change, it serves as an important reminder to reexamine current worker classification. To read […]

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Community property and spousal transfers

May 11, 2018

The 2014 decision by the California Supreme Court in In re Marriage of Valli, 58 Cal.4th 1396 (Valli) changed how assessors must decide which spouse/partner owns real property or a legal entity as to interests acquired during marriage (or a domestic partnership). The BOE has issued Letter No. 2018/014, which provides that the BOE will […]

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Employee or Independent Contractor: A California View

April 27, 2018

California’s Employment Development Department (“EDD”) has long been known for aggressively targeting industries for review of independent contractors to determine whether they may be recharacterized as employees. These industries include construction, transportation and personal services. The focus of this discussion is to provide a California viewpoint on independent contractor controversies, focusing on planning and representation […]

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IRS vs. California EDD on Reclassification of Independent Contractor

April 25, 2018

California businesses whose outside contractors are examined for misclassification wish they had a Jedi mind power over auditors to say: “These are not the workers you are looking for.” Because the IRS and the California Employment Development Department (EDD) have somewhat different approaches when examining worker classification for independent contractors, it is important to understand […]

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