We are pleased to announce that Sebastian Voth together with Gary L. Howard, CPA, (Managing Partner of Howard Kittle & Company CPAs) co-authored “A Double Dose: Why Two Kovels Are Better Than One,” published in the November 2025 issue of Orange County Lawyer Magazine. The article provides a strong overview of the Kovel doctrine, explains its practical application in preserving privilege during sensitive tax matters, and uses complex, real-world scenarios to illustrate why, in certain cases, engaging two Kovel accountants with distinct and well-defined roles may better preserve privilege and lead to more effective results.
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
TAXLITIGATOR - Tax Controversy (Civil & Criminal) Report 
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