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Tax Return Preparation & Filing:

A taxpayer has a statutory responsibility to file a tax return with the Board of Equalization within one year from the date of purchase.  (There are situations where a taxpayer may be required to file the tax return sooner.)

Our tax consultants will review your purchase agreement, FAA Registration, FAA Bill of Sale, and other documentation which is essential to the accurate preparation of the use tax return.  We will then either request a check (payable to the California State Board of Equalization (BOE)) for the amount of tax due, or properly claim a tax exemption, and send the tax return, via certified mail to the BOE, which will satisfy your statutory requirement and preserve your appeals rights.
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Exemption Program:

As described on the Exemption Program page, We will design and help you to implement the best strategy that will successfully secure your exemption.
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Continued Exemption Program:

When you decide to continue with the exemption service, we will continue to monitor your monthly storage and use patterns throughout the exemption test period (6-12 months).  Upon receipt of your documents, one of our tax experts will review them in detail checking for errors, omissions and inconsistencies that may jeopardize the success of the exemption.  If any items of concern are found and determined to be detrimental to the success of the exemption, we will work with you to resolve them.

One of the most important parts of our service is that we will handle any and all communications with the BOE auditors.  This means you and your staff will never have to take time away to deal with them.
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Delivery Review:

One of the most important aspects of the exemption process is a proper out of state delivery.  A proper delivery can establish the factual circumstance which will allow for the continuation of the exemption process.  However, if the delivery is not properly conducted and documented the exemption may fail from the onset.

Our tax consultants will discuss and review your documentation to determine if the delivery was properly executed and documented, and make recommendations accordingly. 
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First Functional Use Review:

Another important aspect of the exemption process is knowing what first functional use is and how to properly execute and document it.  If the first functional use requirement is not met then the exemption may fail.

Our tax consultants will discuss and review your documentation to determine if the first functional use of your property was properly executed and make recommendations accordingly.
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Provide FREE Forms:

We will provide various forms at no cost.  Some of the forms we may provide include, but are not limited to, the Consumer Use Tax Retrun, Delivery Document, sample statements, usage logs, appointment of agent, etc.

Simply visit our contact page, fill in some information and enter the specific form you are seeking in the comments section.  In addition, please include an email address or fax number we can send them to.

We will never share, disclose, sell or otherwise distribute your information to a third party including our affiliates.  
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Audit and Compliance Division:
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.  Visit California Sales Tax Consultants, Inc. at http://www.salestaxexpert.net/ for more information.
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Petition for Re-determination:

Upon receipt of a Notice of Determination (this is a sales or use tax billing), the taxpayer has two legitimate options, (1) pay the tax (interest and penalty if applicable) pursuant to the terms of the notice, or (2) file a Petition for Re-determination (petition) within 30 days of the date of the notice.

We will discuss your situation and details of the purchase, storage and use during a specific time to determine if there is a viable option for petitioning for re-determination.  (The specific grounds for which a re-determination is requested must be outlined in the petition.)  

Our tax consultants will prepare your petition and physically walk it in to the Headquarters or District office of the Board of Equalization to ensure it is filed timely and accurately to preserve your administrative appeals rights.
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Late Protests:

In rare instances, a late protest may be granted.  A late protest is a Petition for Re-determination being filed after the Notice of Determination becomes final.  In order for the late protest to be accepted, there must be an extenuating circumstance as to why the Notice was "ignored." 
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Claims for Refund:

California Code of Regulations, Title 18, section 6902 provides that a claim for refund must be filed within three (3) years from the last day of the calendar month following the one (1) year period for which the overpayment was made, or within six (6) months from the date the determination becomes final, or within six (6) months from the date of the overpayment, whichever period expires later.

We will conduct a free review of your acquisition to determine if an overpayment was made and/or if an exemption exists as a basis to file the refund claim.  If the details are favorable, we will prepare and file the claim for refund, attend any conferences and/or hearings necessary to facilitate the procurement of the refund.
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Public Records Request:

At times it may be necessary to make a records request from the Board of Equalization to gather documentation they maintain on a taxpayers account.  This information is what the Board uses, as evidence, to assess tax liabilities.  This documentation could include registration information, inquiries to/from the seller, property tax assessments, confidential informant tips, etc.

As a standard practice we make a public records request (pursuant to Government Code section 6250 et seq. and Civil Code section 1798 et seq.) for all of our clients to ensure the successful representation and/or presentation of their issues. 
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Appeals Conferences:

The administrative appeals process is initiated by developing a valid disagreement with the Board's mechanical, procedural and/or legal positions established during their review, and filing a Petition for Re-determination.  By filing a timely petition, the "billing" (Notice of Determination) will not become a final liability until all issues have been resolved, or all the appeals remedies are exhausted. 

We will prepare and file the valid disagreement with the BOE and conduct the appeals conference on your behalf.  Our experts have prepared and conducted numerous appeals conference for their clients, with favorable results.
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Board Hearings:

All taxpayers are allowed a formal hearing before the elected Members of the California State Board of Equalization if so properly requested.  We will make a proper election for a Board Hearing for all of our clients at the inception of the appeals process. 

The Board Hearing is the final step in the administrative appeals process and is used to discuss and resolve all matters that have not been satisfactorily resolved at any of the prior levels of review.  At this Board Hearing, our experts will be given an opportunity to present your position on all of the unresolved issues before the elected members of the Board.  It is important that we have all of the facts of your case to effectively and efficiently present the issues during the allotted time; 10 minutes for the presentation and 5 minutes for rebuttal.
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Settlement Offers:

The BOE's settlement program is available to taxpayers who have a petition for re-determination, late protest or claim for refund pending in connection with a tax liability administered by the BOE.  Settlement proposals may be considered for civil tax matters in dispute pursuant to the sales and use tax program.

We will review your records, develop arguments and prepare a brief to be filed with the Board of Equalization’s settlement department for consideration.  In addition, our experts will continue to monitor and discuss with the Board Auditors the relevant facts of your case and present research materials of prior cases as precedent.

The BOE’s settlement program does not apply to audits in progress, collection matters, and litigation cases.  The settlement program is intended to expedite the resolution of tax and fee disputes consistent with a reasonable evaluation of litigation risks and costs.  Therefore, your inability to pay the disputed liability is not considered at this level of review.  If you are only seeking relief from a tax liability on the basis of an inability to pay, you may wish to utilize our “Offers in Compromise” service.
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Offers in Compromise:

An Offer in Compromise is a proposal to pay the BOE an amount that is less than the full tax or fee liability due on a closed account.

The Offer in Compromise program is for taxpayers who do not have, and will not have in the foreseeable future, the income, assets, or means to pay their tax liability in full. To qualify for this program all of the following criteria must be met:

• Have a final tax or fee liability on a closed account.
• Are no longer associated with the business that incurred the liability or a similar type business.
• No longer own the property for which the tax liability was assessed.
• Do not dispute the amount of tax or fee owed.
• Can not pay the full amount owed in a reasonable amount of time. 

We will review your records to determine if the criteria has been met and file an offer in compromise to be considered by the BOE.
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FREE Dealer Review:

We recognize the importance of good working relationships between the dealer and the buyer.  Therefore, in an effort to help with these relationships, we offer to review the dealers sales process and documentation to determine if there are any areas of potential problems in their record keeping, sales process and tax advice they may offer their customers, which may lead to an unexpected tax liability for the dealer or their customers. 

Generally, the largest tax liability uncovered during an audit is with the dealers sales in interstate commerce.  After our review, we will communicate with the dealer and make recommendations as necessary to eliminate or mitigate the dealers tax exposure. 

In performing this function for dealers, we hope to gain their trust as their exclusive sales and use tax resource to whom they refer their customers for accurate and up to date tax advice.
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Expert Witness Testimony:

Pending or existing litigation can result in the need for a qualified sales and use tax professional to present his/her opinion which will support or oppose evidence submitted to the court. Our level of competence and experience in the sales and use tax field allows us the opportunity to function as expert witnesses in such cases.
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Tax Advocacy:

We have begun to search for legislative fronts to oppose or support, which will benefit taxpayers.  Additionally, we are seeking opportunities to work closely with legislators to draft, sponsor, and/or enact legislation. 
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Seminars & Workshops:

Our experts are looking to conduct seminars and/or workshops for accountants, attorneys, dealers, owners and industry-specific tax committees.  These are conducted at NO CHARGE and may be accredited for continuing education credits.
 
We are always eager to participate in educational endeavors for the benefit of the taxpayers of this state.  It is our belief, that through education, knowledge can be gained and used to improve the broken tax system.