2024 California Cannabis Tax Update

Ani Galyan is an attorney and Certified Tax Specialist with the State Bar of California. In addition, Ani is a certified public accountant admitted to practice in California. She also holds a Masters in Tax Law (LL.M). Ani was recognized as Southern California Super Lawyers “Rising Star” in 2016 through 2022. Ani has a knack for recognizing emerging industries and becoming a well-informed tax advisor to her clients within the specialty area. She focuses her practice in the area of tax law for federal, state and local tax compliance, tax disputes, and tax crimes. She routinely represents U.S. taxpayers in civil tax examinations with sensitive tax issues. Ani has been in the forefront of representing cannabis operators in the state of California in all aspects of federal, state, and local tax compliance matters. She regularly speaks, writes, and provides continuing education to other professionals relating to the taxation of cannabis.

Michael McGuinness has been a supervising tax auditor with the California Department of Tax and Fee Administration, and formerly with its predecessor, the State Board of Equalization, since 2006. He has worked on sales and use tax and special tax programs, including cannabis tax.

Leslie Ang graduated from UC Davis School of Law and has been an attorney with the California Department of Tax and Fee Administration, and formerly with its predecessor, the State Board of Equalization, since 2013. She has worked on sales and use tax and special tax programs, including cannabis tax.

Jonathan Kalinski specializes in both civil and criminal tax controversies as well as sensitive tax matters including disclosures of previously undeclared interests in foreign financial accounts and assets and provides tax advice to taxpayers and their advisors throughout the world.  He handles both Federal and state tax matters involving individuals, corporations, partnerships, limited liability companies, and trusts and estates.

Mr. Kalinski has considerable experience handling complex civil tax examinations, administrative appeals, and tax collection matters.  Prior to joining the firm, he served as a trial attorney with the IRS Office of Chief Counsel litigating Tax Court cases and advising Revenue Agents and Revenue Officers on a variety of complex tax matters.  Jonathan Kalinski also previously served as an Attorney-Adviser to the Honorable Juan F. Vasquez of the United States Tax Court.