Timothy A Gustafson

Practice Areas

Tim Gustafson is the Partner in Charge of the Eversheds Sutherland Sacramento office and counsels clients on all aspects of state and local tax controversy, including audits, administrative appeals and litigation. With a particular focus on California and other Western states, Tim is extensively experienced on issues and matters before the California Franchise Tax Board, the California Department of Tax and Fee Administration, the California Office of Tax Appeals, the Oregon Tax Court, the Utah State Tax Commission, and other courts and administrative bodies. Tim routinely advises retailers and manufacturers, telecommunications companies, technology service providers, and financial institutions on income and franchise taxes, sales and use taxes, and key related issues including apportionment, nexus, business and nonbusiness income, penalties, deductions and credits.

Tim’s past experience includes serving as a Captain in the US Army Judge Advocate General’s Corps at the Netherlands Law Center for three years. His duties included representing the United States in military courts-martial and advising the local command on numerous legal issues.