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Christian Burgos, co-leader of Friedman’s State and Local Tax practice, has nearly 15 years of experience advising business and individual clients in multi-state tax matters, which include multi-state income/franchise and sales and use tax compliance, nexus analyses, apportionment studies, state tax provisions, restructurings and mergers and acquisitions. In addition, Christian has extensive experience representing business and individual clients before multi-state taxing authorities in tax examinations and administrative appeals processes. Christian has also advised clients on a broad array of federal and state credit and incentives opportunities.
Prior to joining Friedman, Christian worked for a large national firm where he served as the subject matter expert for California corporation income and franchise tax. Over the course of his career, Christian has served clients in a wide range of industries, including consumer and industrial products, manufacturing, distribution, logistics, and information technology, among others.
Christian also sits as an adjunct faculty member with California State University, Fullerton, where he teaches State and Local Taxation as part of the University’s Masters of Science in Taxation (“MST”) program.
His expertise includes:
With states ramping up audits of unclaimed property reporting as a means to uncover revenue, businesses need to be aware...
Read moreOn February 9 California Governor Gavin Newsom signed into law Senate Bill (“S.B.”) 113 (“the Bill”) which provides a much...
Read moreThis week, California Governor Gavin Newsom signed into law Senate Bill 113 which provides a much needed fix to the Elective Pass-Through...
Read moreOn January 18, 2022, Governor Phil Murphy signed Senate Bill (S.B.) 4068 to revise the elective pass-through entity (PTE) Business...
Read moreThis week, California Governor Gavin Newsom signed into law Senate Bill 113 which provides a much needed fix to the Elective Pass-Through...
Read moreOn February 9 California Governor Gavin Newsom signed into law Senate Bill (“S.B.”) 113 (“the Bill”) which provides a much...
Read moreOn January 18, 2022, Governor Phil Murphy signed Senate Bill (S.B.) 4068 to revise the elective pass-through entity (PTE) Business...
Read moreWhat are the tax implications of moving from one state to another? How do you determine your “true home?” And...
Read moreFor those looking to retire in the next few months, or who are simply planning ahead for the future, it's...
Read moreOn October 1, 2021 the application window to elect into New York State’s Employer Compensation Expense Tax (“ECET”) will open...
Read morePrepare for the month ahead with new tax highlights and guidance from our experts. She is Working Remotely – Independent Contractor...
Read moreWith a recent trend in wealthy clients moving from high-tax to low-tax states, advisors are urging folks to think about the...
Read moreNEW YORK, NY, August 2, 2021 — Friedman LLP, a nationally recognized top-40 accounting, tax and business consulting firm, announced...
Read moreWelcome back to another weekly tax roundup, featuring insights on SALT Cap workarounds and PTE, pass-through deductions and PPP loans. The List is...
Read moreIn the first issue of This Week in Tax we said it seemed that state and local tax (“SALT”) cap...
Read moreNew York’s recently enacted fiscal 2021–2022 budget legislation introduced a myriad of significant state income tax changes that will affect...
Read morePerhaps no area of compliance gives businesses more trouble than that of escheat, commonly known as unclaimed property (“UP”). I’ve...
Read moreFriedman's Christian Burgos recently appeared on the Stoler Report to discuss the SALT Cap Workaround, available to partnerships and S corporations, comprised solely of...
Read moreNew York State's Governor Cuomo signed off on the largest state budget in the history of the state — with...
Read moreOn April 19, 2021, Governor Andrew Cuomo signed New York State's fiscal-year 2021/2022 budget bill (S.2509-C/A.3009-C). The comprehensive budget legislation includes several changes to...
Read moreOn April 19, 2021, New York State (“NYS”) Governor Andrew Cuomo signed the 2021-2022 budget bill, which includes the highly anticipated “Pass-Through...
Read moreFriedman’s State and Local tax expert, Christian Burgos shares why it may be more beneficial for some tax payers to...
Read moreWhat do I need to do from a payroll tax perspective? How to I remain compliant with reporting? These are...
Read moreIn the wake of the pandemic and significant economic hardships, businesses are seeking opportunities to revamp their business, inject new...
Read moreThe New York Forward Loan Fund (“NYFLF”) is an economic recovery program that administers affordable, non-forgivable working capital loans. The...
Read moreOn January 26, 2020, the City of Philadelphia (the “City”) released guidance announcing that employers would be able to file...
Read moreHear Friedman's State and Local Tax experts tackle how COVID-19 and rising costs-of-living are prompting unprecedented changes in residency and...
Read moreChristian Burgos, co-leader of the State and Local Tax practice at Friedman LLP, was recently quoted in TechRepublic on rising taxes...
Read moreOn November 9, 2020, the Internal Revenue Service (“IRS”) issued Notice 2020-75 (“Notice”), which announced that proposed regulations will be...
Read moreFriedman is proud to announce that state and local tax specialist Christian Burgos, Esq. joined the firm as Managing Principal...
Read moreIt’s hard to believe that we are approaching the second anniversary of the U.S. Supreme Court’s ruling in South Dakota...
Read moreConceptually, state income taxes imposed on nonresidents is straightforward. Under the Due Process and Commerce Clauses of the U.S. Constitution,...
Read moreThe COVID-19 pandemic has caused a monumental fiscal crisis not seen in the U.S. since the Great Depression. In response,...
Read moreBy now, most businesses have heard of, or even experienced firsthand, the implications of the US Supreme Court’s ruling in...
Read moreThe US Supreme Court ruling in South Dakota v Wayfair was the most significant development in state and local taxation in...
Read moreJust when you thought we’ve covered all there is to know about New York real estate transfer taxes, including the...
Read moreMore and more taxpayers are beginning to feel the impact of the Tax Cuts and Jobs Act’s $10,000 cap on...
Read moreOne of the more difficult aspects of tax compliance for employers is dealing with employees who travel outside of their...
Read moreAs expected, the IRS on Tuesday put the kibosh on state programs designed to help taxpayers circumvent the newly imposed...
Read moreMarketplace providers (i.e., Amazon and EBay) with taxable sales into New York must collect and remit sales tax once they...
Read moreIn light of the U.S. Supreme Court’s pivotal Wayfair decision, Friedman’s Michael Sacco, Partner, sat with Alan Goldenberg, Principal in...
Read moreThe New York Department of Taxation and Finance has issued a much anticipated tax memorandum clarifying how its new, optional...
Read moreOver the weekend, New Jersey Governor Phil Murphy and state lawmakers reached a budget deal and became the last state...
Read moreAs a follow up to our recent Tax Alert covering the June 21, 2018 U.S. Supreme Court decision in the...
Read moreToday, the Supreme Court ruled in favor of a South Dakota law that requires remote sellers to collect and remit...
Read moreWhile most states employ some type of a net income tax to raise revenue from businesses, some states impose a...
Read moreOn March 30, the New York Legislature passed a $168.3 billion budget bill containing a variety of changes aimed at...
Read moreNew York’s transfer taxes contain many nuances that impact their applicability, tax base and computations. Here, we examine how the imposition...
Read moreSales and Use Tax: Effective January 1, 2018, New Jersey’s general 6.875% sales and use tax will be reduced to 6.625%....
Read moreFor businesses operating in Philadelphia, it is critical to be aware of certain aspects of Philadelphia’s onerous business tax regime,...
Read moreStates are often concerned that sellers of assets, particularly those from out-of-state, will disappear with the sales proceeds without satisfying...
Read moreNews for online marketplace sellers in participating states: beginning August 17, 2017 through October 17, 2017, the Multistate Tax Commission...
Read moreIn order for a state to legally impose its taxes upon an out-of-state entity, nexus – a connection between the...
Read moreFor many foreign companies expanding their business operations into the United States, the focus of their tax planning usually centers...
Read moreIt comes as no surprise to New Yorkers that year after year, numerous tax studies conclude that they face some...
Read moreBusinesses are often surprised to learn of the New York City Unincorporated Business Tax (UBT), an entity-level tax imposed on...
Read moreReaders of this publication know that I have written extensively on the New York State Real Estate Transfer Tax (RETT)...
Read moreBack in January, the US Department of the Treasury’s Financial Crimes Enforcement Network (FinCEN) issued Geographic Targeting Orders (GTOs) requiring...
Read moreOn July 26, 2016, Pennsylvania’s Department of Revenue (DOR) issued a summary of the recently enacted 2016–2017 budget. Below are...
Read moreSome of the biggest compliance challenges facing taxpayers are not found with income taxes, but rather with sales tax. Properly...
Read moreAlthough I have previously discussed the conceptual framework of the New York State Real Estate Transfer (RETT) and the New...
Read moreWhen it comes to taxes, residency may have a bigger impact than you think. Taxpayers are generally acquainted with the...
Read moreIgnorance is bliss is a mantra for many taxpayers when it comes to compliance and tax obligations. When contacted by...
Read moreWhen it comes to federal tax returns, the Internal Revenue Service (“IRS”) currently offers three types of spousal relief. What...
Read moreFor most businesses, the likelihood of being audited by the Internal Revenue Service (IRS) is less than 2%, but ask those who have been through one and the response is always the same – it is a long, gut-wrenching process, no matter how good your records are.
Read moreReal estate transfer tax is a tax imposed by states, counties and municipalities for the privilege of transferring real property within a jurisdiction. The tax is sometimes referred to as real estate conveyance tax, mortgage transfer tax or documentary stamp tax, among other terms.
Read moreAnyone craving emerging technology has surely seen the enormous interest generated by and surrounding Bitcoins. In just five years the little-known virtual currency has gone from being worth pennies to thousands of dollars apiece. And many speculators have been cashing in on them.
Read moreThe New York State and New York City tax laws have numerous traps for unwary nonresidents. To avoid one of the biggest tax hazards, nonresidents owning or renting homes within New York must be aware of the applicable residency tests and what records they should maintain to avoid a dual residency determination. Nonresidents of New York State are only taxed on income earned in or sourced to the state. New York City only taxes city residents. However, if a nonresident is not attentive to the residency tests, the tax consequences can have New York State, and possibly New York City, seeking to impose tax on all income, including interest, dividends, and capital gains, regardless of its source.
Read moreOn September 17, 2014, the New Jersey Division of Taxation announced a limited tax initiative for individuals and businesses who have unpaid New Jersey tax liabilities. The years covered under the program are tax periods 2005 through 2013.
Read moreIn recent years, the big sales tax topic has been the emergence of the so-called "Amazon" laws, whereby an out-of-state Internet retailer who has a "click-through" arrangement with a local vendor must collect sales tax in that state, even if it has no physical presence there.
Read moreRecent amendments to the New York Tax Law have changed the payment and filing due dates of the Metropolitan Commuter Transportation Mobility Tax (MCTMT) for self-employed individuals. Individuals with net earnings from self-employment are required to make estimated MCTMT payments and to file annual MCTMT returns for the tax year. The new MCTMT payment and filing due dates now conform to the personal income tax payment and filing due dates. Effective for tax years beginning on or after January 1, 2015, estimated MCTMT payments are due on April 15, June 15, September 15, and January 15, and annual MCTMT returns must be filed by April 15. It should be noted that the payment and filing due dates for employers have not changed.
Read moreNotwithstanding the different agendas of the various states, the benefit inherent in sales and use taxes seems to be one area that they are able to agree on.
Read moreIn general, the earnings of a corporation are often taxed twice both at the federal level and at the state and local level. Ordinary corporations, commonly known as Subchapter C corporations (or “C corporations”) are taxed on their income at the entity level, and should the corporation’s income be distributed to its shareholders via a dividend distribution, such income is taxed again at that level.
Read moreThe New York City Department of Finance requires owners of income-producing property in New York City, that have an assessed property value of more than $40,000, to file an annual Real Property Income and Expense (RPIE) statement. A net lessee, responsible for all the real estate taxes on a New York City property, may file in lieu of the owner. By law, 2013 RPIE statements must be filed electronically by June 2nd. Statements for 2014 will be due June 1, 2015.
Read moreAlthough the dreaded tax day deadline has passed, for a number of taxpayers the difficulty may just have begun. Millions of Americans, who have waited the better part of a year to receive tax refunds, are in for a big shock when they learn that their refunds were sent to someone else as a result of tax-related identity theft. The legitimate refund will now take considerable time to be received by the taxpayer.
Read moreThe purchase of an existing business is generally structured in one of two alternative ways: purchase the entity outright, or purchase only the assets of the business.
Read moreHeads up to those who have outstanding New York tax liabilities; the state is getting tougher than ever in pursuing collection of these funds.
Read moreAs you probably have heard from the news coverage of the budget debates, New York, like most states, is in the midst of a financial shortfall.
Read moreWith state governments facing sharp declines in tax revenue and increases in fiscal spending, more and more states are searching for additional revenue streams.
Read moreEvery taxpayer at one time or another will get some type of correspondence from the IRS, but many are unaware of the proper steps to take in responding to it.
Read moreIn most states, sales tax is imposed on the sale of tangible personal property and certain specifically enumerated services.
Read moreWith states ramping up audits of unclaimed property reporting as a means to uncover revenue, businesses need to be aware...
Read moreNew York State's Governor Cuomo signed off on the largest state budget in the history of the state — with...
Read moreIn the wake of the pandemic and significant economic hardships, businesses are seeking opportunities to revamp their business, inject new...
Read moreWith COVID-19 and rising costs-of-living prompting unprecedented changes in residency and the way we do business, it’s also created a...
Read more