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John Ormonde advises clients on state and local tax controversy, planning, and policy matters. His practice covers all major state and local tax types, including corporate income tax, franchise tax, gross receipts tax, property tax, and sales and use taxes, with wide-ranging experience in California state and local taxes. He works with Fortune 500 corporate taxpayers, partnerships, and high-net-worth individuals across the technology, financial, asset management, manufacturing, and retail industries.

John represents clients at every stage of a tax dispute, from the audit level through administrative appeals, trial courts, and courts of appeal. He also identifies state and local tax refund opportunities and handles the execution of refund claims. Before beginning his legal practice, John worked as a tax consultant in the California national practice group of a Big Four accounting firm, which gave him a practical grounding in the compliance and planning issues corporate taxpayers face day to day.

John is a frequent speaker on state and local tax topics, presenting at conferences and webinars hosted by organizations such as the Tax Executives Institute, California Tax Foundation, California Lawyers Association, and American Bar Association.

On this episode of Greenberg Traurig’s GeTtin’ SALTy podcast, host Nikki Dobay and guest John Ormonde explore recent developments involving Public Law 86-272 and the limits it may place on state income-taxing authority. 

They explain the difference between Joyce and Finnigan apportionment approaches, discuss why the Massachusetts Appellate Tax Board found that the state’s Finnigan…

In a significant development for nonresident investors and private equity structures, the California Office of Tax Appeals (OTA) held that gain attributable to IRC section 751(a) “hot assets,” such as unrealized receivables and inventory items, remain part of the sale of a partnership interest. As the sale of an intangible interest, the sale of partnership…

In a pending precedential decision, the California Office of Tax Appeals held that gain from the sale of a beverage distribution division was not apportionable to California because the division was not part of a unitary business.
Continue Reading California Office of Tax Appeals Rejects Unitary Business Treatment for Gain from Sale of Company Division

A California budget trailer bill would extend sales tax to software and SaaS and adjust business credit limits, with potential implications for tax planning and compliance.…

Continue Reading California Advances Budget Trailer Bill to Tax Software, SaaS, and Limit Business Credits