Timothy A. Gustafson

Counsel
Sacramento,  CA  U.S.A.
Phone916.241.0507

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Experience & Credentials
 

Practice Areas

  • State and Local Tax
  • Tax Controversy & Litigation
  • Tax
 
Contact InfoTelephone: 916.241.0507
Fax: 916.241.0501
http://www.sutherland.com/People/Timothy-A-Gustafson
 
University Case Western Reserve University, B.A., with honors
 
Law SchoolStanford Law School, J.D.
 
Admitted2004, California
 
Memberships 

Professional Activities
Member, Tax Section, American Bar Association
Member, Tax Section (Committee on State and Local Tax), State Bar of California
Member, Tax Section, Sacramento County Bar Association.

 
Biography

Tim Gustafson counsels clients on all aspects of state and local tax controversy, including audits, administrative appeals and litigation. He is extensively experienced on issues and matters before the California Franchise Tax Board and the California State Board of Equalization. Tim routinely advises financial institutions, technology service providers and retailers and manufacturers on sales and use, income and franchise taxes, and key related issues including apportionment, nexus, gross receipts, business and nonbusiness income, penalties, deductions and credits. For instance, he recently guided a multinational health care manufacturer to a successful resolution in a California protest case on multiple fronts (unitary combination, characterization of income issues, apportionment and credit utilization issues).

Before joining Sutherland, Tim worked as a tax associate at another Sacramento, California, law firm. His past experience also includes serving in the U.S. Army Judge Advocate General's Corps at the Netherlands Law Center for three years.

Awards and Rankings

Recipient, The Wiley W. Manual Award for Pro Bono Legal Services (2008-2010)

 
ISLN922284985
 

Documents by this lawyer on Martindale.com

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Rely at Your Own Risk: Taxpayer Properly Applies Georgia Regulation, Loses
Stephen A. Burroughs,Timothy A. Gustafson, February 24, 2015
The Georgia Tax Tribunal held that for sales and use tax purposes contractors are per se consumers of tangible personal property and thus are ineligible for: (1) the sale for resale exclusion, and (2) a regulatory exclusion for property temporarily stored in Georgia while in interstate commerce....

#TBHoosier - Indiana Throws Sales Back Into Its Court
Mary C. Alexander,Timothy A. Gustafson, February 6, 2015
The Indiana Department of Revenue applied the State’s throwback rule to an Indiana company’s sales to California customers based on a determination that the taxpayer was not subject to tax in California due to P.L. 86-272. Under Indiana law, a sale is attributed to Indiana for sales...

Dozen It Make Sense? Florida Delivers Sourcing Guidance for Online Service Provider's Twelve Types of Sales
Jessica A. Eisenmenger,Timothy A. Gustafson, February 6, 2015
In a Technical Assistance Advisement, the Florida Department of Revenue determined the proper sourcing methodology for income from twelve different types of sales by an online service provider (OSP) for Florida sales factor purposes. The OSP collects data that it distributes to its customers by a...

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Office Information

Timothy A. Gustafson

500 Capitol Mall, Suite 2500
SacramentoCA 95814




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