Charles Moll, III
Subscribe to Charles Moll, III's PostsCharles (Chuck) Moll focuses his practice on state and local tax (SALT), primarily concentrating on the resolution of tax controversies. He regularly appears before the various California tax authorities—including the State Board of Equalization, the California Franchise Tax Board, the California Department of Tax and Fee Administration, and the Office of Tax Appeals—as well as local authorities such as assessors and assessment appeals boards. He has litigated at all levels of California’s courts, the US Tax Court, and the US Supreme Court. Read Charles Moll's full bio.
False Claims Bill Advances in California – Taxpayers Beware!
By Charles Moll, III, Elle Kaiser, Stephen P. Kranz and Troy M. Van Dongen on May 12, 2020
Posted In California, False Claims Act, Illinois
California’s bill to authorize tax-based false claims actions—allowing private, profit-motivated parties to bring punitive civil enforcement lawsuits—cleared the Assembly Judiciary Committee on May 11 in a party-line vote. The bill, AB 2570, is sponsored by the committee’s chair, Assemblymember Mark Stone (D), and has strong backing from Attorney General Xavier Becerra. It now goes to...
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Alert: California False Claims Expansion Bill Preparing to Advance
By Charles Moll, III, Stephen P. Kranz and McDermott Will & Emery on May 8, 2020
Posted In California, False Claims Act, Illinois, Nationwide Importance
The revived False Claims expansion bill in California, A.B. 2570, is on the agenda to be heard by the Assembly Judiciary Committee on May 11 at 10:00 am PDT. The proposal would authorize tax-based false claims actions, allowing private, profit-motivated parties to bring punitive civil enforcement lawsuits—an abusive practice that is prohibited under current law...
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Governor Newsom Signs Executive Order Providing Last Minute Property Tax Relief
By Charles Moll, III, Elle Kaiser, Marcy Jo Mandel and Troy M. Van Dongen on May 7, 2020
Posted In California, Property Tax
On Tuesday we authored a blog post commending San Francisco County Assessor Carmen Chu for moving the deadline for businesses to file their Business Property Statements (Form 571-L) to June 1 of this year. We noted that California statutory authority provides that if the property tax filing deadline falls on a date when the county...
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Last Minute Relief for Filers of Business Property Statements
By Charles Moll, III, Elle Kaiser, Marcy Jo Mandel and Troy M. Van Dongen on May 5, 2020
Posted In California, Local Tax, Procedure, Unitary Business
Once again, San Francisco has shown leadership in addressing property tax relief during the COVID-19 pandemic. On Monday, May 4, 2020, the San Francisco County Assessor announced that she was moving the deadline for businesses to file their Business Property Statements (Form 571-L) to June 1 of this year, due to physical office closure of...
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What Can You Do About Your California Property Tax Payment – COVID -19’s Impact on California Property Tax Deadlines and Planning Considerations
By Charles Moll, III, Elle Kaiser and Troy M. Van Dongen on Apr 3, 2020
Posted In California, Nationwide Importance, Property Tax
In the wake of the COVID-19 pandemic, certain California taxing officials have acted swiftly to provide state taxpayers with some much needed relief. On March 13, for example, the Franchise Tax Board (FTB) extended the corporate and personal income filing and payment tax deadlines to June 15, and then again on March 18, FTB further...
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AB 2570: Déjà vu All over Again as California Attempts to Amend CFCA
By Charles Moll, III, Elle Kaiser and Troy M. Van Dongen on Feb 24, 2020
Posted In California, False Claims Act, Interest and Penalties, Nationwide Importance, Procedure
California’s Attorney General, Xavier Becerra, and Assembly Member Mark Stone have again advanced legislation that would amend the California False Claims Act (CFCA) to enlist private bounty hunters to go after California taxpayers. Becerra described the latest bill, AB 2570, as an additional tool to combat against “corporate cheats” whom Becerra claimed cost the state...
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Vultures Circling as Bill to Expand California FCA to Tax Looms in Legislature
By Charles Moll, III, Diann Smith, Stephen P. Kranz and Troy M. Van Dongen on Aug 26, 2019
Posted In California, False Claims Act, Interest and Penalties, Nationwide Importance, Procedure
Legislators in Sacramento are mulling over one of the most (if not the most) troubling state and local tax bills of the past decade. AB 1270, introduced earlier this year and passed by the Assembly in late May, would amend the California False Claims Act (CFCA) to remove the “tax bar,” a prohibition that exists...
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