Tim counsels clients on all aspects of state and local tax controversy, including audits, administrative appeals and litigation.
Tim focuses particularly on California and other Western states. Tim is extensively experienced on issues and matters before the California Franchise Tax Board, the California Department of Tax and Fee Administration, the California Office of Tax Appeals, the Oregon Tax Court, the Utah State Tax Commission, and other courts and administrative bodies. Tim routinely advises retailers and manufacturers, telecommunications companies, technology service providers, and financial institutions on income and franchise taxes, sales and use taxes, and key-related issues including apportionment, nexus, business and nonbusiness income, penalties, deductions and credits.
Tim serves as Managing Partner of the Sacramento office. His past experience includes serving as a Captain in the US Army Judge Advocate General’s Corps for three years at the Netherlands Law Center.
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- Representing a large broadcasting and cable company before the Tennessee courts in a dispute over the proper composition of the company’s Tennessee apportionment factor.
- Prevailed at trial and on appeal in California state courts on income tax issue (unitary business) for national broadcasting and cable company.
- Representing a large broadcasting and cable company in a significant dispute with the New York Department of Taxation and Finance regarding the availability of investment tax credits.
- Representing a large broadcasting and cable company before the Tennessee courts in a dispute over the proper composition of the company’s Tennessee apportionment factor.
- Advised a large energy company on California's standards for income and sales tax nexus and the application of P.L. 86-272.
- California / New York Review, March 23, 2026, TEI Virginia Chapter March Meeting
- Transfer Pricing in the Digital Age: State Tax Challenges, March 3, 2026, COST SALT in a Digital World Workshop
- Changing Apportionment Rules and the Impact on Taxpayers, February 24, 2026, CLA 100th Annual Meeting
- California Tax Update, November 18, 2025, FIST Coalition Annual Meeting
- Getting to Know the OTA, November 13, 2025, CLA 2025 Annual Meeting of the Tax Bar and Tax Policy Conference
- Sales and Use Tax Challenges Arising from Tariffs, September 19, 2025, COST 56th Annual Meeting
- Join us for a California Tax Update! We’ve Got Plenty to Discuss., August 20, 2025, Eversheds Sutherland webcast
- The Unitary Business Principle, July 22, 2025, NYU Introduction to State and Local Taxation
- State Tax Research Tools, Tips and Tricks, July 21, 2025, NYU Introduction to State and Local Taxation
- Sales Taxation of Services and Other Special Problems, July 21, 2025, NYU Introduction to State and Local Taxation
- Federal/State Conformity: General Concepts, Transactional Issues, and Issues with Foreign Income, May 21, 2025, TEI Region 10 Tax Conference
- C-SALT: What Every Executive Should Know about State and Local Tax, May 14, 2025, TEI Denver Chapter SALT Day
- To Pay or Not to Pay, That is the Question!, May 14, 2025, TEI Denver Chapter SALT Day
- Ethical Dilemmas Facing State Tax Professionals, December 10, 2024, TEI Ethics Webinar Series
- To Pay or Not to Pay, That is the Question!, December 5, 2024, TEI Cincinnati-Columbus Chapter SALT Day
- Income Tax Update, December 5, 2024, TEI Cincinnati-Columbus Chapter SALT Day
- Uniformly Not Uniform, December 2, 2024, TEI/IPT Silicon Valley SALT Conference
- To Pay or Not to Pay, That is the Question!, December 2, 2024, TEI/IPT Silicon Valley SALT Conference
- Everything That is Old is New Again – The Push for Mandatory Worldwide Combined Reporting, September 26, 2024, COST 55th Annual Meeting
- Ethical Dilemmas Facing State Tax Professionals, September 12, 2024, TEI Audits & Appeals Seminar
- Challenging Assessments and Filing Protests, September 11, 2024, TEI Audits & Appeals Seminar
- Everything’s not awesome: 2024 California tax developments sure have taken a turn for the worse, August 27, 2024, Eversheds Sutherland webcast
- Recent Changes in California State Tax Policy, August 15, 2024, California Taxpayers Association (CalTax) Foundation Webcast
- Apportionment – SALT in the Wound, May 23, 2024, TEI Region 10 Annual Conference
- Empire State vs. Golden State – What it means for your business, May 8, 2024, TEI Denver Chapter SALT Day
- Transfer Pricing and Intercompany Transactions, May 8, 2024, TEI Denver Chapter SALT Day
- Income Tax is Cooler, May 8, 2024, TEI Denver Chapter SALT Day
- How 2024 is shaping up to be an exciting year in California tax, January 25, 2024
- Income Tax is Cooler, December 5, 2023, TEI & IPT Silicon Valley SALT Seminar
- Recent Developments in State Income Tax, October 23, 2023, TEI Annual
- Local Taxes: Constitutional Constraints and Best Practices for Tax Administration, October 18, 2023, COST 54th Annual Conference
- State Corporate Income Tax Filing Methods, July 25, 2023, NYU Introduction to State and Local Tax Conference
- Sales Taxation Exemptions and Administration, July 24, 2023, NYU Introduction to State and Local Tax Conference
- Use Tax Considerations for Purchases of Software and Digital Products/Services, May 10, 2023, TEI Denver SALT Day
- Why State and Local Tax is Awesome!, May 10, 2023, TEI Denver SALT Day
- SALT Legislative Update, March 30, 2023, TEI Virginia
- What's New In Local Taxes?, November 4, 2022, CalTax Policy Annual Meeting
- Welcome To An Audit: Discussion of Audit Practices including issues such as fieldwork location of auditors, how best to share information, timing of audits, when to sign statute waivers, September 22, 2022, TEI Audits and Appeals
- Local Taxes: Developments in Increasingly-Aggressive Local Taxation, April 6, 2022, TEI Denver Virtual SALT Day
- Precedential Candidates – The Process for Designating Opinions at the OTA, April 5, 2022, CalTax Foundation Webinar
- How 2022 is shaping up to be an exciting year in California tax, March 9, 2022
- How 2022 is Shaping Up To Be an Exciting Year in California Tax, March 9, 2022
- California Tax Update, January 7, 2022, OSCPA State and Local Tax Conference
- Western States Update with California Focus, September 23, 2021, COST Property Tax Workshop and Webinar
- Are we aligned? Reconciling State Income Tax and Transfer Pricing Positions with Indirect Tax Obligations, September 20, 2021, IPT Sales Tax Symposium
- Total Recall? How the events of 2021 have impacted the California tax landscape so far, September 15, 2021, Eversheds Sutherland California Tax Update webcast
- How to Navigate the Appellate Process at the Office of Tax Appeals, August 24, 2021, CalTax webinar
- Beware of the Locals - They Might Take You by Surprise, August 11, 2021, COST 2021 State and Local Tax Workshop for the Tech Industry
- California Update for Non-California based Businesses, May 18, 2021, TEI Denver SALT webcast
- SALT Litigation Top 10 Cases, May 5, 2021, COST Midwestern Regional Webcast
- California Update for Non-California based Businesses, April 13, 2021, TEI Seattle webcast series
- TEI Richmond Chapter – SALT Session, March 18, 2021
- Audit Trends/Documentation for Audit Defense, March 18, 2021, TEI Richmond
- California Tax Update, February 16, 2021, Eversheds Sutherland
- California State and Local Tax Update, August 27, 2020, TEI
- California State Tax Update, June 9, 2020, TEI
- SALT Litigation Update, May 21, 2020, TEI
- Current Developments in the Pacific Northwest States, December 4, 2019, COST Pacific Northwest Regional State Tax Seminar
- Best Practices for Resolving State Tax Disputes, November 19, 2019, TEI Portland Chapter Seminar
- Simplifying Market-Based Sourcing, November 7, 2019, California Tax Policy Conference
- Because You Know I’m All About the Base: Unitary Businesses, Combined Reporting and Tax Havens, September 18, 2019, TEI Seattle Chapter Meeting
- Discussion of State Tax Cases, Issues and Policy Matters to Watch, August 29, 2019, COST Philadelphia Regional Meeting
- Ask the Experts Panel with Focus on Gross Receipts Taxes (What’s Old is New Again!!), July 30, 2019, COST State Indirect Tax Seminar
- Decisions, Decisions: Tax Reform State Income Tax Filing Issues, June 4, 2019, TEI SALT Day
- The Next Chapter in Transfer Pricing, June 4, 2019, TEI SALT Day
- Ethical Dilemmas Facing State Tax Professionals, May 23, 2019, 2019 Audit and Appeals Conference
- State Tax Litigation Survival Guide: Preparing for Litigation, May 22, 2019, 2019 Audit and Appeals Conference
- State Tax Litigation Survival Guide: Preparing for Litigation, May 20, 2019, TEI 2019 Audits & Appeals Seminar
- Litigation Roundup: Litigation Trends in State Taxation, May 15, 2019, TEI Denver SALT Day
- Latest Developments in Approaches to Alternative Apportionment, May 15, 2019, TEI Denver SALT Day
- Litigation Roundup: Litigation Trends in State Taxation, May 15, 2019, TEI Denver SALT Day
- Federal and State Controversy Update, April 17, 2019, TEI Seattle Chapter Meeting
- State Tax Updates and What’s in Store for 2019, February 2019, Tax Executives Institute, Fort Worth Chapter
- National Judicial Update & Discussion of State Tax Issues, Cases and Policy Trends – Including Wayfair, November 2018, COST California and Pacific Southwest Regional State Tax Seminar
- 2018 Manufacturing Roundtable Discussion, November 2018, Institute for Professionals in Taxation – Credits and Incentives Symposium
- Is Alternative Apportionment the New Normal?, June 2018, Georgetown University Law Center 2018 Advanced State and Local Tax Institute
- Resolution Through the Courts, May 2018, Tax Executives Institute – Audits & Appeals Seminar
- Recognized by Chambers USA: America’s Leading Lawyers for Business in the area of State and Local Tax (2018-2025)
- Named to Best Lawyers in the area of litigation and controversy – tax (2024-2026)
- Recognized by The Legal 500 United States in the area of US taxes: contentious (2020, 2024) and US taxes: non-contentious (2020-2022)
- Recipient, Law360 Distinguished Legal Writing Award, presented at the 2020 Burton Awards for Legal Achievement for co-authoring, “States Find Footing With Marketplace Legislation After Wayfair," published in August 2019 by Tax Notes (2020)
- Past recipient of The Wiley W. Manual Award for Pro Bono Legal Services
- Member, Tax Section, American Bar Association
- Member, Tax Section (Committee on State and Local Tax), State Bar of California
- Member, Tax Section, Sacramento County Bar Association
- Co-Editor of Bloomberg BNA’s California Corporate Income Tax Navigator
- Co-Editor of Bloomberg BNA’s California Pass-Through Entity Navigator
- Board Member, California Taxpayers Association
- California
- J.D., Stanford Law School
- B.A., with honors, Case Western Reserve University