Timothy A. Gustafson
Firm: Sutherland Asbill & Brennan LLP
Address: 500 Capitol Mall, Suite 2500
Sacramento, CA 95814
Membership: Professional ActivitiesMember, Tax Section, American Bar AssociationMember, Tax Section (Committee on State and Local Tax), State Bar of CaliforniaMember, Tax Section, Sacramento County Bar Association.
University: Case Western Reserve University, B.A., with honors, Stanford Law School, J.D.
Admitted: 2004, California
Biography: Tim Gustafson counsels clients on all aspects of state and local tax controversy, including audits, administrative appeals and litigation. He is extensively experienced on issues and matters before the California Franchise Tax Board and the California State Board of Equalization. Tim routinely advises financial institutions, technology service providers and retailers and manufacturers on sales and use, income and franchise taxes, and key related issues including apportionment, nexus, gross receipts, business and nonbusiness income, penalties, deductions and credits. For instance, he recently guided a multinational health care manufacturer to a successful resolution in a California protest case on multiple fronts (unitary combination, characterization of income issues, apportionment and credit utilization issues). Before joining Sutherland, Tim worked as a tax associate at another Sacramento, California, law firm. His past experience also includes serving in the U.S. Army Judge Advocate General's Corps at the Netherlands Law Center for three years.Awards and RankingsRecipient, The Wiley W. Manual Award for Pro Bono Legal Services (2008-2010)