Sorry for interrupting, but there is something we need to tell you...

We have updated our Cookie Policy to reflect changes in the law on cookies used on websites in Europe. This website uses cookies to maximize your experience and help us to understand how we can improve it. To find out more click here.

Cookies are text files containing small amounts of data which are downloaded to your computer, or other device, when you visit a website. Cookies allow us to recognize your computer and improve your experience on our website. Some cookies are also necessary for the technical operation of our website. Please read our Cookie Policy which provides important information about the cookies we use, how we use them and how they can be deleted. Please remember that deleting cookies may affect your experience of our website.

Show less.

Accept and hide this message
Pillsbury Pillsbury Pillsbury
Pillsbury
San Francisco
Four Embarcadero Center
22nd Floor
San Francisco, CA 94111-5998
Tel. +1.415.983.1954
Fax. +1.415.983.1200
Admissions
State of California
Education
LL.M., New York University School of Law, 2001
J.D., University of San Francisco School of Law, 1999
B.A., University of California, Santa Barbara, 1994

Professionals

Michael J. Cataldo

Michael J. Cataldo
Counsel

Michael Cataldo is a counsel in the law firm's Tax pratice and is located in Pillsbury's San Francisco office. He represents a variety of corporate and individual clients in state and local tax controversies, from audit and settlement, through administrative appeals and litigation. He focuses primarily on state and local income, franchise, and gross receipts taxes, and advises clients on state tax issues such as constitutional restrictions to state taxation, nexus, apportionment, business/non-business income, penalties, and unitary combined reporting. Mr. Cataldo practices before the California Franchise Tax Board and the State Board of Equalization, and regularly represents multi-national clients in tax disputes with other states and local jurisdictions. Mr. Cataldo has negotiated voluntary disclosure agreements and secured private letter rulings with California and many other states and local jurisdictions.

Mr. Cataldo also provides federal and state income tax advice to nonprofit and tax-exempt organizations, including educational, civic, charitable and political organizations. He advises tax-exempt clients on formation, compliance, ruling requests, audits, voluntary disclosure, and settlement.

Prior to joining the firm, Mr. Cataldo served as Tax Counsel to the California Franchise Tax Board where he provided the Board technical and policy advice, and represented the Board in various income and franchise tax administrative appeals and litigation.

Courts

Federal District Court, Northern California; 9th Circuit Court of Appeals

Speaking Engagements

Latest Developments in California and Other States’ Research and Development Credits – COST California & Pacific Southwest Regional State Tax Seminar, August 7, 2014.

Dealing with the State Tax Provision & Required FIN 48 Disclosures – including Nexus Issues, Potential Use of VDA's or the MTC, Seeking Rulings from the States & Best Practices in Getting Opinions from Outside Counsel – COST 2010 Pacific Southwest Regional State Tax Seminar, December 7, 2010.

California Update - Are We There Yet?  An update on recent California law changes in such areas as nexus, apportionment, credits, net operating losses, disclosure, and penalties, and discussion of current California tax litigation - Institute for Professionals in Taxation Income Tax Symposium, November 10, 2009.

California Budget Woes & Tax Changes - Updates on Understatement Penalty, Income & Franchise Taxes, & Certain Non-Income Taxes (Transactional & Property Taxes) – COST Pacific Southwest Regional State Tax Seminar, June 12, 2009.

Pillsbury
Pillsbury Pillsbury Pillsbury