| California Tax Representative |
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Cris K. O'Neall, Esq., Member
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Cris K. O’Neall is a Shareholder in Greenberg Traurig’s Irvine, California office. For nearly 35 years, he has represented clients in administrative and judicial property tax proceedings throughout California. His clients include owners and operators of hospitality, retail, healthcare, entertainment, energy/natural resource, manufacturing, distribution, agricultural and public venue properties. Over the years, Cris has handled matters involving complex valuation issues including intangibles, contamination, change of ownership and exemption issues. He has testified before California courts and tribunals in other states on property tax-related matters. He has also represented property taxpayers in over twenty California appellate court cases that resulted in published decisions.
Cris is co-editor (along with Bradley Marsh) of the leading treatise on California property taxation, Taxing California Property (4th Edition, 2024). He has also co-authored the California Chapter of the American Bar Association (ABA) Property Tax Deskbook for over years. Articles published by Cris on topics relating to property taxation have appeared in The California Tax Lawyer, The Journal of Property Tax Assessment & Administration, Property Tax Alert, Cal-Tax Digest, and other real estate publications.
For many years, Cris has been active in professional property tax organizations including: the California Taxpayers Association (CalTax - Member, Board of Directors); the California Alliance of Taxpayer Advocates (CATA - Chair, Board of Directors); American Property Tax Counsel (APTC - California Member, Treasurer and Executive Committee Member); and the Institute for Professionals in Taxation (IPT). In 2018, Cris received the “Advocate of the Year” Award from CATA for his leadership in amending several of California’s Property Tax Rules, and in 2021 he received CATA’s “Lifetime Achievement” Award. Cris has organized, chaired and spoken at ABA/IPT Advanced Property Tax Seminars, and at IPT’s Annual Conferences and Property Tax Symposiums. Cris is also recipient of IPT’s “Property Tax Article of the Year Award.” As a member of the California Bar Association’s State and Local Tax Committee, Cris assisted in drafting and implementing major revisions to the California State Board of Equalization’s Property Tax Rules and to the State Board’s Assessors’ Handbook.
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Bradley R. Marsh, Esq.
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Representative Bio
Bradley R. Marsh is Co-Managing Shareholder of the San Francisco office and focuses his practice on tax controversy matters, including property, sales, payroll, business license, employment, franchise, parcel, district, documentary transfer, transient occupancy, utility user, income, parking, gift and estate taxes. He serves as a co-chair of the U.S. State and Local Tax (SALT) Practice. Brad represents clients in audits, litigation and administrative hearings, as well as analyzing transactions and business models, and developing strategies for legislative resolutions. Specific to property and transfer tax, for over 20 years, he has represented a variety of California taxpayers in administrative appeals and in all levels of California courts. He has also testified before the California legislature and address the State Board of Equalization on matters of tax policy.
Bradley is co-editor of the oft-cited treatise, “Taxing California Property,” along with his colleague Cris K. O’Neall. He is a frequent speaker on change in ownership and valuation matters in California, including as an adjunct professor at University of San Francisco’s Law School, Tax LLM program. Past adjunct assignments include teaching at Santa Clara Law School, UC Law San Francisco School of Law, and Golden Gate University’s LLM Program.
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Ruben Sislyan, Esq.
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Representative Bio
Ruben Sislyan is a Shareholder in Greenberg Traurig’s Century City, California office. His practice focuses on California state and local tax (SALT) controversies at the audit, administrative, and judicial levels. He has experience representing a broad range of clients, including Fortune 500 and middle-market companies, REITs, closely held businesses, start-ups, families, and individuals in property tax matters, as well as other SALT areas, including corporate and personal income, sales, local business license, and documentary transfer taxes. In the property tax context, Ruben advises on complex transactional matters and represents taxpayers in administrative appeals and in California courts. He is also a frequent speaker on California property tax and other SALT topics.
Ruben graduated from Loyola Law School, earning a J.D. and Tax LL.M., with highest distinction. He also holds a bachelor’s and master’s degree in economics from the University of Southern California, previously worked for two of Big Four advising on SALT matters, and has completed externships with the Office of the Chief Counsel of the IRS and the U.S. Bankruptcy Court for the Central District of California.
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| Greenberg Traurig, LLP |
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18565 Jamboree Rd, Suite 500 Irvine, California 92612 Tel: (949) 732-6610 Fax: (949) 266-8043
website:
GreenbergTraurig, LLP
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For companies that need state and local tax counsel in a single location or throughout the United States, Greenberg Traurig is well-equipped to meet those needs. GT’s State & Local Tax Practice has the largest footprint of any law firm in the United States with attorneys in 16 of the firm’s domestic offices, including those in California, Colorado, Delaware, Illinois, Florida, New York, and Texas. The group’s practitioners have a breadth of experience across the tax spectrum, including in corporate franchise and income; sales and use; personal income and residency; real and personal property; local business license; gross receipts; documentary transfer; parcel; transient occupancy; utility user; and many other areas, such as unclaimed property and defending qui tam lawsuits. Our State & Local Tax Practice offers a complete set of services, including the full range of counseling and controversy services. We counsel clients on transactional planning, tax-advantaged business restructuring, audit defense and representation in state and local administrative proceedings, appeals all the way to the U.S. Supreme Court, and large-scale multi-jurisdictional litigation. GT is unique among national State and Local Tax practices because we also regularly partner with our firm’s nationally-recognized Government Law and Policy Practice to help clients achieve results in the legislature as well. We serve a broad range of industries, including automotive, banking, chemical, credit card and consumer finance, energy, food, manufacturing, pharmaceutical, retail, technology, and telecommunications. We are also regularly consulted on real property transactions, business acquisitions, and other transfers to limit the liability of sellers, increase the protection of buyers, and oftentimes find untapped savings opportunities in structuring the transaction. GT’s State & Local Tax team has assisted clients in obtaining and securing incentives from states and localities when making new investments and maintaining employment levels. We have also helped companies qualify for tax abatements, obtain enterprise zone benefits, and receive tax increment financing. |
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| California Property Tax Resources |
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#California Property Tax
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