Loading

Charles J. Moll

Charles Moll is a partner in the firm's tax group who leads the firm's nationwide state and local tax practice.

Mr. Moll's practice primarily involves the resolution of tax controversies. He regularly appears before various California tax authorities, such as the State Board of Equalization and the Franchise Tax Board, and local authorities such as assessors and assessment appeals boards, on a wide variety of taxes. He has litigated at all levels of California's courts, the U.S. Tax Court, and the U.S. Supreme Court. Mr. Moll's practice includes tax matters in other states, as well as federal tax controversies, including representation of clients in federal courts and at appellate hearings before the Internal Revenue Service.

Mr. Moll's representative matters include the following:

  • Appeared as counsel of record and prevailed in the U.S. Supreme Court in Hunt-Wesson v. Franchise Tax Board, 528 U.S. 458 (2000). The Supreme Court unanimously struck down California's interest offset provision as being unconstitutional.
  • Represented the taxpayer in City of Modesto v. National Med, Inc., et al., 128 Cal. App. 4th 518 (2005). The Court struck down the City's unapportioned business license tax ordinance as unconstitutional, and refused to allow retroactive taxation.
  • Prevailed against the California Franchise Tax Board in a business/nonbusiness income case before the State Board of Equalization, resulting in a rare published decision in Appeal of Consolidated Freightways, 2000 Cal. Tax LEXIS 402.
  • Successfully represented the taxpayer in Crocker Nat'l Bank v. San Francisco, 49 Cal.3d 881 (1990), a seminal property tax case in the California Supreme Court.

Mr. Moll received an A.B., with distinction, in Economics from Cornell University in 1976. He received a J.D., with honors, from The George Washington University Law School in 1979.

Honors & Awards

Mr. Moll was ranked in Chambers USA 2012 2014 as one of California’s top lawyers in state and local tax practice. For many years, Mr. Moll has been selected as a Northern California Super Lawyer. He was recently selected by his peers for inclusion in The Best Lawyers in America 2015 in the field of Tax Law.

Activities

Mr. Moll served as chair of the Tax Section of the California Bar from 2003 to 2004. He founded and is past chair of the Environmental Taxes Committee of the American Bar Association Section of Taxation. He currently serves on the Board of Directors of the National Association of Property Tax Attorneys, and is an editor and California author for the ABA Property Tax Desk book, and an editor and author for Lexis-Nexis online State Tax Practice Insights. Mr. Moll assisted in writing the State Board of Equalization's Assessment Appeals Manual and the Assessor's Handbooks 502 "Advanced Appraisal" and 504 "Assessment of Personal Property and Fixtures."

Publications

Mr. Moll's recent speaking engagements include ABA/IPT Advanced Property Tax Seminar, New Orleans, LA; corporate income and franchise taxation, Summer Institute in Taxation, New York University, New York; Chief Counsel's Round Table, Annual Meeting of the California Tax Bars; "Thinking Outside the Box – Creative Applications of Sales and Use Tax Exemptions," the 14th Annual Paul J. Hartman SALT Forum, Nashville, Tenn.; "Multi-State Property Tax Update and Roundtable Discussion;" the West Coast Biotech Tax Conference, Newport Beach, Calif.; and TEI, Santa Clara, Calif.

Admissions

  • California

Education

  • George Washington University, JD, 1979
  • Cornell University, BA, 1976