TAXLITIGATOR – Tax Controversy (Civil & Criminal) Report

Hochman Salkin Toscher Perez P.C. is proud to be part of the team representing the American College of Tax Counsel as amicus curiae in Shleifer v. United States, No. 25-12719, an appeal in the United States Court of Appeals Eleventh Circuit that raises important questions about the proper scope and application of the substantial variance doctrine in federal tax refund cases. The brief, co-authored by principals Melissa Briggs and Robert Horwitz, as well as the ACTC press release are available here.

Melissa Briggs is a Principal of the law firm Hochman Salkin Perez P.C. where she represents clients in civil and criminal tax litigation as well as tax investigations. She has over twenty years of litigation experience, including over 16 years combined experience as an Assistant United States Attorney for the Central District of California, Tax Division, and an Appellate Attorney in the United States Department of Justice, Tax Division, Appellate Section.  Ms. Briggs also served as a law clerk to the Honorable Phyllis A. Kravitch on the United States Court of Appeals for the 11th Circuit.

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

Robert S. Horwitz is a Principal of Hochman Salkin Toscher Perez P.C. and 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.

Prior to joining Hochman Salkin Toscher Perez P.C., Mr. Horwitz was with a boutique tax controversy firm in Orange County, where he represented clients in civil and criminal tax cases in the U.S. Courts of Appeal, U.S. district courts, California superior courts, and before the Internal Revenue Service, the California Franchise Tax Board, the Board of Equalization, the Employment Development Department and the Unemployment Insurance Appeals Board.

Mr. Horwitz was previously a trial attorney, US Department of Justice Tax Division and an Assistant United States Attorney, Tax Division, Los Angeles. He was the 2022 recipient of the Joanne M. Garvey Award for lifetime achievement in and outstanding contributions to the field of tax law and the 2021 recipient of the Orange County Bar Association, Tax Chair Recognition award.

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