City of Los Angeles Offers Delinquent Businesses a Tax Amnesty

Access Leading Tax Experts And Technology
In Our Global Digital Marketplace

Written by Betty Williams | Posted in TaxConnections

The City of Los Angeles announced their tax amnesty program for qualified taxpayers owing Business, Utility Users Taxes (Telephone, Electricity, Gas), Commercial Tenant’s Occupancy, Transient Occupancy, and/or Parking Occupancy Taxes. The amnesty program is being administered by the City of Los Angeles, the Office of Finance from September 1, 2013 to December 2, 2013 and allows taxpayers to resolve outstanding balances without penalties.

To qualify, all the following requirements must be met between September 1, 2013 and December 2, 2013:

• All principal, interest, and fees must be paid

• A taxpayer must sign and return the Tax Amnesty Billing notice

• If unregistered, a business must complete, sign, and return a Tax Amnesty application

Participating taxpayers that are currently registered with the Office of Finance and have received a bill for outstanding taxes may file for amnesty and pay their bill online by accessing finance.lacity.org/amnesty and utilizing the Amnesty Online Bill Pay.

Following the amnesty period, the Office of Finance will vigorously pursue a range of enforcement actions, as applicable.

In accordance with Circular 230 Disclosure

Betty Williams

Betty Williams has a broad range of experience handling civil and criminal tax controversy matters including income tax, employment tax, sales and use tax, property tax and IRS, FTB, and SBE audits, protests, and appeals. She has represented clients before the U.S. Tax Court and the U.S. District Courts in California. Betty has obtained penalty abatement for numerous clients ranging from a few thousand to more than $2 million in late filing and late payment penalties. She has assisted numerous clients in the United States and abroad in the 2009, 2011 and 2012 IRS and FTB voluntary disclosure initiatives. She also represents foreign financial institutions regarding Foreign Account Tax Compliance Act (FATCA) compliance. She has experience defending criminal tax matters and negotiating plea agreements in areas such as structuring, tax evasion, and the failure to file a tax return.