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Greenberg Traurig Files Complaint in California Superior Court on Behalf of Taxpayers Group

SACRAMENTO, Calif. – Sept. 5, 2024 Global law firm Greenberg Traurig, LLP has filed a case on behalf of the National Taxpayers Union (NTU) in the Superior Court of California, County of Sacramento. The complaint challenges a portion of California Senate Bill 167, signed into law in June, asserting a section of the law is unconstitutional under the Due Process Clauses of the United States and California Constitutions.

Shareholders Nikki E. Dobay and Shail P. Shah, members of the firm’s State & Local Tax (SALT) Practice, are leading the team that also includes Shareholder Todd A. Pickles and Associate Henry Stroud.

Dobay is nationally known for her deep experience and understanding of state tax policy and the legislative process. She also advises her clients on sophisticated multistate tax issues as well as the consequences and planning opportunities related to corporate mergers and acquisitions transactions and oversees state and local tax controversy matters, ranging from audits to appellate litigation, and involving sales and use taxes, income and franchise taxes, property taxes, and constitutional issues.

Shah has been helping clients address California tax problems for more than 15 years. His clients range from Fortune 25 companies to high-net-worth individuals. Shah focuses his practice on complex California tax planning and representation in front of the California Franchise Tax Board, California Department of Taxation and Fee Administration, Office of Tax Appeals, Board of Equalization, and various administrative and judicial adjudicating forums at both the state and local levels. He also provides advice on both proactive residency planning and residency audit defense.

NTU is a 501(c)(4) nonprofit social welfare organization incorporated in Delaware with its principal office in Washington D.C. As an association of taxpayers that pay taxes in many states, including California, NTU has an interest in having California’s tax laws applied in a Constitutional manner. NTU has members that do business in and pay California corporate income and/or franchise taxes and those members will be directly impacted by the application of the California Revenue and Taxation Code section in question. This case raises important taxation and policy concerns for California taxpayers, according to NTU’s press release.

To read a copy of the complaint, click here.

About Greenberg Traurig's State and Local Tax (SALT) Practice: Greenberg Traurig’s SALT Practice assists companies in need of state and local tax counsel whether in a single location or multiple locations throughout the United States. With the largest footprint of any law firm in the United States, the SALT Practice has attorneys in 16 of the firm’s domestic offices, including California, Colorado, Delaware, Illinois, Florida, New York, Oregon, and Texas. Our breadth of experience across the full SALT spectrum allows us to offer a wide range of services, including counseling and controversy. We also regularly partner with the firm’s nationally recognized Government Law and Policy Practice to help shape the tax law which affects our clients most.

About Greenberg Traurig: Greenberg Traurig, LLP has more than 2750 attorneys in 47 locations in the United States, Europe and the Middle East, Latin America, and Asia. The firm is a 2022 BTI “Highly Recommended Law Firm” for superior client service and is consistently among the top firms on the Am Law Global 100 and NLJ 500. Greenberg Traurig is Mansfield Rule 6.0 Certified Plus by The Diversity Lab. The firm is recognized for powering its U.S. offices with 100% renewable energy as certified by the Center for Resource Solutions Green-e® Energy program and is a member of the U.S. EPA’s Green Power Partnership Program. The firm is known for its philanthropic giving, innovation, diversity, and pro bono. Web: www.gtlaw.com.