Category Archives: Litigation
FTB on Jessica McClintock Implications
The FTB “Tax News” publication we had been anticipating since Oct. 31 has just been published to the FTB website. It contains this information about the implications of the Jessica McClintock appeal at BOE: An employer who meets certain requirements may claim an enterprise zone hiring credit. (See R&TC Sections 17053.74 and 23622.7.) One of [...]
CAEZ Conference – FTB Updates
CAEZ was lucky enough to have Jeanne Harriman of the FTB available throughout their recent conference. As far as Enterprise Zones go, she’s the closest thing we have to a rock star. The following are some highlights: In September, the Board of Equalization heard the appeal of Taiheiyo Cement and found in favor of the [...]
Dicon v. FTB Dismissed
One of the updates we received from FTB at the recent CAEZ Conference was that the case of Dicon Fiberoptics Inc. v. FTB (discussed previously here, here and here) was dismissed by the Los Angeles County Superior Court Judge on October 3, 2007. On October 11th Dicon notified the court that they would appeal to [...]
Jessica McClintock – Part 2
There seems to be a certain amount of excitement and “buzz” in the Enterprise Zone consulting community regarding the opportunity represented by Jessica McClintock’s appeal victory at the SBOE. It is not my intention to be a killjoy, but my initial analysis of the case is that it does open the floodgates to a torrent [...]
Jessica McClintock – Part 1
On August 14 the State Board of Equalization heard the case of Jessica McClintock, Inc. in its appeal of 16 vouchers that the taxpayer had received and the FTB overturned in audit. The SBOE unanimously found in favor of the taxpayer. An audio recording of the hearing is available here. Under the audio player there [...]
Dicon Fiberoptics v. FTB Update 2
The time-line in the Dicon Fiberoptics v. FTB case so far has been: 3/13/2007: Case filed by Dicon against FTB in Los Angeles Superior Court (The first EZ Policy Blog post was on 5/9/2007) 5/21/2007: FTB requests demurrer (in essence that the case be dismissed) (The second EZ Policy Blog post was on 6/11/2007) 6/18/2007: [...]
Cyntron v. HCD Update: No Injunction Against Voucher Regulations
On June 12 the judge in Cyntron v. HCD denied Cyntron’s motion for preliminary injunction against the voucher regulations. The seven page document provides a point-by-point argument against virtually all of the positions Cyntron made in its complaint (which originally appeared in EZ Policy Blog back in February). Here is an example of how the [...]
Dicon Fiberoptics v. FTB Update
Last month I reported on a new Enterprise Zone related lawsuit being brought in Superior Court, Dicon Foberoptics, Inc. v. Franchise Tax Board of the State of California. Here is the crux of Dicon’s complaint that I quoted last time: Does the California Franchise Tax Board have unfettered authority to retroactively interpret and act upon [...]
New Enterprise Zone Lawsuit
Dicon Fiberoptics, Inc. has filed a suit in Los Angeles Superior Court against the Franchise Tax Board for denying their claim of Enterprise Zone tax credits. The complaint clearly states an intention to create a precedent setting case, “that could have a significant impact on thousands of taxpayer employers.” In the complaint filed with the [...]
HCD Sued For Voucher Regulations
A complaint has been filed in the Superior Court of California seeking “declaratory and injunctive relief” against the State of California and the Housing and Community Development Department over the recent adoption of regulations related to the Enterprise Zone program. The complaint states, among other things that: Since the beginning of its administration of this [...]
