skip to main content

California Residency Disputes

The California Franchise Tax Board (FTB) manages California residency audits which determines a person’s income tax liability.  These tax audits are not typical financial audits.  They involve a taxpayer’s legal status in California in addition to lifestyle.  The California Franchise Tax Board is known for rigorously monitoring the line between residents and nonresidents.  It is important to note that a resident can be anyone in California or anyone domiciled in the state but is outside for other reasons.  If you aren’t careful, you can end up moving out of California but still forced to pay California taxes.  Anyone in California longer than nine months is presumed a resident.  In addition, California has an unlimited amount of times to attempt to audit you and challenge your residency. Unfortunately, it is up to you to prove you are not a California resident to be exempt from these audits.

At Taylor Nelson Amitrano LLP, we can take this stress off your shoulders.  We can help you make filing for a California residency audit easier and simpler.  Over the years our attorneys have gained extensive experience representing clients with California residency disputes and domicile issues. The issues regarding residency are relevant in many different legal arenas including probate proceedings, voter registration, marital dissolutions, education, property tax determinations, and income taxes. Our firm handles California residency disputes at the audit, administrative, and appeal levels, as well as in court.  If you claim residency in another state such as Nevada or Florida, our attorneys can help defend you if your residency is challenged by California tax authorities and we also advise individuals in California exit strategies.