Marty practices exclusively in the area of California state and local tax controversy. He handles high-stakes matters at the administrative and judicial levels with respect to corporate and personal income tax, sales and use tax, property tax, payroll tax, business license tax, and other taxes and fees administered by state and local government. Marty passionately believes in the cause of representing taxpayers against government overreaching, and this belief goes to the very core of who he is as a person. His deep and abiding sense of commitment to his clients drives him to relentlessly defend their interests with loyalty, integrity and distinction. Marty gives his clients the edge against the government by using his agency knowledge, technical know-how and hands-on experience concerning California’s complex and unique tax system to solve his clients’ tax problems efficiently, and to hold taxing authorities accountable in the process. Marty has built his record of success (see Experience) on the core values and principles described above. This track record enables him to resolve his clients’ issues in a cost-effective manner at the lowest-possible level. The amounts at issue in Marty's pending cases are collectively in the hundreds of millions of U.S. dollars. Marty's efforts have gotten the attention of the Legislature with legislative staff referring to him as a "noted tax attorney."
Marty began his tax career in 1995 as a graduate research assistant to the Honorable Dean Andal, Member of the California State Board of Equalization (1994-2003, Franchise Tax Board, 2000), where he researched tax issues primarily related to the telecommunications industry, and contributed to the Andal Report: Taxation of Telecommunications and Energy in California.
After working for Board Member Andal, Marty served as legal counsel to the Honorable Claude Parrish, former member of the California State Board of Equalization (1999-2007, Franchise Tax Board, 2001). During this time, Marty was responsible for advising Mr. Parrish on California franchise and income tax, sales tax, and property tax issues. These issues involved taxpayer cases before the Board, as well as regulatory, litigation and policy matters.
In June 2001, Marty joined a Big 4 accounting firm as a specialist in the firm's State Tax Controversy Group, where he represented several Fortune 500 companies at the audit, protest and appeals levels relating to California franchise and income tax, sales tax, and property tax.
In March 2004, Marty left to start his own law practice, concentrating on California tax controversy and litigation. He appeared before the State Board of Equalization, the Franchise Tax Board, the Employment Development Department, local assessment appeals boards, local municipalities and in court. Marty’s small firm joined Akerman Senterfitt in 2008 with Marty joining as a shareholder, and he transitioned to Reed Smith as a partner in 2010.