Strategic Tax & Real Estate Counsel

Property tax disputes often arise at the intersection of valuation, statutory interpretation, and county‑level administrative procedure. These matters require a clear understanding of how assessors apply Proposition 13, how exclusions are evaluated, and how to build a persuasive evidentiary record. The firm assists clients in navigating these issues efficiently, coordinating valuation analyses, preparing comprehensive submissions, and positioning cases for resolution at the administrative or judicial level.

The firm advises individuals and entities on change‑in‑ownership analyses and other Proposition 13 matters, prepares and presents appeals before assessment appeals boards, and litigates property tax disputes in superior court when necessary. Mr. Taylor draws on his extensive background—including years of practice on behalf of Los Angeles County—to develop tailored, case‑specific strategies. The firm offers an initial consultation to evaluate the matter and discuss available approaches.

Documentary transfer tax disputes often arise where real property interests are transferred indirectly—through membership interests, partnership interests, or corporate stock—requiring a precise analysis of beneficial ownership and control. California courts have increasingly scrutinized these transactions, most notably in 926 North Ardmore Avenue, LLC v. County of Los Angeles, where the California Supreme Court held that certain entity‑interest transfers may trigger DTT when they effectively convey beneficial ownership of real property. This decision reshaped the landscape for private equity, real estate funds, and closely held entities, and it continues to influence how counties evaluate complex transactions.

The firm assists clients in assessing DTT exposure, preparing exemption analyses, responding to county inquiries, and challenging improper tax determinations. Mr. Taylor draws on more than two decades of experience—including prior representation of Los Angeles County—to provide clear, strategic guidance on navigating this evolving area of law. The firm offers an initial consultation to evaluate the transaction and discuss available approaches.

Los Angeles imposes one of the most intricate municipal business tax regimes in California, with dozens of classifications, varying gross‑receipts rates, and unique sourcing rules for both in‑city and out‑of‑city activity. Disputes frequently arise over whether a taxpayer’s operations fall within a higher‑rate category, whether receipts should be sourced to Los Angeles, and whether an entity has created taxable presence through employees, contractors, or digital operations. The City’s enforcement posture—particularly in audits of professional services, real estate‑related businesses, and pass‑through entities—requires careful analysis and a strategic approach.

The firm represents clients in audits, administrative appeals before the City’s Assessment Review Officer and Board of Review, and refund claims involving overpayments or misapplied classifications. Mr. Taylor draws on more than two decades of experience—including prior representation of Los Angeles County—to provide clear, practical guidance in navigating this highly technical local tax system. The firm offers an initial consultation to evaluate the matter and discuss available strategies.

Sales and use tax disputes often arise from the intersection of statutory interpretation, multistate operations, and evolving administrative guidance. California’s audit and appeals process requires careful navigation of documentation requirements, exemption analyses, and the evidentiary standards applied by CDTFA auditors and the Office of Tax Appeals. The firm assists clients in developing defensible positions, preparing comprehensive audit responses, and challenging improper assessments that can carry significant financial exposure.

The firm represents taxpayers at every stage of the controversy cycle—from initial audit inquiries and managed audits to petitions for redetermination, settlement negotiations, and formal litigation. Mr. Taylor draws on more than two decades of experience—including prior government service—to provide clear, strategic guidance in resolving high‑stakes sales and use tax matters. The firm offers an initial consultation to evaluate the issues and discuss available approaches.

Mr. Taylor brings more than two decades of real estate litigation experience, including service as Vice President and Trial Counsel for Fidelity National Financial, Inc., a Fortune 500 title company. In that role, he litigated a wide range of title insurance and real property matters across Southern California, managed high‑volume caseloads, tried cases to verdict, and developed a deep understanding of the legal and operational issues that drive real estate disputes. This background provides clients with a practical, strategic perspective grounded in both courtroom experience and industry knowledge.

The firm represents clients in state and federal courts, mediations, arbitrations, and pre‑litigation negotiations, focusing on efficient resolution and strong advocacy at every stage. Whether the matter involves a complex title issue, a failed transaction, or a dispute arising from escrow or closing, the firm delivers clear, results‑oriented guidance tailored to the client’s objectives. An initial consultation is available to evaluate the dispute and discuss potential strategies.