Experience – Tax

Civil Matters

    • Represented the estate of a winery owner in the U.S. Tax Court, prevailing against the IRS in a valuation case
    • Represented taxpayers in securing a multimillion-dollar refund of interest from the IRS based on IRS delays
    • Defeated an IRS jeopardy assessment and levy against an individual
    • Represented a construction company in defeating California Employment Development Department claims of fraud and substantial tax assessments
    • Obtained a sizable reduction of transfer pricing tax assessments and entered into a favorable settlement agreement regarding payment of remaining liabilities
    • Represented an individual in a sexual harassment claim in negotiating the language of the settlement agreement regarding tax effects of payment of damages
    • Represented a foreign national before the Nevada Gaming Commission
    • Obtained a full refund of failure to pay and file penalties based on reasonable cause (the incapacity of the taxpayer)
    • Prosecuted numerous collection due process matters to favorable results
    • Defended numerous taxpayers against IRS- and Franchise Tax Board (FTB)-threatened imposition of responsible officer 100% penalties for the nonpayment of employment taxes, resulting in no assessments made
    • Successfully represented innocent spouses against IRS- and FTB-proposed assessments and collection
    • Represented individuals in audits of purported tax shelters, obtaining reductions in proposed assessments and elimination or significant reductions of penalties
    • Represented domestic partners in an allocation of self-employment tax dispute with the IRS; based on the argument that the Defense of Marriage Act did not mandate treating domestic partners differently in application of the Internal Revenue Code, the IRS conceded in full, which concession will affect thousands of taxpayers in community property states
    • Successfully represented an individual in an audit of a purported tax shelter, resulting in no change
    • Negotiated a substantial settlement with the IRS on behalf of a food company related to overpayment of interest
    • Represented a large family trust in a multimillion-dollar dispute with the California Franchise Tax Board regarding whether the trust was subject to taxation by California; the FTB conceded the case
    • Assisted numerous taxpayers with offshore accounts in participating in IRS Offshore Voluntary Disclosure Initiatives
    • Negotiated millions of dollars in reductions to IRS and FTB assessments of both taxes and penalties for both individual and corporate clients
    • Negotiated numerous installment agreements with the IRS and FTB for both individual and corporate clients
    • Represented numerous taxpayers in audits and disputes with the IRS and FTB and received favorable audit results and secured lien and levy releases
    • Represented numerous individuals in securing offers in compromise with the IRS, resulting in substantial reduction of tax penalties and interest

Criminal Matters

  • Successfully challenged an IRS summons in a criminal investigation on Fifth Amendment grounds
  • Negotiated a non-prosecution agreement with the SEC regarding back-dated stock options, resulting in no taxes due on the gains received upon sale
  • Represented a taxpayer estate and trustee in a criminal investigation of purportedly forged grant deeds and demonstrated to the IRS that neither the estate nor the trustee was involved in the forgery, resulting in cessation of criminal investigation and prosecution and the entry of a guilty plea by the forger
  • Secured non-prison sentences in numerous IRS criminal cases
  • Secured return of funds deemed forfeited by the IRS pursuant to a criminal warrant and cessation of criminal investigation of a car dealership for purported structuring and money laundering
  • Persuaded the IRS and Department of Justice to terminate numerous criminal investigations
  • Negotiated a non-prosecution agreement on behalf of a food market in a case involving alleged food stamp fraud
  • Negotiated a deferred prosecution agreement in an alleged multimillion-dollar wire fraud case

Areas of Experience