Elle Kaiser
Subscribe to Elle Kaiser's PostsElle Kaiser focuses her practice on state and local tax (SALT) matters. She advises clients in various industries, including technology, banking, consumer products, energy, insurance, retail and transportation. Elle is experienced in both tax planning and tax disputes. Read Elle Kaiser'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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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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The Nexus Implications of Teleworking
By Elle Kaiser and McDermott Will & Emery on Apr 2, 2020
Posted In Income Tax, Mississippi, Nationwide Importance, New Jersey, Nexus, Tax Base
Over the past several weeks, state and local governments have issued a slew of “stay-in-place” or “shelter-in-place” orders mandating the closure of all “nonessential businesses” and requiring all persons to self-isolate. For most companies, this means that most, if not all, of their employees are required to work remotely. While telework has become a great...
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Cities Providing Local Tax Relief Efforts for Small Businesses Impacted by COVID-19
By Elle Kaiser and McDermott Will & Emery on Mar 20, 2020
Posted In California, Income Tax, Local Tax, Nationwide Importance, New York, Sales Tax
From coast to coast, both state and local tax authorities are rapidly responding to the Coronavirus (COVID-19). And while many of the relief efforts are appropriately aimed at supporting individuals who have been impacted by COVID-19, recent pronouncements from local leaders demonstrate that cities are also eager to implement measures supporting small businesses within their...
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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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