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“We tilt the scales of tax justice in your favor.”

The sales and use tax audit is more feared among taxpayers and their tax attorneys, accountants or other tax professionals than an IRS tax audit or State income tax audit. The reason for this fear is that the Board of Equalization’s (Board) sales tax auditor is generally the only trained expert in this highly technical area of taxation. Additionally, their aggressive administrative tactics in performing audits, assessing, and collecting substantial amounts of tax, interest and penalties are significantly flawed.

scales-of-justiceIn its own Annual Report, the California State Board of Equalization (Board) boasts of tax assessments of additional sales and use tax liabilities at a rate of approximately $500.00 per audit hour. This means that on the average, California businesses are being assessed an average of about $4,000.00 each day their records are being audited. Generally, if the tax auditor is there for more than one day, you have a tax problem.

This incredibly high assessment rate and the tax dollars recovered per hour should not be viewed as a negative reflection of the taxpayer or their tax professional’s overall competency. Instead, it should be seen as a red flag; a warning for the uninformed and unsuspecting tax-paying public and their tax representatives.

Unlike Federal and State income taxes, comprehensive education or training on sales and use tax reporting standards, compliance procedures or record retention requirements are astonishingly limited. Without this critical knowledge and proper training, it is virtually impossible to effectively argue any disputed tax liability before the Board.

The Board is an aggressive taxing agency which often times wins by intimidation. Stop being intimidated!  Browse through this website or contact one of our sales tax experts at (916) 369-1212, to discover how California Sales Tax Consultants, Inc. can help you navigate the complexities of the Board of Equalization Audit.

Mission Statement

OUR MISSION IS TO MAINTAIN OUR LEADERSHIP IN PROVIDING A WIDE VARIETY OF SALES AND USE TAX SOLUTIONS FOR OUR CLIENTS. WE WORK IN CLOSE PARTNERSHIP TO EXPAND AND IMPROVE EACH OF OUR CLIENT’S BUSINESS OBJECTIVES. WE CELEBRATE WITH OUR CLIENTS THE RESULTS OF OUR COMBINED EFFORTS TOWARDS MEETING THEIR BUSINESS STRATEGIES, PROJECTED GROWTH AND FINANCIAL STRENGTH.  WE COMMIT OURSELVES TO WORKING METICULOUSLY, PROVIDING LEADING EDGE TAX REPRESENTATION ON A TIMELY AND EFFICIENT BASIS, WHILE MAINTAINING THE HIGHEST MORAL STANDARDS, BUSINESS INTEGRITY AND PROFESSIONAL ETHICS. WE WILL CONTINUE TO MAINTAIN AND EXPAND UPON OUR 50-YEARS OF COMBINED AND SUCCESSFUL RECORD OF MEETING AND ULTIMATELY EXCEEDING OUR CLIENT’S EXPECTATIONS.

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Taxpayer Advocacy Articles

Micallef vows to change Board of Equalization, Elk Grove Citizen, April 15, 1998

Court sides with firms disputing state levies, The Sacramento Bee, November 13, 1992

Micallef vows to help state taxpayers save, Elk Grove Citizen, April 29, 1994

Reformer seeks seat on state’s tax board, The Sacramento Bee, February 4, 1998

Joseph F. Micallef’s role in legislative advocacy, 1988-2000

Tax Hearing sites too distant, suit claims, The Sacramento Bee, April 6, 1994

Rulings blasting tax board for ‘secret law’ will stand, The Sacramento Bee, February 4, 1993

3 vie for seat on little-known state tax commission, The Sacramento Bee, May 29, 1998

Fighting state tax board is a shot in the dark, The Sacramento Bee, April 14, 1991

Auditor’s refuse businessman’s request to record meeting, The Camarillo Daily News, October 4, 1992

Client Testimonials

“I’m pleased to write this letter strongly endorsing the outstanding and professional services and representation your firm provided to our mutual client in successfully qualifying a twin-engine business airplane for interstate exemption with the California State Board of Equalization. You worked closely with me, and the client, in a collaborative effort that demonstrated your expertise in both the California and Federal law and in the administrative process of the State Board. Your representation was forthright, very thorough, and always based on the highest ethical standards consistent with properly representing the client’s interests.”

– D.H.
DH Law Corporation