Just in time for the election – Touching the Third Rail: The California Initiative Process, Proposition 13, and the Effort to Fix It

Just in time for the election – Touching the Third Rail: The California Initiative Process, Proposition 13, and the Effort to Fix It

Touching the Third Rail: The California Initiative Process, Proposition 13, and the Effort to Fix It

In October 1911, shortly after California progressive Hiram Johnson’s landslide gubernatorial win,[1] voters in a special election passed several measures, among them a state constitutional amendment establishing the California initiative process, giving voters the right to enact legislation.[2] The initiative, referendum, and recall[3] provide the voters equal power to the legislative branch, effectively creating a “fourth branch” of government.[4] The progressive (and some argue populist[5]) movement towards direct democracy measures in several states in the early 20th century intended to satisfy popular demand to wrangle power from entrenched monopolies and “special interests.”[6] However, the next century’s political development showed that direct democracy, and the initiative in particular, has moved well beyond its original intent, to the point that it has often overwhelmed the governing process it was designed to monitor.

 

Read the rest of the article on the Contra Costa County Bar Association Website.

California State Tax Case Resources

California State Tax Case Resources

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Federal Tax Case Resources

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California State Tax Resources

California State Tax Resources

Office of Tax Appeals Hearings

The Office of Tax Appeals (OTA) is an independent and impartial appeals body created by the Taxpayer Transparency and Fairness Act of 2017. The office was established to hear appeals from California taxpayers regarding various taxes and fees administered by the California Department of Tax and Fee Administration and the Franchise Tax Board.

California Franchise Tax Board (FTB)

MyFTB gives individuals, business representatives, and tax professionals online access to tax account information and online services.

California City & County Sales & Use Tax Rates

The mission of the CDTFA is to make life better for Californians by fairly and efficiently collecting the revenue that supports our essential public services.

California Employment Development Department

EDD Services. The Employment Development Department (EDD) offers a wide variety of services to millions of Californians under Unemployment Insurance (UI), State Disability Insurance (SDI), workforce investment (Jobs and Training), and Labor Market Information programs.

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CARES Act – What About Partnerships?

CARES Act – What About Partnerships?

If your business is a partnership (particularly one under the Bipartisan Budget Act of 2015 (BBA)), you may have already filed your returns in March of 2020 for the 2019 tax year, and typically you would not be able to file an amended Form 1065 under the BBA.  What if you are entitled to some tax relief under the CARES Act?  Are you out of luck if you already filed?

The IRS is giving retroactive relief to partnerships who are subject to the BBA pursuant to Rev Proc 2020-23If your partnership is subject to the BBA and filed Form 1065 before Rev Proc 2020-23 was issued, you may be able to file an amended partnership return and furnish all corresponding Schedules K-1 to the IRS, but you must do so before September 30, 2020. 

There are additional rules and guidelines outlined in this article

If you are currently under IRS examination or audit, you may have additional questions or concerns regarding your options as it pertains to the CARES Act. 


If you have tax questions, please feel free to reach out to Mendes Weed, LLP at (925) 390-3222. 

In addition, we are currently assisting clients with tax law, divorce, probate, estate planning, business law, civil litigation, child custody, unlawful detainers, and other matters during this difficult time.  We have attorneys who can work remotely for you and put your concerns at ease. 

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Good News for Social Security Recipients!! – CARES Act in Response to COVID-19

Good News for Social Security Recipients!! – CARES Act in Response to COVID-19

Good News for Social Security Recipients!! – CARES Act in Response to COVID-19

Initially, under the CARES Act, social security recipients were going to have to file income tax returns, even if they normally did not have a tax return filing requirement.

However, after much backlash, this is no longer a requirement.  This is great news for recipients of social security benefits who would not normally need to file an annual income tax return.  It is a difficult time for us all, and requires that an individual who would not normally need to file an income tax return, which is an added burden.

Congress has provided the U.S. Treasury a way to rely on Form 1099-SSA instead of a Form 1040 in order to issue stimulus checks.  You can find this updated information on the IRS website here.  The IRS website states,

“Since the IRS would not have information regarding any dependents for these people, each person would receive $1,200 per person, without the additional amount for any dependents at this time.”

This is great news for many seniors, many veterans, and many disabled individuals who may have been previously concerned about the added burden of needing to file an income tax return.


If you have any questions about this, other tax law matters, probate, conservatorships, estate planning, divorce, civil litigation, or unlawful detainers, we hope you will contact Mendes Weed, LLP, today.  We are here to help you at this difficult time.  Just call (925) 390-3222.

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