TAXLITIGATOR – Tax Controversy (Civil & Criminal) Report

We are pleased to announce that Robert S. Horwitz, Cory Stigile and Sebastian Voth will be speaking on Handling a Case Before the California Franchise Tax Board and the Office of Tax Appeals at the upcoming CalCPA webinar being held on Tuesday, October 20, 2026, 9:00 a.m. – 10:30 a.m. (PST).

This webinar will guide tax professionals and advisers on the stages of a California income tax case from preparation for the audit, through protesting an NPA, appealing to the Office of Tax Appeals (OTA), settlement with the FTB, and the trial of a case before the OTA. It will help you learn what you need to know to represent your client effectively with the FTB, what needs to be done to successfully settle a case with FTB’s Settlement Bureau, and representing your client before the OTA, including briefing, discovery and a hearing before a three administrative law judge panel.

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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. 

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.

Sebastian Voth is a Principal at Hochman Salkin Toscher Perez P.C., specializing in tax investigations, litigation and appeals, and complex tax matters. Prior to entering private practice, Mr. Voth served for 15 years at the Internal Revenue Service including most recently as a Special Trial Attorney with the IRS Office of Chief Counsel’s Strategic Litigation Division leading trial teams in all phases of litigation before the Tax Court. During his tenure with the IRS, Mr. Voth served on the leadership team of the nationwide IRS Counsel mentoring program and mentored numerous IRS attorneys. He is the recipient of two Lucite Awards for significant Tax Court opinions and received a 2024 Special Act Award (Strategic Litigation), the 2023 Nationwide Innovator of the Year (LB&I), the 2022 Nationwide Special Trial Attorney of the Year (SB/SE), the 2017 U.S. Department of the Treasury Outstanding Litigator and the 2017 Nationwide Attorney of the Year (SB/SE). Serving as a Special Trial Attorney, Mr. Voth handled some of the IRS’s most significant and complex litigation matters.

For more information, please contact Sebastian Voth at voth@taxlitigator.com.

We are pleased to announce that Steven Toscher and Sebastian Voth will be speaking on Economic Substance Doctrine: Recent Cases and Legal Theories, Section 7701(o), Penalties and More at the upcoming Strafford webinar being held on Thursday, October 15, 2026, 10:00 a.m. (PST).

This webinar will provide an in-depth overview of the economic substance doctrine. Our panel of experts will discuss the doctrine’s history, key judicial developments, litigation best practices, and emerging issues.

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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.

Sebastian Voth is a Principal at Hochman Salkin Toscher Perez P.C., specializing in tax investigations, litigation and appeals, and complex tax matters. Prior to entering private practice, Mr. Voth served for 15 years at the Internal Revenue Service including most recently as a Special Trial Attorney with the IRS Office of Chief Counsel’s Strategic Litigation Division leading trial teams in all phases of litigation before the Tax Court. During his tenure with the IRS, Mr. Voth served on the leadership team of the nationwide IRS Counsel mentoring program and mentored numerous IRS attorneys. He is the recipient of two Lucite Awards for significant Tax Court opinions and received a 2024 Special Act Award (Strategic Litigation), the 2023 Nationwide Innovator of the Year (LB&I), the 2022 Nationwide Special Trial Attorney of the Year (SB/SE), the 2017 U.S. Department of the Treasury Outstanding Litigator and the 2017 Nationwide Attorney of the Year (SB/SE). Serving as a Special Trial Attorney, Mr. Voth handled some of the IRS’s most significant and complex litigation matters.

For more information, please contact Sebastian Voth at voth@taxlitigator.com.

The 2026 UCLA Extension Tax Controversy Conference is just around the corner. We are honored again this year to have representatives from the Taxpayer Advocate Service (TAS) at the conference for a taxpayer problem solving day. See below on how you can sign up to meet with a TAS representative.  

We are also looking forward to an excellent panel discussion on artificial intelligence. AI is permeating every part of our society including the tax profession. While you need to learn how to use AI, – you also need to follow some traditional guardrails to avoid ethical problems. Join our expert panel to discuss best practices to stay on the cutting edge without falling off the cliff.

Our expert panel includes moderator Michelle Levin (Dentons), Judge Emin Toro, (United States Tax Court), Frank Agostino (Kostelanetz LLP), and Jacqueline Bennett (IRS Office of Professional Responsibility).

Appointments to meet with a representative of TAS are required and must be scheduled ahead of time. To book an appointment, please reach out Ms. Skud at 702-868-5189 by October 20, 2026 to reserve your spot in advance of this event.

Looking forward to seeing you at the Conference. Registration will close soon so if you have not registered, click below.

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Millions of Americans fall behind on filing or reporting every year — not because they intend to break the law, but because the tax system can be difficult to navigate. Some become overwhelmed, embarrassed, and uncertain about where to begin. Falling behind is usually fixable. Remaining out of compliance, however, can make the financial and legal consequences substantially worse.

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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 9th 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.

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

The 2026 UCLA Extension Tax Controversy Conference is almost here, and you won’t want to miss it. Register now through the link below.

Hear valuable insights from our distinguished keynote speakers, Emin Toro, Judge, United States Tax Court and Jarod Koopman, Chief, IRS Criminal Investigation.

We’re looking forward to another excellent program, including a panel on “How to Effectively Handle a Payroll Tax Collection Matter, Including the Exposure of Responsible Persons for Liability under IRC Sections 6672 and 7202.” We have an outstanding panel of specialists, including moderator Michael Dallo (Dallo Law Group), Kari Balboa, (Territory Manager, IRS), Pam Grewal (Andersen) Darren Guillot (Alliant Group), and Lorraine Yu (Deputy Area Counsel, IRS Office of Chier Counsel).

This year’s conference will also feature Taxpayer Advocate Service Problem Solving Day, who will be available to assist taxpayers with unresolved IRS tax problems. Appointments are required and must be scheduled ahead of time. To book an appointment, please reach out Ms. Skud at 702-868-5189 by October 20, 2026 to reserve your spot in advance of this event.

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We are pleased to announce that Melissa Briggs along with Michele F.L. Weiss (Holtz Slavett Drabkin & Warner) will be moderating at the upcoming California Lawyers Association webinar, Meet the New Tax Court Judges being held on Tuesday, October 13, 2026, 12:00 p.m. – 1:00 p.m. (PST).

Recently appointed Tax Court Judges will provide practitioners with information about their background, discuss best practices in the Tax Court, and discuss recent trends in Tax Court litigation.

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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-four 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.

For more than forty years, Bob Jones University v. United States has stood for the proposition that qualification under § 501(c)(3) requires more than satisfying the literal categories in the statute. In Bob Jones Univ. v. United States, 461 U.S. 574, 585–96 (1983), the Court held that an educational institution that engages in racial discrimination is not a “charity” entitled to tax exempt status under Internal Revenue Code § 501(c)(3) since racial discrimination in education violates a “fundamental public policy.” On September 4, 2026, Treasury and the IRS proposed regulations that would deny § 501(c)(3) status to a private school that uses race, color, or national or ethnic origin in administering virtually any school policy or program. The proposal expressly reaches race-conscious measures adopted for remedial or diversity purposes. Racial Nondiscrimination in Private Schools, 91 Fed. Reg. 56,811 (Sept. 4, 2026) (proposed rule) (REG-119986-25).

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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.

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 BBA Partnership audit and litigation provisions were enacted in 2015 and became effective for tax years beginning on or after January 1, 2018. Internal Revenue Code (“IRC”) §6321(a) requires the IRS mail three notices to the partnership and the partnership representative:

1. Notice of the initiation of partnership proceedings, which advises the partnership and the partnership representative of the initiation of administrative proceedings at the partnership level of any partnership-related item;

2. Notice of proposed partnership adjustments (“NOPPA”) resulting from the proceedings, which sets out the proposed adjustments, any imputed underpayment the partnership will owe and gives the partnership an opportunity to make a modification request; and

3. Notice of final partnership adjustment (“FPA”), which sets out the final adjustments and any imputed underpayment and provides the partnership with the opportunity to petition the Tax Court, the Court of Federal Claims or a district court and to make any push-out election.

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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. 

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

We are pleased to announce that Philipp Behrendt will be speaking on From Pig Butchering to the Tax Return: Deducting Crypto Scam Losses at the upcoming Beverly Hills Bar Association live webinar being held on Tuesday, October 6, 2026, 12:30 p.m. (PST).

A practical look at the tax treatment of losses from pig-butchering schemes, fraudulent crypto platforms, rug pulls, hacks, and other scams, including when those losses may be deductible and the substantiation required.

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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 Sandra R. Brown, Melissa Briggs, Sebastian Voth and Philipp Behrendt will be speaking at the ABA Tax Section Virtual 2026 Fall Tax Meeting being held on October 5-9, 2026 on the following topics:

Sandra R. Brown
The Business of Being a Tax Lawyer From Building Business to Building a Career

Melissa Briggs
Tax Collection, Bankruptcy & Workouts

You’ve Been Served Parts I and II: Current Developments in Civil Tax Collection Suits

Sebastian Voth
When Substance Matters – Economic Substance and Penalty Risk in Tax Controversy Practice

Philipp Behrendt
Hot Topics for Closely Held Businesses

This conference connects leading tax attorneys, practitioners, and government officials to review updates in federal, state, and local tax policies, employee benefits, tax controversy, and artificial intelligence in legal practice.

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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 9th 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.

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-four 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.

Sebastian Voth is a Principal at Hochman Salkin Toscher Perez P.C., specializing in tax investigations, litigation and appeals, and complex tax matters. Prior to entering private practice, Mr. Voth served for 15 years at the Internal Revenue Service including most recently as a Special Trial Attorney with the IRS Office of Chief Counsel’s Strategic Litigation Division leading trial teams in all phases of litigation before the Tax Court. During his tenure with the IRS, Mr. Voth served on the leadership team of the nationwide IRS Counsel mentoring program and mentored numerous IRS attorneys. He is the recipient of two Lucite Awards for significant Tax Court opinions and received a 2024 Special Act Award (Strategic Litigation), the 2023 Nationwide Innovator of the Year (LB&I), the 2022 Nationwide Special Trial Attorney of the Year (SB/SE), the 2017 U.S. Department of the Treasury Outstanding Litigator and the 2017 Nationwide Attorney of the Year (SB/SE). Serving as a Special Trial Attorney, Mr. Voth handled some of the IRS’s most significant and complex litigation matters.

For more information, please contact Sebastian Voth at voth@taxlitigator.com.

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, a Liaison.

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