TAXLITIGATOR – Tax Controversy (Civil & Criminal) Report

We are pleased to announce that Steven Toscher, Robert S. Horwitz, and Cory Stigile will be speaking at the upcoming Barbri webinar on CDTFA Sales and Use Tax Examinations: High-Risk S&U Tax Issues, California S&U Tax Audits, Preparing for CDTFA Scrutiny on Tuesday, June 9, 2026, 10:00 a.m. – 11:50 a.m. (PST).

This webinar will provide businesses and their tax advisers with a practical framework for preparing clients for California Department of Tax and Fee Administration (CDTFA) examinations and defending positions taken on California sales and use (S&U) tax returns. Our panel of knowledgeable tax attorneys will outline current areas of focus and recent legislative and administrative developments in California related to S&U tax.

We are also pleased to announce that we will be able to offer a limited number of complimentary registrations for this program on a first come first serve basis. If you are interested in attending, please contact Sharon Tanaka at sht@taxlitigator.com.

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Steven Toscher is the Managing Principal of the law firm, and specializes in civil and criminal tax controversy and litigation. Mr. Toscher is a Certified Tax Specialist in Taxation, the State Bar of California Board of Legal Specialization, a Fellow of the American College of Tax Counsel and has received an “AV” rating from Martindale Hubbell. Mr. Toscher serves as Co-Chair of the UCLA Tax Controversy Institute and Co-Chair of the ABA Criminal Tax Fraud and Tax Controversy Conference. Mr. Toscher is a frequent lecturer and author on tax controversy and litigation topics and is a co-author of the BNA Portfolio, Tax Crimes. Mr. Toscher was the 2018 recipient of the Joanne M. Garvey Award, given annually to recognize lifetime achievement and outstanding contributions to the field of tax law by a senior member of the California tax bar. Mr. Toscher is also the recipient the USD School of Law Richard Carpenter Excellence in Tax Award. In 2024 Mr. Toscher was the recipient of the prestigious Jules Ritholz Memorial Merit Award presented by the Civil and Criminal Tax Penalties Committee of the Taxation Section of the American Bar Association, recognizing tax lawyers who have demonstrated outstanding dedication, achievement and integrity in the field of civil and criminal tax controversies.

For more information, please contact Steven Toscher at toscher@taxlitigator.com.

Robert Horwitz a Principal of Hochman Salkin Toscher Perez P.C. has over 40 years of experience as a tax attorney specializing in the representation of clients in civil and criminal tax cases, including civil audits and appeals, tax collection matters, criminal investigations, administrative hearings and in civil and criminal trials and appeals in federal and state courts. He has served as a member of the Executive Committee of the Taxation Section of the State Bar of California and was Chair of the Taxation Section for 2015-2016 year. He was previously Chair of the Tax Procedure and Litigation Committee of the State Bar Taxation Section. He is the 2022 recipient of the California Lawyers Association Joanne M. Garvey Award for lifetime achievement and outstanding contributions to the field of tax law.

For more information, please contact Robert Horwitz at horwitz@taxlitigator.com

Cory Stigile is a Principal at Hochman Salkin Toscher Perez P.C., who specializes in tax controversies as well as business and international tax. His representation includes federal and state tax controversy matters, including sensitive tax-related examinations and investigations for individuals, partnerships, limited liability companies, and corporations. His practice also includes complex civil tax examinations, administrative appeals and tax collection proceedings (where he is widely respected for achieving meaningful resolutions of difficult tax collection issues). He has litigated cases in the U.S. Tax Court, the U.S. District Court, the Court of Federal Claims and the 9th Circuit Court of Appeals.

Mr. Stigile is a Certified Specialist, Taxation Law, The State Bar of California, Board of Legal Specialization.

Mr. Stigile is also a CPA licensed in California. He is an active volunteer with CalCPA and the AICPA, and is the President of PADI Foundation. 

For more information, please contact Cory Stigile at stigile@taxlitigator.com.

The California Office of Tax Appeals (OTA) recently published two precedential sales tax pending decisions that, in practical terms, answered questions regarding personal liability, penalties, and interest abatements for unpaid sales tax. Part I focuses on the Appeal of Sundown Entertainment Group, Inc., 2026-OTA-225P. Here, the OTA sustained a large sales tax determination after the normal three-year statute of limitations had expired, holding that the CDTFA established fraud, properly imposed the 40 percent penalty for knowingly failing to remit collected sales tax reimbursement, and did not abuse its discretion in denying further interest abatement.

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Philipp Behrendt is a Principal at Hochman Salkin Toscher Perez P.C., licensed in California as well as in Germany and assists in advising clients in civil and criminal tax controversies as well as international money laundering investigations stemming from tax avoidance structures. He also focuses on the technical aspects involved in advising voluntary disclosures in connection with DeFis, NFTs, and other crypto assets. Philipp is a Liaison to the Young Lawyer Committee for the ABA Tax Section’s Civil and Criminal Tax Penalties Committee and served on the Beverly Hills Bar Association’s Barristers Board of Governors from 2022 to 2023. Philipp is the Chair of the Beverly Hills Bar Association’s Tax Section and the Blockchain and Web3 Law Section.

For more information, please contact Philipp Behrendt at behrendt@taxlitigator.com

We are pleased to announce that Melissa Briggs along with Lisa Nelson (Taylor Nelson Amitrano, LLP) will be speaking at the upcoming Annual Meeting & Education Conference, at Holiday Inn, Missoula, Montana, June 26, 2026 from 9:45 a.m. – 11:00 a.m. (MT) on Best Practices for Securing IRS Refunds.

Melissa and Lisa will discuss IRS Claims for refund and focus on timelines to ensure one’s capability to file suit. They will discuss:

Administrative Section

• The basics of administrative claims for refund;

• The basic timing rules on when you can bring a lawsuit;

• Detailed review of statutory and regulatory provisions;

• Hypotheticals of calculations;

• Timing limitations if a refund is approved but not paid to the taxpayer;

• How to extend the time for administrative consideration via form 907;

•  Timing limitations if “nothing happens” to a refund claim; and

•   Current challenges with IRS staffing issues.

Litigation Section

• Choice of Forum: District Court, Court of Federal Claims, Bankruptcy Court;

•  The Complaint: Rules, Tips, Samples;

•  Discovery: Rules, Scope, Practice Tips;

•  Dispositive Motions;

•  Settlement: Detailed explanation of process and authority, tips; and

•  Trial.

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Melissa Briggs is a principal of Hochman Salkin Toscher Perez P.C. where she represents clients in civil and criminal tax controversies. Ms. Briggs has over twenty-three years of litigation experience in private, nonprofit, and government practice. Ms. Briggs spent over nine years as an appellate attorney for the U.S. Department of Justice, Tax Division, Appellate Section. She served almost seven years as an Assistant United States Attorney with the United States Attorney’s Office for the Central District of California’s Tax Division. She began her legal career as a law clerk to the Hon. Phyllis A. Kravitch on the United States Court of Appeals for the Eleventh Circuit. 

Ms. Briggs is a fellow of the American College of Tax Counsel; American Bar Association, Tax Section Loretta Collins Argrett Fellowship Mentor; vice-chair of the California Lawyer’s Association Tax Section, Tax Practice and Procedure Committee, and active member of the Women Lawyers Association of Los Angeles.   

For more information, please contact Melissa Briggs at briggs@taxlitigator.com.

On April 6, 2026, the FBI released its 2025 Internet Crime Report, which states that in 2025 the Internet Crime Complaint Center received 1,088,597 complaints of cyber-enabled crimes that cost Americans almost $21 billion. The largest number of complaints involved cryptocurrency, where there were 181,565 complaints involving more than $11 billion in losses.

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Philipp Behrendt is a Principal at Hochman Salkin Toscher Perez P.C., licensed in California as well as in Germany and assists in advising clients in civil and criminal tax controversies as well as international money laundering investigations stemming from tax avoidance structures. He also focuses on the technical aspects involved in advising voluntary disclosures in connection with DeFis, NFTs, and other crypto assets. Philipp is a Liaison to the Young Lawyer Committee for the ABA Tax Section’s Civil and Criminal Tax Penalties Committee and served on the Beverly Hills Bar Association’s Barristers Board of Governors from 2022 to 2023. Philipp is the Chair of the Beverly Hills Bar Association’s Tax Section and the Blockchain and Web3 Law Section.

For more information, please contact Philipp Behrendt at behrendt@taxlitigator.com

The Department of Justice rescheduled state licensed medical cannabis from Schedule I to Schedule III. The order also established a registration system. This change raises many questions, including tax and especially the application of IRC sec. 280E. Principal Jonathan Kalinski collaborated with former AUSA and current Professor Julie Werner-Simon on a featured article in the Cannabis Business Times that covers what cannabis businesses and practitioners need to know.

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Jonathan Kalinski is a Principal of the law firm of Hochman Salkin Toscher Perez P.C. whose practice focuses on litigating both civil and criminal tax controversies as well as sensitive tax matters including disclosures of previously undeclared interests in foreign financial accounts and assets and provides tax advice to taxpayers and their advisors throughout the world. Jonathan also handles all California tax controversies including FTB, EDD, and CDTFA.

Mr. Kalinski handles both Federal and state tax matters involving individuals, corporations, partnerships, limited liability companies, and trusts and estates. Mr. Kalinski is a California Lawyers Association Taxation Section Executive Committee Member and an ABA Loretta Collins Argrett Fellowship Mentor. 

For more information, please contact Jonathan Kalinski at kalinski@taxlitigator.com

A California nonresident is taxable by California on income earned from sources in California. Where two or more commonly owned companies carry on a trade or business within and outside of California, the net income is allocated and apportioned between California and other states under the Uniform Division of Income for Tax Purposes Act (“UDITPA”). In Appeal of Bindley, 2022-OTA-179P, the California Office of Tax Appeals (“OTA”) held that an Arizona screenwriter who wrote screenplays for two California LLCs operated a unitary business and thus could be taxed under the unitary business regulations. The OTA has applied Bindley to other cases to hold nonresidents taxable in California. See, Appeal of Bass, 2022-OTA-145; Appeal of Daker, 2020-OTA-096.  On May 1, 2026, the California Court of Appeal in Garcia-Rojas v. Franchise Tax Board, __ Cal.App.5^th ___ (Case No. A172054) smacked down the holding of Bindley.

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Robert S. Horwitz is a Principal at Hochman Salkin Toscher Perez P.C., former Chair of the Taxation Section, California Lawyers’ Association, a Fellow of the American College of Tax Counsel, a former Assistant United States Attorney and a former Trial Attorney, United States Department of Justice Tax Division. He represents clients throughout the United States and elsewhere involving federal and state administrative civil tax disputes and tax litigation as well as defending clients in criminal tax investigations and prosecutions. In 2022 the Tax Section of the California Lawyers Association awarded him the Joanne M. Garvey Award for lifetime achievement in and contributions to the field of tax law. Additional information is available at http://www.taxlitigator.com

For more information, please contact Robert S. Horwitz at horwitz@taxlitigator.com

We are pleased to announce that two of our Principals will be speaking at the upcoming ABA Tax Section 2026 May Tax Meeting, May 7-9, 2026, at the Marriott Marquis Washington, D.C., on the following key topics:

On the Front Lines: Criminal Tax Enforcement Priorities, Investigations, and Prosecutions: May 9^th at 9:30 a.m (EST)

Sandra R. Brown, along with Ben Tompkins, Nardiello, Turanchik, Tompkins LLP, Justin Campbell, IRS CI, Senior Executive for Strategy and Innovation, and former acting Deputy Chief, IRS CI, Jay Nanavati, Kostelanetz LLP, and Anshuman Vaidya, Hinshaw & Culbertson LLP, will examine the current state of federal criminal tax enforcement. Panelists will address the latest priorities and strategic direction of the IRS Criminal Investigation Division, including shifts in investigative focus and resource allocation under new leadership. The discussion will cover IRS criminal tax priorities, significant recent tax prosecutions and their practice implications, coordination between IRS Criminal Investigation and the Criminal Tax Section attorneys who are now under newly created Department of Justice National Fraud Enforcement Division, and the evolving landscape of cryptocurrency and digital asset-related criminal tax enforcement. Panelists will also discuss practical defense strategies for practitioners representing clients facing criminal tax exposure in this environment.

Due Process at 250: Penalties, Parallel Proceedings, and Constitutional Limits – Part I: May 8^th at 4:35 pm (EST)

Melissa Briggs, along with Julie Ciamporcero Avetta, The Tax Law Center at NYU Law, John Colvin, Colvin + Hallett, Lauren Darwit, Moore Tax Law Group; Carolyn A. Schenck, Caplin & Drysdale, and Michael A. Villa, Jr., Meadows, Collier, Reed, Cousins, Crouch & Ungerman, LLP, will provide a lively discussion regarding how constitutional arguments are playing an increasingly prominent role in tax litigation. As America marks its 250th birthday, this timely session will explore how Fifth Amendment and due process claims are raised and addressed in parallel civil and criminal matters, summons enforcement disputes, and other pre-assessment and trial-stage proceedings. Panelists will examine how courts evaluate requests for stays in the face of parallel investigations, the consequences of asserting the Fifth Amendment in civil tax cases, and the jurisdictional and evidentiary issues raised by constitutional defenses, with particular focus on how the Tax Court and district courts manage these issues, allocate burdens, and ensure procedural fairness.

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Sandra R. Brown is a Principal of Hochman Salkin Toscher Perez P.C., where her practice focuses on criminal tax investigations, grand jury matters, litigation, and sentencing matters as well as representing and advising taxpayers involved in complex and sophisticated civil tax controversies, including sensitive-issue audits and administrative appeals and litigation. Ms. Brown’s extensive experience and successes have included many notable cases including two U.S. Supreme Court decisions, numerous 9^th Circuit rulings and numerous favorable administrative resolutions for taxpayers involved in IRS investigations and audits.

Prior to joining the firm in 2018, Ms. Brown served as the Acting United States Attorney, First Assistant United States Attorney, and Chief of the Tax Division in the Office of the U.S. Attorney, Central District of California; where, with 27 years as a trial lawyer, she personally litigated over 2,000 tax cases on behalf of the United States.

Ms. Brown obtained her LL.M. in Taxation from the University of Denver, is a fellow of the American College of Tax Counsel, Vice-Chair of the ABA’s Section of Taxation’s Criminal and Civil Tax Penalties Committee, Co-Chair of the UCLA Tax Controversy Institute, Co-Chair of the ABA Criminal Tax Fraud and Tax Controversy Conference, an ABA Loretta Collins Argrett Fellowship Mentor, and is a frequent lecturer and author on tax controversy topics, including international compliance and criminal tax matters. Ms. Brown has been recognized as one of California’s top 100 leading women lawyers, the recipient of USD School of Law’s Richard Carpenter Excellence in Tax Award, Chambers High Net Worth in Tax and Tax Fraud, and an honoree of the inaugural Lawdragon 500 Leading Global Tax Lawyers.

For more information, please contact Sandra R. Brown at brown@taxlitigator.com

Melissa Briggs is a principal of Hochman Salkin Toscher Perez P.C. where she represents clients in civil and criminal tax controversies. Ms. Briggs has over twenty-three years of litigation experience in private, nonprofit, and government practice. Ms. Briggs spent over nine years as an appellate attorney for the U.S. Department of Justice, Tax Division, Appellate Section. She served almost seven years as an Assistant United States Attorney with the United States Attorney’s Office for the Central District of California’s Tax Division. She began her legal career as a law clerk to the Hon. Phyllis A. Kravitch on the United States Court of Appeals for the Eleventh Circuit. 

Ms. Briggs is a fellow of the American College of Tax Counsel; American Bar Association, Tax Section Loretta Collins Argrett Fellowship Mentor; vice-chair of the California Lawyer’s Association Tax Section, Tax Practice and Procedure Committee, and active member of the Women Lawyers Association of Los Angeles.   

For more information, please contact Melissa Briggs at briggs@taxlitigator.com.

We are pleased to announce that Dennis Perez, Michel R. Stein, and Robert S. Horwitz will be speaking at the upcoming Barbri webinar on Navigating Federal and State Tax Residency Issues: IRS Examination Guidance, State Regulations, and Remote Workers on Thursday, April 30, 2026, 10:00 a.m. – 11:30 a.m. (PST).

This webinar will guide tax professionals and advisers on the latest IRS residency examination guidance and California residency issues. The panel will discuss federal and state tax residency rules, California residency issues, income allocation issues in the residency context, managing residency audits, and best practices for advising clients who are considering leaving California. California state tax residency rules, and an increase in residency audits and enforcement, require tax professionals to know state residency and income allocation issues, so they can properly advise their clients when these issues arise.

This CLE/CPE webinar will provide tax professionals guidance on key planning considerations for taxpayers. The panel will discuss the importance of both citizenship and residence in determining tax liabilities of individuals, challenges for remote workers, allocating income between jurisdictions, dual residency issues, principal items targeted by regulatory authorities, and other key items.

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Dennis Perez has extensive experience in the representation of clients in civil and criminal tax litigation and in tax disputes and controversies before the Internal Revenue Service and all the California taxing agencies. Mr. Perez was formerly a senior trial attorney with District Counsel, Internal Revenue Service, in Los Angeles, California. Mr. Perez is a Certified Tax Specialist, California State Bar Board of Certification and is also a Fellow of the American College of Tax Counsel. He frequently lectures on advanced civil and criminal tax topics at seminars and before national, state and local bar associations and accountancy groups.

He is a co-author of the BNA Portfolio, Tax Crimes, has served as the Chair of the Los Angeles Lawyer Magazine Editorial Board and is the first recipient of the Los Angeles Lawyer Sam Lipsman Service Award for outstanding service to the Los Angeles Lawyer Magazine. Mr. Perez was the 2025 recipient of the Joanne M. Garvey Award, given annually to recognize lifetime achievement and outstanding contributions to the field of tax law by a senior member of the California tax bar. He is past Chair of the Tax Procedure and Litigation Committees of the Taxation Sections of the State Bar of California and the Los Angeles County Bar Association. Mr. Perez is past President of the Alumni Board for the UCLA School of Law and has served as an Adjunct Professor, Golden Gate University, Graduate School of Taxation.

For more information, please contact Dennis Perez at perez@taxlitigator.com

Michel R. Stein, a principal of Hochman Salkin Toscher Perez P.C., is a nationally recognized tax attorney with nearly 30 years of experience in tax controversy and planning for individuals and business entities. He is widely respected for his ability to resolve complex and sensitive tax controversies before the Internal Revenue Service and the California Franchise Tax Board, including matters involving significant civil and criminal exposure, and is a trusted resource to clients and advisors navigating the most challenging areas of federal and state tax law. His commentary and insights have been featured in leading tax publications, webinars, and media outlets addressing emerging issues in tax enforcement and policy.

Mr. Stein has represented hundreds of clients in civil tax examinations, administrative appeals, and litigation before the U.S. Tax Court, U.S. District Courts, California Superior Court, and the U.S. Courts of Appeals. He routinely advises and defends clients in matters involving California Residency, Digital Assets and Cryptocurrency Investigations, High-Net-Worth Taxpayer Compliance and Examination, Domestic and International Tax Compliance, Voluntary Disclosures and Streamlined Filings, Challenges to Listed and Reportable Transactions, Partnership Tax and Audit Rules, Employment Tax and Worker Classification Issues, as well as tax controversies arising from Complex Real Estate and Business Transactions.  He began his legal career as an Attorney Advisor to Special Trial Judge Larry Nameroff of the U.S. Tax Court and is a Certified Specialist in Taxation Law by the State Bar of California.

For more information, please contact Michel R. Stein at stein@taxlitigator.com

Robert Horwitz a Principal of Hochman Salkin Toscher Perez P.C. has over 40 years of experience as a tax attorney specializing in the representation of clients in civil and criminal tax cases, including civil audits and appeals, tax collection matters, criminal investigations, administrative hearings and in civil and criminal trials and appeals in federal and state courts. He has served as a member of the Executive Committee of the Taxation Section of the State Bar of California and was Chair of the Taxation Section for 2015-2016 year. He was previously Chair of the Tax Procedure and Litigation Committee of the State Bar Taxation Section. He is the 2022 recipient of the California Lawyers Association Joanne M. Garvey Award for lifetime achievement and outstanding contributions to the field of tax law.

For more information, please contact Robert Horwitz at horwitz@taxlitigator.com

We are pleased to announce that Michel R. Stein, Robert S. Horwitz and Jonathan Kalinski will be speaking at the upcoming CalCPA webinar on Effectively Managing State Income Tax Examinations, Protests and Appeals Before the FTB on Tuesday, April 21, 2026, 9:00 a.m. – 10:30 p.m. (PST).

Successfully navigating a California income tax controversy requires more than technical knowledge—it demands strategic judgment at every step, from audit through appeal and, where necessary, trial. Understanding how and when to develop the record, engage with the Franchise Tax Board (FTB), and position a case for settlement or litigation can significantly impact the outcome.

This webinar will guide tax professionals and advisers through the key stages of a California income tax case, including audit preparation, protests of Notices of Proposed Assessment (NPAs), appeals to the Office of Tax Appeals (OTA), settlement with the FTB, and trial before the OTA and Superior Court. Participants will learn how to represent clients effectively before the FTB, what is required to pursue a successful resolution through the FTB Settlement Bureau, and how to handle OTA proceedings, including briefing, discovery, and hearings before a three-judge administrative law panel.

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Michel R. Stein, a principal of Hochman Salkin Toscher Perez P.C., is a nationally recognized tax attorney with nearly 30 years of experience in tax controversy and planning for individuals and business entities. He is widely respected for his ability to resolve complex and sensitive tax controversies before the Internal Revenue Service and the California Franchise Tax Board, including matters involving significant civil and criminal exposure, and is a trusted resource to clients and advisors navigating the most challenging areas of federal and state tax law. His commentary and insights have been featured in leading tax publications, webinars, and media outlets addressing emerging issues in tax enforcement and policy.

Mr. Stein has represented hundreds of clients in civil tax examinations, administrative appeals, and litigation before the U.S. Tax Court, U.S. District Courts, California Superior Court, and the U.S. Courts of Appeals. He routinely advises and defends clients in matters involving California Residency, Digital Assets and Cryptocurrency Investigations, High-Net-Worth Taxpayer Compliance and Examination, Domestic and International Tax Compliance, Voluntary Disclosures and Streamlined Filings, Challenges to Listed and Reportable Transactions, Partnership Tax and Audit Rules, Employment Tax and Worker Classification Issues, as well as tax controversies arising from Complex Real Estate and Business Transactions.  He began his legal career as an Attorney Advisor to Special Trial Judge Larry Nameroff of the U.S. Tax Court and is a Certified Specialist in Taxation Law by the State Bar of California.

For more information, please contact Michel R. Stein at stein@taxlitigator.com

Robert Horwitz a Principal of Hochman Salkin Toscher Perez P.C. has over 40 years of experience as a tax attorney specializing in the representation of clients in civil and criminal tax cases, including civil audits and appeals, tax collection matters, criminal investigations, administrative hearings and in civil and criminal trials and appeals in federal and state courts. He has served as a member of the Executive Committee of the Taxation Section of the State Bar of California and was Chair of the Taxation Section for 2015-2016 year. He was previously Chair of the Tax Procedure and Litigation Committee of the State Bar Taxation Section. He is the 2022 recipient of the California Lawyers Association Joanne M. Garvey Award for lifetime achievement and outstanding contributions to the field of tax law.

For more information, please contact Robert Horwitz at horwitz@taxlitigator.com

Jonathan Kalinski is a Principal of the law firm of Hochman Salkin Toscher Perez P.C. whose practice focuses on litigating both civil and criminal tax controversies as well as sensitive tax matters including disclosures of previously undeclared interests in foreign financial accounts and assets and provides tax advice to taxpayers and their advisors throughout the world. Jonathan also handles all California tax controversies including FTB, EDD, and CDTFA.

Mr. Kalinski handles both Federal and state tax matters involving individuals, corporations, partnerships, limited liability companies, and trusts and estates. Mr. Kalinski is a California Lawyers Association Taxation Section Executive Committee Member and an ABA Loretta Collins Argrett Fellowship Mentor. 

For more information, please contact Jonathan Kalinski at kalinski@taxlitigator.com

Internal Revenue Code (“IRC”) sec. 1033 allows a taxpayer to elect to defer gain from an involuntary conversion of property if the taxpayer “purchases other property similar to or related in service or use to the property so converted, or purchases stock in the acquisition of control of a corporation owning such property.” In a recently issued precedential decision, Appeal of Mitchell, 2026-OTA-196P, the California Office of Tax Appeals (“OTA”) held that a taxpayer was entitled to nonrecognition of gain under sec. 1033 from the sale of property adjacent to the converted property. Let’s first look at the facts and then the OTA’s analysis that led to its holding in favor of the taxpayers.

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Robert S. Horwitz is a Principal at Hochman Salkin Toscher Perez P.C., former Chair of the Taxation Section, California Lawyers’ Association, a Fellow of the American College of Tax Counsel, a former Assistant United States Attorney and a former Trial Attorney, United States Department of Justice Tax Division. He represents clients throughout the United States and elsewhere involving federal and state administrative civil tax disputes and tax litigation as well as defending clients in criminal tax investigations and prosecutions. In 2022 the Tax Section of the California Lawyers Association awarded him the Joanne M. Garvey Award for lifetime achievement in and contributions to the field of tax law. Additional information is available at http://www.taxlitigator.com

For more information, please contact Robert S. Horwitz at horwitz@taxlitigator.com