Justin J. Hepworth is an associate in the Tax and Estate Planning Practice Group in the firm’s Orange County office. Justin’s practice encompasses a broad range of state and local tax matters, from planning, compliance, and transactional matters to controversy matters in audit and through litigation.
Justin regularly advises clients on state and local tax implications of restructurings, mergers, acquisitions, spinoffs, and asset sales. He advises on audit defense, voluntary disclosure, unclaimed property (escheat law), and other controversy and compliance matters.
He has extensive experience handling a broad range of multistate issues, including nexus, sales and use tax exemptions, sourcing and characterization, research and development credits, unitary business matters, California Prop. 13 change in ownership issues, and residency planning and audits.
Justin is a member of the Tax Sections of the California, Texas, and American Bar Associations. He is a frequent speaker on state tax matters at conferences throughout the country, including those sponsored by the American Bar Association, the State Bar of California, Taxation Section, and Tax Executives Institute (TEI).
- J.D., Tulane University, 2010, magna cum laude, Order of the Coif, Managing Editor of the Tulane Law Review
- B.S. University of Idaho, 2006
- Represented numerous California taxpayers in income tax residency audits and disputes, including sourcing of stock options and related petition for recovery of attorneys’ fees.
- Represented a large information services company in a California franchise tax protest of the Franchise Tax Board’s disallowance of claimed research tax credit.
- Represented a large information services company in appeal and litigation of an Illinois business/nonbusiness income issue.
- Represented a large SaaS company on multistate issues regarding characterization and taxability of services for indirect tax purposes, including planning, voluntary disclosure, and audit defense.
- Represented various California commercial solar developers and investors on a myriad of California tax issues, including sales and use tax and property tax exemptions.
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