Bradley R. Marsh, Associate

Bradley Marsh is an associate in the firm’s San Francisco office who focuses his practice on tax controversy matters.

Mr. Marsh represents clients in matters related to state, local, and federal taxation. His practice covers a broad array of taxes, including property, employment, franchise, payroll, business license, sales, parcel, district, transient occupancy, documentary transfer, parking, utility user, income, estate, and gift taxes. Mr. Marsh regularly represents taxpayers in audits, in analyzing transactions and business models, in seeking legislative solutions, in administrative hearings, and in litigation.

Honors and Awards

Mr. Marsh was recognized by the publishers of Law & Politics and Los Angeles Magazine as a “Rising Star” in 2005, 2006, 2007, 2011, and 2012. In 2009, the University of California, Hastings College of Law named Mr. Marsh as a member of the law school's “Generation Now,” which encompasses members of the Hastings community who are making extraordinary contributions to their chosen fields. In addition, LexisNexis selected Mr. Marsh as a “Notable Newcomer” to tax law in 2009.

Activities

Mr. Marsh is a member of the California State Bar Association and serves as chair-elect of the Executive Committee of the Taxation Section. He has previously served as committee chair for the State and Local Tax Committee and as chair for the Young Tax Lawyers Committee. He is also an adjunct professor in Golden Gate University’s Tax L.L.M Program. Mr. Marsh serves as a City Councilman in Larkspur, CA.

Education

Mr. Marsh received a B.A. in English, with honors, from California State University, Northridge, and a J.D., with a Tax Concentration Certificate, from the University of California, Hastings College of the Law.

Speeches and Publications

Mr. Marsh’s publications include:

• “California Residency for Income Tax Purposes - You Can Check Out Anytime You Like, But You Can Never Leave," Lexis Federal Tax Journal, Quarterly, March 2013

• “Penalties for Failure to Report Changes in Ownership for Property Tax Purposes," The California Real Property Journal, Vol. 30, No. 1, 2012 (co-author)

• Matthew Bender, Expert Commentaries on:

• Northwest Energetic Services v. California Franchise Tax Board (2008) 159 Cal. App. 4th 841;
• California Revenue and Taxation Code Section 19138: The Corporate Underpayment Penalty;

• “Trends in the Property Tax Valuation of Commercial Outdoor Advertising Structures,” Journal of Property Tax Assessment and Administration, Vol. 12, No. 2, 2004 (co-author);

• Matthew Bender, Lexis Nexis Practice Insights:

• Alaska Statutes §§ 43.56.010, 43.56.018, 43.56.020, 43.56.030, 
  43.56.040, 43.56.060, 43.56.070, 43.56.080, 43.56.100, 43.56.110,
  43.56.120, 43.56.130, and 43.56.160;
• Alaska Administrative Code §§ 15.56.005, 15.56.010, 15.56.015, 
  15.56.020, 15.56.030, 15.56.040, 15.56.043, 15.56.045, 15.56.047,
  15.56.066, 15.56.069, 15.56.090, 15.56.100, and 15.56.110;
• California Revenue and Taxation Code, §§ 65.1, 75, 107.1, 212, 214, 219, 220, 261, 480, 721.5, 723, 995, 1611, 17501, 18038.5, 
  and 181522.5;
• California Code of Regulations, §§ 1, 27, 29, 133, 152, 192, 264, 324, 325, and 905; and,
• Minnesota Statutes §§ 271.10 and 289A.38.

Marsh’s speaking engagements include:

• "OMG - The Assessor Got Me!" 21st Annual Estate & Gift Tax Conference, March 1, 2013
• "San Francisco Taxation Scheme Update 2013," Bar Association of San Francisco, February 13, 2013
• "Other' State Taxes - What's Trending Now," California Tax Policy Conference, November 3, 2012   
• "Up in the Sky! Cloud Computing From a State Tax Perspective," California Tax Policy Conference, November 3, 2011
• "Federal and State Income Tax Controversies: Tax Talk with The Federal Guy and the State Guy: How to Handle an Income Tax Dispute," Barristers Club of San Francisco, October 25, 2011.
• "The Tween Years: How to Handle Growing Pains from Young Tax Lawyer to Seasoned Practitioner," Bay Area Young Tax Lawyers, October 11, 2011.
• "California Local Property Taxation and Appeals," CalCPA, September 1, 2011.
• "California's New Economic Nexus Standard: How Much is Too Much?," Bar Association of San Francisco, August 25, 2011.
• "California Property Taxes - Change of Ownership (Including When to Report Entity Changes of Ownership to the BOE)," Income Tax Seminar, June 17, 2011.
• "California Residency and the Franchise Tax Board—a Primer," California State Bar Association Cyber-Institute, January 6, 2011
• “Property Taxation and Appeals, Primer and Best Practices,” Santa Clara County Bar Association, October 26, 2010
• “California Residency Rules—A Primer and Recent Developments,” California State Bar Association, Annual Income Tax Seminar, June 18, 2010
• “The Anatomy of a Property Tax Assessment Appeal,” the State Bar of California’s 2009 Annual Meeting of the California Tax Bars & California Tax Policy Conference, November 13, 2009
• “California Regulatory and Administrative Changes: A Year in Review,” California State Bar Association, California Tax Policy Conference, November 2008
• “California Property Taxation: Changes in Ownership,” California State Bar Association, Annual Income/Other Tax Seminar, June 2008
• “California Property Tax Update,” Tax Executives Institute, December 2007
• “California Property Taxation: Changes in Ownership,” East Bay Tax Club, October 2007
• “Property Tax for Estate Planners,” California Bench Bar Biannual Conference, September 2007
• “Property Tax for California Registered Domestic Partners,” California State Bar Association Annual Income/Other Tax Seminar, June 2007
• "Ethical Considerations for Tax Practitioners,” California State Bar Association, Annual Tax Meeting, November 2006
• “Hot Topics in Sales and Property Tax,” California State Bar Association, Annual Meeting, October 2006
• “Split Roll Property Tax,” Valley Industry and Commerce Association, January 2004