Richard E. Nielsen advises and represents clients, both corporate and individual, at the administrative and judicial levels in various sales, use, income and property tax disputes. Richard focuses on state and local tax controversy work.
Prior to joining the firm in 1990, he was a Deputy Attorney General with the California Department of Justice Tax Division for 13 years. He primarily litigated state tax matters in both state and federal trial courts, courts of appeal and the U.S. Supreme Court.
He represented the state in over 50 court trials and argued more than 30 cases at the appellate level including the California and U.S. Supreme Courts.
REPRESENTATIVE EXPERIENCE :
- Obtained reversal of trial court holding that all bundled software was taxable, establishing that under the law some embedded software was exempt (Cardinal Health 301, Inc. v. County of Orange).
- Appellate Court held that trial court properly ordered assessor to finish the audit and issue findings (Apple Computer, Inc. v. County of Santa Clara Assessment Appeals Board).
- Court of Appeal upheld trial court summary judgment finding that insulin syringes sold to hospitals for treatment of diabetes are exempt from sales/use tax under R&TC Section 6369(e)(Cardinal Health 110, Inc. v. State Board of Equalization).
- J.D., University of West Los Angeles School of Law, 1976
- M.S., University of California, Los Angeles, 1971
- B.A., University of California, Los Angeles, 1970
ADMISSIONS : California
Rate : $$$