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.

Amicus Brief

Press Release

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

We are pleased to announce that five of our principals will be speaking at the upcoming California Lawyer’s Association 2025 Annual Meeting of the Tax Bar and Tax Policy Conference, November 12-14, 2025 at the Westin San Diego Bayview on the following key topics:

Sandra R. Brown
Immigration and Tax: Expatriation, Denaturalization, and Enforcement

Michel Stein
Don’t Be a Jerk: Civility in Tax Practice

Cory Stigile
Avoiding Conflicts and Other Ethical Issues

Sebastian Voth
Nuts and Bolts Bootcamp

Philipp Behrendt
AI and Tax

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Sandra R. Brown is a Principal of the law firm Hochman Salkin Toscher Perez P.C., where she specializes in criminal tax investigations, grand jury matters, litigation and appeals, as well as representing and advising taxpayers involved in complex and sophisticated civil tax controversies, including sensitive-issue audits and administrative appeals, as well as civil litigation. Prior to joining the firm, 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.

During her 27 years as a trial lawyer, she personally handled over 2,000 tax cases on behalf of the United States. During her tenure with the government, Ms. Brown received the Internal Revenue Service Criminal Investigation Chief’s Award and the IRS’s Mitchell Rogovin National Outstanding Support of the Office of Chief Counsel Award, the highest recognitions awarded by the IRS to non-IRS employees. 

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 matters. Ms. Brown has been recognized as one of California’s top 100 leading women lawyers and most recently, the recipient of USD School of Law’s Richard Carpenter Excellence in Tax Award and honored at the California Lawyers Association Tax Bar and Tax Policy 2024 Toast to Women in Tax.

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

Michel R. Stein 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. 

A sought-after speaker, Mr. Stein frequently lectures at national and regional conferences, including the UCLA Tax Controversy Institute, USC Tax Institute, NYU Tax Controversy Forum and the Florida Tax Institute, as well as programs for the ABA Tax Section and the California Lawyers Association. 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 Stein at stein@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

Philipp Behrendt is an Associate 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.

We are pleased to announce that Sandra R. Brown along with Caroline Ciraolo (Kostelanetz LLP) and Sharyn Fisk (California State Polytechnic University Pomona) will be speaking at the upcoming Hawaii Tax Institute on Clemency [Pardons and Commutations] – Navigating the Rules, Managing Client Expectations and Ethical Considerations seminar at the Sheraton Waikiki, Wednesday, November 5, 2025, 1:30 p.m. – 2:30 p.m. (HST).

The likelihood that a client, facing a criminal investigation or dealing with a prior conviction, raises the issue of “Can you get me a pardon?” has increased ten-fold. This session will provide an understanding of the legal, practical, and ethical issues practitioners should be cognizant of when stepping into the waters in advising about this increasingly “hot topic” of interest to many clients. 

Sandra R. Brown, former Acting United States Attorney of the Office of the U.S. Attorney (CDCA), is a Principal of Hochman Salkin Toscher Perez P.C., where she focuses on criminal tax investigations, grand jury matters, litigation and appeals, as well as representing and advising taxpayers involved in complex and sophisticated civil tax controversies, including sensitive-issue audits and administrative appeals, as well as civil litigation. During her more than 34 years as a trial attorney, she has personally handled over 2,000 tax cases, including bench and jury trials, on behalf of taxpayers and the United States.

Sandra has been recognized by Chambers High Net Worth in Tax and Tax Fraud, LawDragon’s 500 Top International Tax Attorneys, California’s Super Lawyers, California’s top 100 leading women lawyers and is the recipient of USD School of Law’s Richard Carpenter Excellence in Tax Award as well as the IRS Criminal Investigation Chief’s Award and the IRS’s Mitchell Rogovin National Outstanding Support of the Office of Chief Counsel Award.

Sandra obtained her LL.M. in Taxation from the University of Denver and is a fellow of the American College of Tax Counsel.

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We are pleased to announce that four of our principals will be speaking at the upcoming UCLA 41st Tax Controversy Conference on Thursday, October 23, 2025 at the Beverly Hills Hotel on the following key topics:

Robert S. Horwitz
Franchise Tax Board Controversies and the California Office of Tax Appeals

Evan J. Davis
The Future Direction of Criminal Tax Enforcement

Melissa Briggs
Best Practices in Refund Litigation

Sebastian Voth
Valuation in Tax Enforcement- Critical to Our Voluntary Compliance System

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We are all looking forward to the ABA Tax Section 2025 Criminal Tax Fraud and Tax Controversy Conference which will take place on December 11-13, 2025, at the Wynn Las Vegas. The tables are set and the topics ready to roll for what has become one of the most anticipated annual gatherings of criminal and civil tax practitioners and government tax officials. 

We have an all-star lineup of high-level government speakers, Tax Court judges and criminal and civil tax practitioners who will be covering the following topics: 

Low Income Taxpayers: Tax Representation for Student Athletes, Performing Artists, Influencers, and Content Creators: Understanding NIL and Beyond

Nuts and Bolts of Tax Controversy Practice: Trying Your Tax Court Case in An Electronic Courtroom

Criminal Tax Workshop

What Else Can We Do: Tax Controversy Practice in Challenging Times

Civil Enforcement Priorities

Criminal Enforcement Priorities

Valuations: Before the IRS Examination Begins – The Role of Tax Counsel

Exam, Collection, Appeals – Navigating administrative matters with a Reduced IRS Workforce

Sentencing Advocacy: Tips and Strategies for both Post-Trial and Post-Plea Disposition

Helping and Protecting the Non-Profit Community: Nuts and Bolts of Advising and Defending 501(c)(3) Status

Ethical and Other Considerations in Effective Use of AI Programs

Jury Instructions, Expert Witnesses, and Evidentiary Objections

Cybersecurity: Ethical Considerations in Protecting Confidential Tax Information (Cybersecurity, Ethics Credit)

Whistleblowers — Nuts, Bolts and the Pay-Off

Talking Across the Years: Generational Diversity in Tax Practice 

Responding to Challenging Client Requests: Where are the Ethical Lines? 

Non-Traditional Tax Advocacy

Registration, for what will likely be a sellout event again this year, can be found at the following link.

There are also a limited number of rooms available for a great price – but they will go fast, as it’s Vegas Baby! – so reserve now if you are interested. Here is the link. 

If you are interested in sponsoring, please contact Michael Davis at michaeld@linksgroup.ca or by phone at (604) 341-9453 for more information. 

On behalf of my Co-Chairs Kathy Keneally and Sandra Brown and Frank Jackson who were instrumental in putting together the program, we look forward to seeing you in Vegas. 

On Tuesday, October 21, 2025 at 3:15 p.m., Jonathan Kalinski will be moderating a panel at the ABA Virtual 2025 Fall Tax Meeting entitled “Navigating Tax Issues for Expats.”

Co-panelists include Maria Otero (Holland & Knight), and Bryan H. Kelly (Willkie). They will discuss how to avoid or reduce penalties that can arise from failures to file or pay on time, inaccuracies in reporting, problems with required information returns and transfer taxes for gifts by covered expatriates.

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

We are pleased to announce that Jonathan Kalinski has been appointed to the American Bar Association Taxation Section Appointments to the Tax Court Committee.

The committee is responsible for the important task of reviewing the qualifications of individuals who are appointed to the United States Tax Court.

Jonathan Kalinski is a Principal of the law firm of Hochman Salkin Toscher Perez P.C. and specializes in 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. He 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.

Two district court opinions issued days apart, United States v. Sagoo, WL 2689912 (N.D. Tex. September 19, 2025), and HDH Group, Inc. v. United States, 2025 WL 2711877 (W.D. Penn. September 23, 2025), reached opposite results to the question of whether the IRS assessment of penalties without a prior jury trial violates the Seventh Amendment. The basis for the decisions conflict, which is why they are dueling districts.

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

On October 7, 2025 from 12:30 p.m. – 1:30 p.m. (PST), Evan J. Davis along with Professor Jean Reisz (USC Gould School of Law) will be presenting a webinar on Prosecuting Employment Tax Fraud and Alien Harboring Together: HSI and IRS Join Forces through the Beverly Hills Bar Association.

The new administration has made immigration crimes a major focus of law enforcement resources, and the IRS recently announced that it would prioritize tax cases with an immigration crime aspect.

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For more information, please contact Evan J. Davis at davis@taxlitigator.com

We are pleased to announce that Sandra R. Brown has been appointed Vice-Chair of the American Bar Association Civil and Criminal Tax Penalties Committee for 2025-2026. Sandra’s recognition of this position by her peers, speaks to her abilities and contributions of the ABA Taxation Section.

The ABA’s Civil and Criminal Tax Penalties Committee (CCTP) is responsible for assisting members with expanding expertise in practice areas which include all aspects of the criminal enforcement of the tax laws, as well as related criminal provisions of Title 18, such as money laundering, currency transactions, and forfeiture issues.

Sandra R. Brown, former Acting United States Attorney of the Office of the U.S. Attorney (CDCA), is a Principal of Hochman Salkin Toscher Perez P.C., where she focuses on criminal tax investigations, grand jury matters, litigation and appeals, as well as representing and advising taxpayers involved in complex and sophisticated civil tax controversies, including sensitive-issue audits and administrative appeals, as well as civil litigation. During her more than 34 years as a trial attorney, she has personally handled over 2,000 tax cases, including bench and jury trials, on behalf of taxpayers and the United States.

Sandra has been recognized by Chambers High Net Worth in Tax and Tax Fraud, LawDragon’s 500 Top International Tax Attorneys, California’s Super Lawyers, California’s top 100 leading women lawyers and is the recipient of USD School of Law’s Richard Carpenter Excellence in Tax Award as well as the IRS Criminal Investigation Chief’s Award and the IRS’s Mitchell Rogovin National Outstanding Support of the Office of Chief Counsel Award.

Sandra obtained her LL.M. in Taxation from the University of Denver and is a fellow of the American College of Tax Counsel.

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