We are pleased to announce that Robert S. Horwitz will be speaking at the upcoming BHBA webinar on The Unitary Business Theory and New Limits on Taxing Nonresident Sole Proprietors on Monday, June 22, 2026, 4:30 p.m. (PST).
The Franchise Tax Board has pushed hard to tax nonresidents on amounts the FTB claims is California source income, often arguing their sole proprietorships qualify as unitary businesses subject to apportionment. On May 1, 2026, the California Court of Appeal rejected that theory in Garcia-Rojas v. Franchise Tax Board, holding that a single person engaged in one business activity cannot operate a unitary business. The decision dismantles the reasoning behind the OTA’s ruling in Appeal of Bindley and narrows the reach of the unitary business doctrine. Robert breaks down the court’s analysis, what it means for nonresident taxpayers, how it may support claims for refund and be used as a defense to claims a nonresident owes California income tax.
Robert Horwitz a Principal of Hochman Salkin Toscher Perez P.C. has over 40 years of experience as a tax attorney specializing in the representation of clients in civil and criminal tax cases, including civil audits and appeals, tax collection matters, criminal investigations, administrative hearings and in civil and criminal trials and appeals in federal and state courts. He has served as a member of the Executive Committee of the Taxation Section of the State Bar of California and was Chair of the Taxation Section for 2015-2016 year. He was previously Chair of the Tax Procedure and Litigation Committee of the State Bar Taxation Section. He is the 2022 recipient of the California Lawyers Association Joanne M. Garvey Award for lifetime achievement and outstanding contributions to the field of tax law.
For more information, please contact Robert S. Horwitz at horwitz@taxlitigator.com
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