Client Wins

Our clients have the benefit of our outstanding track record, both at the administrative level and in court. This not only demonstrates that we can go the distance, but our reputation for winning means that our clients get the best settlement deals when negotiating with the taxing agencies. The following are examples of some of the wins we have had over the years.

Our Results

San Francisco Business License Tax Dispute

Dakessian Law resolved a $2.1 million assessment of San Francisco business license tax at ...
Dakessian Law resolved a $2.1 million assessment of San Francisco business license tax at the audit level. The assessment was based on the misclassification of a retailer of greeting cards. After corresponding with a notoriously difficult San Francisco tax audit staff, and after several meetings, the city auditors threw in the towel and reversed the assessment in full.
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OTA: Excise Tax Dispute Video

Dakessian Law successfully represented the taxpayer in a case involving the taxability of hookah ...
Dakessian Law successfully represented the taxpayer in a case involving the taxability of hookah under the Cigarette and Tobacco Products Tax Law. At issue was whether the 50% test in former Rev. & Tax. Code Sec. 30121 applied to hookah or whether hookah was taxable regardless of tobacco content. In January 2021, Dakessian Law prevailed in its original hearing before the Office of Tax Appeals, in a unanimous, 14-page written opinion, which granted Dakessian Law’s client nearly $3 million in refunds in April 2021. In May of 2021, the CDTFA filed a petition for rehearing on grounds that the original opinion was "contrary to law," which Dakessian Law opposed because the CDTFA failed to satisfy the "contrary to law" standard, which for decades has meant that no substantial evidence supports the original decision--not just an assertion that the original opinion contained legal errors or that the case should have been decided differently, which was the entire basis of the CDTFA’s petition. Despite the decades of legal precedent supporting the taxpayer on this issue, in September of 2021, a new panel of OTA judges consisting of two entirely new judges who did not hear the original opinion, along with the author of the original opinion, granted the rehearing in a split decision (with the author of the original opinion dissenting). Dakessian Law promptly sued the OTA in Orange County Superior Court for its unlawful grant of a rehearing, and also naming the CDTFA as a real party in interest. After nearly a year of litigation in the courts, the parties reached an agreement that a third OTA panel consisting of three new judges would decide whether the rehearing had been properly granted. After full briefing and oral argument in January 2023, that panel unanimously decided that the rehearing should not have been granted, reinstated the original opinion, and ordered the CDTFA to issue the refunds in full, bringing the case to a close.
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CDTFA Appeals Board: Distributor

Dakessian Law represented a distributor company in a successful petition before the California Department ...
Dakessian Law represented a distributor company in a successful petition before the California Department of Tax and Fee Administration. The case involved our client's sales of tangible personal property to the United States military and whether those sales were subject to tax under California’s “e-Waste” fee law. After written briefing and a hearing before CDTFA’s Appeals Bureau, the conference holder ruled in favor of our client and ordered the Department to issue a full refund.
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OTA: Appeal of Conacher Video

Dakessian and his team prevailed after an oral hearing before the Office of Tax ...
Dakessian and his team prevailed after an oral hearing before the Office of Tax Appeals in a case involving $1 million in controversy. At issue was how basis was to be computed under California law in a cross-border transaction. The Franchise Tax Board asserted that basis was computed based on how the transaction was treated under Canadian law, while Dakessian argued that in the absence of express statutory language or other indicia of congressional intent to the contrary, U.S. tax principles must be applied and a basis step-up was required. The panel, in a 2-1 decision, agreed with Dakessian. The hearing took place in July 2020 and the Opinion issued in November.
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Sacramento-based Food Company

Dakessian represented this well-known corporate taxpayer in sales tax administrative proceedings before the California ...
Dakessian represented this well-known corporate taxpayer in sales tax administrative proceedings before the California Department of Tax and Fee Administration (CDTFA). At issue was whether the company was entitled to the partial sales tax exemption on diesel fuel for transporting its food products from its plants to the marketplace. (Cal. Code Regs., tit. 18 § 1533.2.) The CDTFA argued that the exemption should be disallowed because the activities in question went beyond transportation to the marketplace. Dakessian argued that transportation to the marketplace included the intervening transportation of the food product to locations used to prepare the product for sale in the marketplace. The CDTFA also argued that the taxpayer’s ownership structure precluded the application of the credit. Dakessian argued that the vertically integrated nature of the business qualified and that common ownership of both entities was sufficient to allow the exemption. After an administrative hearing, the hearing officer ruled in favor of Dakessian’s client on all contested issues. The case was worth several millions of dollars to Dakessian’s client.
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San Diego Car Rental Fee Litigation

Dakessian represented Enterprise Rent-A-Car and Hertz Car Rental in a reverse validation action against ...
Dakessian represented Enterprise Rent-A-Car and Hertz Car Rental in a reverse validation action against the San Diego Port District. At issue was whether the Port’s car rental fee was really a tax that was not approved by the voters and thus illegal. Dakessian and his co-counsel argued that because the fee was imposed on Port Tidelands—largely at the San Diego Airport— but the funds were being used to build a parking structure 10 miles away in Chula Vista, it did not provide any specific benefit to car renters that would make it a true fee. Following a two-day bench trial, the judge ruled in favor of Dakessian’s clients and struck down the fee. The San Diego Port chose to settle the matter rather than appeal. This paved the way for millions of dollars of refunds for car renters that Dakessian and his co-counsel protected through a related refund action. At the end of the litigation, the San Diego Port agreed to pay the attorneys’ fees that Dakessian’s clients incurred throughout the litigation.
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[Redacted] Joint Venture

In one of the largest California tax disputes on record, Dakessian and his team ...
In one of the largest California tax disputes on record, Dakessian and his team represented a joint venture of two publicly traded companies in a Franchise Tax Board audit controversy with over $300 million in dispute. The issue was whether the venture was formed in a manner that constituted an abusive tax avoidance transaction. After extensive briefing and a detailed oral hearing before the FTB protest unit, the hearing officer agreed with Dakessian and ordered a full withdrawal of the assessments and a cancellation of the $300 million tax bill.
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City of Rialto Business License Tax Litigation

Dakessian Law represented a major energy company in a big win at the Court ...
Dakessian Law represented a major energy company in a big win at the Court of Appeal against the City of Rialto regarding the Measure U business license tax. The California Court of Appeal held that although called a business license tax, the levy was a property tax in disguise--thereby violating the California Constitution--because it was based on the physical dimensions of fuel storage tanks without regard to whether any business activity had taken place. The court struck down the tax, which resulted in refunds of $34 million to the four energy companies that had been targeted by the City. The companies also collectively saved $7 million per year prospectively.
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Privately-Held Apparel Company – Sales Tax Reduction

Within six months of being retained to help negotiate with audit staff, Dakessian Law ...
Within six months of being retained to help negotiate with audit staff, Dakessian Law achieved a $1 million sales tax reduction for a Los Angeles-based apparel company. The company had trouble producing records due to circumstances beyond its control and the audit staff made assumptions regarding the taxability of certain transactions that the Dakessian team successfully refuted.
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[Redacted] Energy Sector Client

The Dakessian Law team scored another major win at the FTB protest level for ...
The Dakessian Law team scored another major win at the FTB protest level for one of our energy sector clients. The issue was whether income resulting from a failed merger should be characterized as nonbusiness income, which was our client’s filing position, or whether it should be treated as business income, which the FTB audit division asserted. After our robust presentation at the protest hearing, we persuaded the hearing officer to withdraw the audit assessments in full. This saved our client nearly $3 million in taxes, interest, and penalties.
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World Wide Produce – Attorney Fee Award

Following a win at trial in September 2018, in April 2019, the trial court ...
Following a win at trial in September 2018, in April 2019, the trial court granted Dakessian Law's motion for attorneys' fees in the amount of $360,000. The underlying action concerned the classification of our client's wholesale produce business. The court ruled that by overturning a decades-old City policy that illegally reclassified countless wholesale businesses at the higher retailer tax rate, Dakessian Law conferred a significant benefit on the public and the City was thus required to pay the taxpayer's attorneys' fees incurred under Code of Civil Procedure Section 1021.5. The illegal policy was embodied in an audit training manual that stated a wholesale sale is converted to a retail sale when the reseller changes the form of the product it purchases. This "change in form" test appeared nowhere in the relevant ordinances but the City argued that this longstanding policy was consistently applied across different industry sectors and was thus entitled to deference. The trial court disagreed and awarded the taxpayer a full refund, credits as allowed by law, and ordered the City to properly classify the taxpayer as a wholesaler.
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[Redacted] Privately Held Real Estate Firm

Dakessian was retained to handle a $70 million assessment involving a privately held real ...
Dakessian was retained to handle a $70 million assessment involving a privately held real estate firm. The issue was whether the company’s employee stock ownership plan was a tax shelter lacking in business purpose and economic substance. Dakessian was able to negotiate an agreement with FTB officials that relieved over 90% of the amount in dispute.
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NFL Athlete – Residency Dispute Video

Dakessian was lead counsel in the high-profile appeal of former National Football League star ...
Dakessian was lead counsel in the high-profile appeal of former National Football League star Keyshawn Johnson. Johnson was the subject of a $5.2 million residency dispute with the California Franchise Tax Board. At issue was whether Johnson was a California resident during the years he played professionally for the New York Jets, Tampa Bay Buccaneers, and Dallas Cowboys. In the very last income tax appeal before the State Board of Equalization, Dakessian’s skills as an advocate were on full display. Dakessian used demonstratives to pick apart the FTB’s audit, elicited moving witness testimony from Mr. Johnson himself, and delivered an effective rebuttal to the Franchise Tax Board’s oral argument to clinch a decisive 5-0 win for his client, eliminating close to 90% of the disputed amount.
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[Redacted] Charitable Remainder Trust

Dakessian prevailed in his protest of the Franchise Tax Board’s $8 million assessment of ...
Dakessian prevailed in his protest of the Franchise Tax Board’s $8 million assessment of a charitable remainder trust. The FTB asserted that the entity in question was a sham and a tax shelter that was lacking in economic substance and business purpose. After a hearing before the FTB in which Dakessian established the bona fide nature of the arrangement, he secured a withdrawal of the entire assessment, eliminating all taxes, interest, and penalties.
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[Redacted] Charitable Trust

Wiped out entire assessment of $8 million in taxes, interest, and penalties in a ...
Wiped out entire assessment of $8 million in taxes, interest, and penalties in a tax shelter case. Matter was resolved at the soonest possible opportunity in the early part of the protest phase.
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[Redacted] Fortune 500 Food Company

Achieved pre-hearing win for a Fortune 500 food company. The two issues involved: (1) whether ...
Achieved pre-hearing win for a Fortune 500 food company. The two issues involved: (1) whether interest expense incurred by their California subsidiary was allocable wholly to California--as asserted by the taxpayer--or whether the expense was apportionable to other states (and thus diluted); and (2) whether the subsidiary was entitled to enterprise zone credits. An agreement was reached with the FTB during the administrative hearing briefing stage, which ultimately saved the client the lion’s share of the amount in controversy—over $15 million.
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[Redacted] Angel Investor

Eliminated a $3 million tax bill for angel investor in pre-hearing resolution just weeks ...
Eliminated a $3 million tax bill for angel investor in pre-hearing resolution just weeks before hearing. Issue concerned qualified small business stock incentives.
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American Century Investments

Prevailed in administrative income tax appeal and saved the client company $1.9M in corporate ...
Prevailed in administrative income tax appeal and saved the client company $1.9M in corporate income tax (approx. 75% of the amount in controversy). The issue was whether taxpayer properly assigned receipts to the State of Missouri based on an agreed-upon method in an FTB closing agreement for prior years or whether a general, market-based approach should have been used instead.
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Mannco

Major win representing entity owned by the late Alfred Mann (noted biomedical entrepreneur, philanthropist, ...
Major win representing entity owned by the late Alfred Mann (noted biomedical entrepreneur, philanthropist, and visionary) on the issue of whether the FTB should have abated interest due to administrative delay. Successfully obtained over 90% of the total amount in dispute.
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[Redacted] Payroll Tax win before ALJ for Major Apparel Co.

Obtained favorable ruling before an administrative law judge (ALJ) in a payroll tax appeal ...
Obtained favorable ruling before an administrative law judge (ALJ) in a payroll tax appeal for a major Los Angeles-based apparel company. The issue was whether the company had hired employees or if the individuals in question were independent contractors. Hearing conducted pursuant to APA, which now governs income and business tax cases before the Office of Tax Appeals.
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[Redacted] California/Nevada Residency Dispute

Resolved a California Franchise Tax Board residency dispute with a “no change” audit determination.
Resolved a California Franchise Tax Board residency dispute with a "no change" audit determination.
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Liberty Utilities

Represented Liberty Utilities before BOE in state-assessed property tax appeal and obtained a $29.7 ...
Represented Liberty Utilities before BOE in state-assessed property tax appeal and obtained a $29.7 million reduction of client’s property tax value.
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[Redacted] Income Tax win for Trading Co.

Successfully resolved one of world’s largest privately held trading company in an FTB administrative ...
Successfully resolved one of world’s largest privately held trading company in an FTB administrative income tax appeal worth $8.15 million in tax. Issue concerned whether trading receipts should remain in denominator of sales factor or whether they should be removed as “hedging receipts.”
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[Redacted] Major California Glazing Contractor

The Dakessian Law team eliminated an entire sales tax assessment worth several millions of ...
The Dakessian Law team eliminated an entire sales tax assessment worth several millions of dollars over several audit periods at the appeals conference level for a glazing contractor and its affiliated design company. At issue was whether certain labor charges related to the windows were taxable as fabrication labor intertwined with the sale of tangible personal property or separate nontaxable design and installation labor.
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G&C Equipment Corporation (G&C II)

Obtained $225,000 in interest abatement in sales tax case based on unreasonable administrative error ...
Obtained $225,000 in interest abatement in sales tax case based on unreasonable administrative error and delay.
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Minimed Infusion

Won Nevada commercial domicile case, wiping out client’s entire assessment of taxes, interest, and ...
Won Nevada commercial domicile case, wiping out client's entire assessment of taxes, interest, and penalties totaling $12 million. Obtained FTB concession during briefing before the State Board of Equalization.
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Mantels & More

Secured win for construction contractor at appeals conference level in sales/use tax case saving ...
Secured win for construction contractor at appeals conference level in sales/use tax case saving client $800,000. Issue involved whether sale took place in California or out-of-state, which affected whether purchaser-client was obligated to pay use tax. BOE held that sale took place in California due to local participation in sale and because evidence showed that title passed to our client in the state.
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G&C Equipment Corporation (G&C I) Video

Argued before State Board of Equalization as lead counsel in sales tax administrative appeal. ...
Argued before State Board of Equalization as lead counsel in sales tax administrative appeal. The issue involved the proper determination of claimed exempt sales in a period with missing records. Board unanimously held in favor of the taxpayer resulting in three quarters of a million dollars in savings.
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Tax Analysts v. Franchise Tax Board

Marty Dakessian successfully represented tax news publisher Tax Analysts in a state-level freedom of ...
Marty Dakessian successfully represented tax news publisher Tax Analysts in a state-level freedom of information case forcing the California Franchise Tax Board to turn over records that it sought to keep secret. Dakessian filed the suit on behalf of Tax Analysts after the FTB refused to comply with a request under the state Public Records Act for access to a pair of multistate audit worksheets that it references on its public website. One worksheet is used to analyze the materiality of audit assessments based on changes to income and factor adjustments. The second worksheet was used to compute the tax effect of forcing unitary combination on corporate entities. Although the FTB denied Tax Analyst's February 2014 public record request, it turned over the records after Dakessian and his team filed the action in Los Angeles County Superior Court. Dakessian also obtained payment of $33,000 in attorneys' fees by the FTB.
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SpaceX

Win before Los Angeles County Assessment Appeals Board involving whether space flight equipment qualified ...
Win before Los Angeles County Assessment Appeals Board involving whether space flight equipment qualified as exempt business inventory for property tax purposes.
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Cutler v. Franchise Tax Board (Cutler II)

Argued before Court of Appeal in a case involving availability of attorneys’ fees in tax ...
Argued before Court of Appeal in a case involving availability of attorneys’ fees in tax litigation. Obtained published appellate opinion holding that plaintiff/taxpayer was entitled to attorney fees—and ordering California Franchise Tax Board to pay such fees—because underlying litigation striking down discriminatory provisions of a tax incentive statute in violation of Commerce Clause of U.S. Constitution per se conferred significant public benefit, resulted in refund eligibility for other taxpayers and the costs of such litigation exceeded the risk-weighted amount at issue. Court of Appeal held that taxpayers are entitled to fees as “private attorneys general” for enforcing important rights through litigation regardless of financial status.
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Daniel V, Inc. v. Franchise Tax Board

Lead trial counsel in 3-day bench trial involving whether investment company’s commercial domicile was ...
Lead trial counsel in 3-day bench trial involving whether investment company’s commercial domicile was in Nevada, its state of incorporation, or in California, and thus subject to California corporate income tax, as argued by the FTB. Taxpayer obtained a judgment ordering a full refund of all taxes, interest and penalties, thus reversing the administrative decisions of the FTB and the State Board of Equalization. Due to the overwhelming evidence proving Nevada domicile and questionable FTB conduct, Dakessian and his team filed a motion for attorneys' fees. On June 14, 2013, Los Angeles County Court Judge Mark V. Mooney ruled that the FTB's position lacked "substantial justification" and ordered the FTB to pay Daniel V $1.2 million in attorneys' fees - one of the largest known awards under Rev. & Tax. Code Sec. 19717. Judge Mooney said that the FTB's position was "surprisingly weak" and admonished the FTB for its mistreatment of Daniel V during the administrative process.
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Parmar v. State Board of Equalization

Court of Appeal affirmed invalidation of tax agency’s longstanding policy of assessing corporate officers ...
Court of Appeal affirmed invalidation of tax agency's longstanding policy of assessing corporate officers during a period of corporate suspension despite lack of statutory or regulatory authority. Appellate court also affirmed taxpayer's right to attorney fees. Trial court eventually awarded fees of $879,432 against the state because of the significant benefit conferred on the public by plaintiffs' counsel under the private attorney general provisions of Code of Civil Procedure Section 1021.5.
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Cutler v. Franchise Tax Board (Cutler I)

Argued before Court of Appeal as lead counsel and obtained published appellate opinion holding ...
Argued before Court of Appeal as lead counsel and obtained published appellate opinion holding that California's qualified small business stock tax incentives facially discriminate against interstate commerce because of their California property and payroll requirements in violation of Commerce Clause of U.S. Constitution. FTB unlawfully denied refund on grounds that businesses taxpayer invested in have insufficient California property and payroll.
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Santander Auto Finance

Multi-million win in case involving client’s entitlement sales tax bad debt deduction. Obtained complete ...
Multi-million win in case involving client's entitlement sales tax bad debt deduction. Obtained complete victory at Appeals Conference resulting in cancellation of entire assessment of taxes, interest, and penalties.
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M/Y Bellissima

Win before the Orange County Assessment Appeals Board on the property tax assessment of ...
Win before the Orange County Assessment Appeals Board on the property tax assessment of a vessel. Marty and his team were able to reverse a determination of untimely filing by previous counsel and then obtain 80 percent relief regarding a vessel originally enrolled with a value of nearly $16 million.
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1033 Tax Deferred Exchange

Win before Franchise Tax Board in case involving a 1033 exchange. After adverse decisions ...
Win before Franchise Tax Board in case involving a 1033 exchange. After adverse decisions at audit and protest, Marty and his team were able to persuade FTB management to withdraw the assessment in full.
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Mica Industries, Inc.

Mica Industries, Inc. Win before State Board of Equalization on issue involving fabrication labor ...
Mica Industries, Inc. Win before State Board of Equalization on issue involving fabrication labor and relief under Rev. & Tax. Code Sec. 6596 (reliance on previous audit advice).
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Alan Berman Trucking, Inc.

Alan Berman Trucking, Inc. Win before Administrative Law Judge in payroll tax appeal. Issue ...
Alan Berman Trucking, Inc. Win before Administrative Law Judge in payroll tax appeal. Issue involved whether individuals in question were employees or independent contractors.
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[Redacted] Franchise Tax Board

Win before the Franchise Tax Board in a case involving apportionment issues, net operating ...
Win before the Franchise Tax Board in a case involving apportionment issues, net operating losses and federal adjustments. Marty and his team were able to get two years' worth of assessments in excess of $6 million in tax totally withdrawn.
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Communities to Save Enterprise Zones

Counsel for Communities to Save Enterprise Zones. Represented broad coalition of Enterprise Zone employers ...
Counsel for Communities to Save Enterprise Zones. Represented broad coalition of Enterprise Zone employers in the legal challenge against Gov. Brown’s efforts to retroactively repeal California’s Enterprise Zone program.
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Cyntron v. Housing and Community Development

Pre-emptive litigation filed against state agency in Sacramento County Superior Court for potential regulatory ...
Pre-emptive litigation filed against state agency in Sacramento County Superior Court for potential regulatory violations involving documentation requirements for Enterprise Zone Hiring Credit. Lawsuit dismissed after agency made requested concessions.
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B&R Industries

Win before State Board of Equalization on issue of successor liability. Case was won ...
Win before State Board of Equalization on issue of successor liability. Case was won after a petition for rehearing was granted and assessments were totally withdrawn. Taxpayer was represented by other counsel in original hearing.
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Los Angeles County Assessor’s Office

Win before the Los Angeles County Assessor’s Office resulting in a 65 percent reduction ...
Win before the Los Angeles County Assessor’s Office resulting in a 65 percent reduction in property taxes for a large multi-parcel mixed-use property in downtown Los Angeles.
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Argonaut Group, Inc.

Win before the State Board of Equalization involving factor representation for dividend income of ...
Win before the State Board of Equalization involving factor representation for dividend income of noninsurance parent from out-of-state insurance subsidiaries.
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DeVry, Inc.

Win before the State Board of Equalization involving the definition of “qualified employee” for ...
Win before the State Board of Equalization involving the definition of “qualified employee” for purposes of the Enterprise Zone Hiring Credit.
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Los Angeles County Assessor’s Office

Win before the Los Angeles County Assessor’s Office in a change-in-ownership matter involving a ...
Win before the Los Angeles County Assessor’s Office in a change-in-ownership matter involving a family partnership. Marty and his team saved the taxpayer nearly $150,000 per year in property taxes.
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Jessica McClintock, Inc.

Win before the State Board of Equalization involving the definition of “qualified employee” for ...
Win before the State Board of Equalization involving the definition of “qualified employee” for purposes of the Enterprise Zone Hiring Credit.
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Enterprise Rent-A-Car

Win before the State Board of Equalization involving sales tax treatment of customer satisfaction ...
Win before the State Board of Equalization involving sales tax treatment of customer satisfaction discounts.
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Granite Construction, Inc.

Win before the State Board of Equalization involving the definition of “qualified property” for ...
Win before the State Board of Equalization involving the definition of “qualified property” for purposes of the Manufacturers’ Investment Credit.
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Los Angeles County Assessor’s Office

Win before the Los Angeles County Assessor’s Office reversing a change-in-ownership determination involving property ...
Win before the Los Angeles County Assessor’s Office reversing a change-in-ownership determination involving property taken under eminent domain.
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Ventura County Assessor’s Office

Win before the Ventura County Assessor’s Office. Saved $10 million per year in property ...
Win before the Ventura County Assessor’s Office. Saved $10 million per year in property tax for residents in Ventura County in a case involving the property tax consequences of residential developments on leased land.
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Los Angeles County Assessor’s Office

Win before the Los Angeles County Assessor’s Office. Marty and his team were able ...
Win before the Los Angeles County Assessor’s Office. Marty and his team were able to reverse a change-in-ownership determination involving a family partnership.
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Trend Offset Printing

Win before the State Board of Equalization on the Manufacturers’ Investment Credit. Issue involved ...
Win before the State Board of Equalization on the Manufacturers’ Investment Credit. Issue involved qualified costs for purposes of the MIC.
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Kia Motors

Win before the State Board of Equalization on sales tax issue involving fair rental ...
Win before the State Board of Equalization on sales tax issue involving fair rental value for company cars.
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Testimonials

"I have worked in the state of California my entire career, 12 years in an international Big 8 accounting firm, and 26 years on the corporate tax side with the last 18 years as Director of Tax. I have used many of the large accounting and law firms on various audits and appeals.  I recently decided to use Marty’s firm on a very material sales tax appeal. Marty’s preparation and approach to the appeal were well thought out, very thorough, and ultimately successful. In my opinion, Marty is likely the smartest and most experienced tax attorney in the state.  If you have tax issues in Sacramento, Marty is the person to hire." — Director of Tax, Major California based food company
"We retained Dakessian Law for a significant tax matter in California that impacted both our organization and many of our key suppliers in the government space.  As a result, we received a favorable decision and refund from the California Department of Tax and Fee Administration. Dakessian Law was two steps ahead during the entire process and were excellent communicators throughout.  Not only were we pleased with the result, but we were able to reach that outcome in a cost-effective manner.  We would highly recommend Dakessian Law." — Corporate Counsel, Multinational Distribution Company
"We retained Marty Dakessian and his team to assist with an FTB controversy worth tens of millions of dollars to our company that had been ongoing for several years. Using his contacts within the agency, his knowledge of the process, and his stellar reputation, Marty was able to help us break the logjam and bring the case to an extremely favorable resolution in less than a year. We could not have done it without Marty and I would recommend him and his team unequivocally to handle the largest and most complex California tax matters."  — A.I., Chairman, Major privately held real estate firm
"Marty Dakessian and his team did an outstanding job helping my clients with $8 million in tax, interest, and penalties assessed by the Franchise tax Board. The income tax controversy involved an alleged tax shelter. We retained Marty's firm right after the assessments had been issued by the FTB. Marty and his team deftly navigated the administrative process, personally met with the key FTB agents and persuaded the agency to withdraw the assessments in full at the protest level. This was by far the best possible outcome achieved at the earliest possible stage in the process. My clients and I are grateful for the fantastic work Marty and his team did and give them our highest recommendation." — R.Weiner, CPA, JD
"Marty Dakessian is a talented lawyer. He understands the intricacies of California tax law, not only in terms of the substantive law but also how to maneuver through a complicated and intimidating process. What sets Marty apart is his ability to communicate a complex tax issue in simple, but persuasive terms. He did an extraordinary job during our superior court trial, winning back everything we paid the FTB and also getting us over a million dollars in attorneys' fees. He is an extremely loyal and honest person, and I count him among my friends." — Ron Lane, Lane Kuhn Pacific
"Marty helped my client, a regional transportation company, with its payroll tax appeal before an administrative law judge. At the hearing, Marty and his team methodically took apart the auditor's case. The results speak for themselves. The administrative law judge ruled 100% in my client's favor, nullifying the Department's assessment. Marty gets my highest recommendation." — M.Wallace, CPA
“In early 2017, we had a California payroll tax hearing before an administrative law judge. Marty’s trial skills were on full display in this setting. His cross-examination of the auditor, his timely objections to the auditor’s testimony, and his ability to discredit the audit report were keys to our success. He followed up by drafting a persuasive post-hearing brief that we submitted to the judge. We received a decision in the mail several weeks later. The administrative law judge ruled in our favor for 94% of the employees at issue and ordered that the Department pay nearly all of our claimed refund. Marty is a natural in this setting and I would not hesitate to recommend him to clients who have cases pending before administrative law judges." — Vice President of Taxes, major Los Angeles-based apparel company
"I would recommend Marty to anyone with a California tax issue. We had a sales tax problem spanning multiple audit cycles. Although it wasn't easy, Marty did what any company executive would like to see--he got the Department to concede without ever having to expend the time, money, and stress of a tax appeal hearing. This resulted not only in a cancellation of the assessments at issue in the case, but solved the problem going forward. Marty's knowledge of the process and the substantive law is unparalleled. But perhaps his greatest assets are his passion for his clients, and his determination. He never gives up. - Principal, California-based manufacturing and design firm." — Principal, California-based manufacturing and design firm
"Marty Dakessian did a great job representing us in our state-assessed property tax case before the State Board of Equalization. His reputation, knowledge of the process, and ability to clearly present complicated tax concepts were all invaluable in getting us the result that we wanted. It was a significant win for us and our ratepayers. We would recommend Marty without reservation to prospective clients." — Greg Sorensen, President, Liberty Utilities (West Region)