Dwayne Horii, Attorney at Law

Mr. Horii's practice has focused on the representation of clients in the areas of California state and local tax, federal tax disputes, and tax-exempt organizations.

Mr. Horii's representation has included matters in the following areas:

California personal income tax and franchise tax matters before the California Franchise Tax Board, Board of Equalization and California courts

Taxes directly administered by the California Board of Equalization including sales and use taxes, special taxes and fees, and state assessee property tax assessments

Disputes with the California Employment Development Department including appearances before the California Unemployment Insurance Appeals Board

Local tax issues, including documentary transfer taxes, City gross receipts taxes, payroll taxes, transient occupancy taxes, telecommunications taxes and utility taxes

Welfare and college property tax exemption issues before local county assessors and the Board of Equalization

Structuring joint ventures with tax exempt organizations including for-profit subsidiaries and unrelated business income tax issues

Technology related tax exempt organizations including universities and scientific research organizations

Executive compensation issues involving both for profit and tax-exempt organizations

Federal tax controversy practice at the administrative, Tax Court, Court of Claims and District Court levels