Protect yourself from FTB residency audits and navigate your California exit with confidence.
We've sat on both sides of the table and understand how FTB operates
Clear, predictable costs with no hidden fees or surprises
A California-specific practice to protect your interests
The question of California residency is a potentially high-stakes matter that requires specialized knowledge and expertise. The Franchise Tax Board dedicates significant resources to residency enforcement, and taxpayers who attempt to navigate these audits without experienced representation often find themselves at a significant disadvantage.
Our practice brings a perspective that few firms can offer: direct experience on both sides of the residency determination process. We have both audited and defended numerous residency cases, and have planned a number of sustainable California exits. We understand how FTB builds cases, what evidence they prioritize, and where the pressure points are in negotiations. This insight shapes every aspect of our approach, from initial document review through final resolution.
Choose the path that matches your situation
Received a residency audit notice from the California Franchise Tax Board? We provide expert representation to protect your rights and minimize your tax exposure. From document analysis to auditor negotiations, we handle every aspect of your defense.
Learn More →Planning to leave California? Proper residency planning is essential to avoid future audits and ensure a clean break. We help you establish domicile elsewhere, document your exit properly, and navigate safe harbor rules.
Learn More →When the Franchise Tax Board opens a residency audit, they're looking to establish that you remained a California resident during years you filed as a nonresident. The stakes are significant: California's top marginal rate of 13.3% applied to your worldwide income, plus interest and potential penalties.
Our defense approach is built on understanding exactly what FTB needs to prove and strategically managing the information flow throughout the audit process. Key elements include:
Leaving California requires more than moving your belongings. The FTB can—and frequently does—challenge residency changes years after the fact. Proper planning and documentation at the time of your move is essential to avoid future audit exposure.
Our exit planning services help you establish a clean break from California residency:
FTB commonly requests more information than they're entitled to. We protect your privacy rights while meeting legal obligations.
How you respond to FTB inquiries can make or break your case. We know exactly what information helps or hurts your position.
Navigating an audit alone often leads to expensive mistakes. Our specialized expertise saves you time, stress, and potentially hundreds of thousands in taxes.
Stay informed about California residency tax issues
If you've recently moved out of California, or are contemplating a move from the state, you should know that California's Franchise Tax Board (FTB) has a large dedicated team devoted to supporting the state's highly aggressive residency audit practices. The single most common trigger for an FTB residency audit is changing your filing status to nonresident while continuing to own your California home...
Read Full Article →When California challenges your residency, you may face a hidden time bomb: the statute of limitations in your claimed home state. While the FTB audit drags on for months or years, your window to claim a refund in your other state quietly closes. Learn how protective claims can preserve your rights...
Read Full Article →Tell us about your situation and we'll respond within one business day
Your inquiry is confidential. We understand the sensitive nature of residency matters and treat all communications with appropriate discretion.
After reviewing your submission, we'll reach out to schedule an initial consultation to discuss your situation in detail.