The California Office of Tax Appeals (OTA) recently reversed a Franchise Tax Board (FTB) proposed assessment of a Texas-based independent contractor working for a California-based company. The OTA found that income reported to the contractor on a Form 1099-MISC did not have a California source because the end clients were located out-of-state, and therefore the contractor had no requirement to file a nonresident California return. To read the decision in full, click here.
Experience. Dedication. Results.
Photo of Professionals at Law Office of Williams & Associates, P.C.
OTA Reverses FTB Assessment of Out-of-State Contractor Income
On Behalf of Law Office of Williams & Associates, P.C. | Nov 12, 2019 | Appeals |
Categories
- Appeals (17)
- Audits (47)
- BOE (9)
- CA Assembly Bills (1)
- CDTFA (18)
- Covid-19 (1)
- Department of Justice (2)
- DOJ (35)
- EDD (23)
- Estate Planning (17)
- Firm News (11)
- FTB (96)
- International Tax Law (64)
- IRS (527)
- Irs/federal Tax Issues (11)
- Multi-State (18)
- Multi-state Tax Issues (6)
- New Laws (77)
- Office of Tax Appeals (2)
- OVDP (12)
- Sales & Use Tax Compliance (6)
- Supreme Court (12)
- Tax Audits (16)
- Tax Controversy (71)
- Tax Court (9)
- Tax Credit (6)
- Tax Crimes (94)
- Tax Debt (21)
- Uncategorized (72)
Archives
- April 2024 (3)
- March 2024 (4)
- February 2024 (4)
- January 2024 (4)
- December 2023 (4)
- November 2023 (5)
- October 2023 (4)
- September 2023 (4)
- August 2023 (1)
- July 2023 (5)
- June 2023 (4)
- May 2023 (5)
- April 2023 (3)
- March 2023 (5)
- February 2023 (4)
- January 2023 (4)
- December 2022 (2)
- November 2022 (3)
- October 2022 (3)
- September 2022 (4)
- August 2022 (6)
- July 2022 (12)
- June 2022 (9)
- May 2022 (4)
- April 2022 (2)
- March 2022 (4)
- February 2022 (4)
- January 2022 (5)
- December 2021 (2)
- November 2021 (3)
- October 2021 (4)
- September 2021 (3)
- August 2021 (2)
- July 2021 (2)
- June 2021 (4)
- May 2021 (2)
- April 2021 (3)
- March 2021 (3)
- February 2021 (2)
- January 2021 (4)
- December 2020 (2)
- November 2020 (3)
- October 2020 (3)
- September 2020 (2)
- August 2020 (4)
- July 2020 (9)
- June 2020 (4)
- May 2020 (4)
- April 2020 (3)
- March 2020 (2)
- February 2020 (5)
- January 2020 (3)
- December 2019 (2)
- November 2019 (5)
- October 2019 (7)
- September 2019 (7)
- August 2019 (3)
- July 2019 (10)
- June 2019 (5)
- May 2019 (1)
- April 2019 (8)
- March 2019 (6)
- February 2019 (9)
- January 2019 (6)
- December 2018 (8)
- November 2018 (8)
- October 2018 (3)
- September 2018 (7)
- August 2018 (5)
- July 2018 (7)
- June 2018 (2)
- May 2018 (5)
- April 2018 (9)
- March 2018 (8)
- February 2018 (8)
- January 2018 (9)
- December 2017 (6)
- November 2017 (12)
- October 2017 (11)
- September 2017 (7)
- August 2017 (11)
- July 2017 (6)
- June 2017 (9)
- May 2017 (5)
- April 2017 (4)
- March 2017 (7)
- February 2017 (7)
- January 2017 (9)
- December 2016 (6)
- November 2016 (5)
- October 2016 (7)
- September 2016 (13)
- August 2016 (9)
- July 2016 (7)
- June 2016 (13)
- May 2016 (12)
- April 2016 (13)
- March 2016 (9)
- February 2016 (10)
- January 2016 (12)
- December 2015 (6)
- November 2015 (5)
- October 2015 (6)
- September 2015 (2)
- August 2015 (4)
- July 2015 (4)
- June 2015 (10)
- May 2015 (2)
- April 2015 (5)
- March 2015 (4)
- February 2015 (3)
- January 2015 (5)
- December 2014 (2)
- November 2014 (7)
- October 2014 (5)
- September 2014 (3)
- August 2014 (4)
- July 2014 (4)
- June 2014 (7)
- May 2014 (3)
- April 2014 (10)
- March 2014 (6)
- February 2014 (6)
- January 2014 (8)
- December 2013 (13)
- November 2013 (8)
- October 2013 (14)
- September 2013 (13)
- August 2013 (14)
- July 2013 (11)
- June 2013 (11)
- May 2013 (10)
- April 2013 (14)
- March 2013 (13)
- February 2013 (11)
- January 2013 (10)
- December 2012 (10)
- November 2012 (14)
- October 2012 (13)
- September 2012 (16)
- August 2012 (17)
- July 2012 (7)
- June 2012 (9)
- May 2012 (11)
- April 2012 (11)
- March 2012 (16)
- February 2012 (13)
- January 2012 (17)
- December 2011 (12)
- November 2011 (14)
- October 2011 (1)
Recent Posts
RSS Feed
