TAXLITIGATOR – Tax Controversy (Civil & Criminal) Report

We’re pleased to announce that Robert S. Horwitz and Philipp Behrendt along with Steven Jager (Fineman West & Company) will be teaching a free live online course on Employee Retention Credit – Enforcement Penalties and Examination Strategies offered by the UCLA Extension Tax Controversy Institute on September 30, 2025 from 12:00 p.m. – 1:30 p.m. (PST).

This timely course explores the latest enforcement measures surrounding the Employee Retention Credit (ERTC) under the newly enacted One Big Beautiful Bill. Designed for tax professionals and advisors, the session will provide practical guidance on handling IRS examinations, understanding promoter penalties, and managing refund claims in light of new statutory limitations. Participants will gain insights into how recent legislative changes impact ERTC eligibility, documentation, and risk exposure.

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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

Philipp Behrendt is an Associate of 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.

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

We are pleased to announce that the Taxation Section of the California Lawyers Association will be presenting Dennis Perez with the prestigious Joanne M. Garvey Award for his lifetime achievement and contributions in taxation.

For over thirty-eight (38) years Dennis has been representing clients in civil and criminal tax litigation and tax disputes and controversies before the Internal Revenue Service and all the California taxing agencies. Dennis was formerly a senior trial attorney with District Counsel, Internal Revenue Service, in Los Angeles, California. He 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. 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. Dennis 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.

Prior recipients of this prestigious award include current and former members of Hochman Salkin Toscher Perez P.C., Bruce Hochman, Avram Salkin, Robert S. Horwitz, former I.R.S. Commissioner Charles P. Rettig and Steven Toscher.

Congratulations Dennis. Well deserved.

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Dear Colleagues-

We are now just over a month away from the 2025 UCLA Extension Tax Controversy Institute, which will be held on October 23, 2025, at the historic landmark Beverly Hills Hotel. Continuing the tradition of over 40 years, this year’s 41st Tax Institute is a can’t miss event for tax professionals both locally and nationwide providing a unique opportunity for both networking and hearing from expert-led panels on important tax controversy issues.

We are pleased to welcome the following special guest speakers from the Tax Court and the IRS.

Patrick J. Urda, Chief Judge
United States Tax Court

Guy Ficco
Chief Criminal Investigation Division
Internal Revenue Service

Key Topics this year will include –

Franchise Tax Board Controversies and the California Office of Tax Appeals

The Future Direction of Criminal Tax Enforcement

IRS Collection Procedures – Opportunities and Pitfalls

Valuation in Tax Enforcement- Critical to Our Voluntary Compliance System

Navigating IRS Resource Challenges – From the Taxpayer Advocate Service to Self-Help Options For Taxpayers and Tax Professionals

Best Practices in Refund Litigation

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The foreign tax credit, in fact Subchapter N itself, always seemed impenetrable to me. Only really smart people could understand it, but then Einstein found the income tax “the hardest thing in the world to understand.” Luckily, in Liberty Global, Inc. v. Commissioner, No. 24-9004, __ F.4^th __ (August 27, 2025), the Tenth Circuit wrote an abbreviated “Foreign Tax Credit for Dummies.”

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

On August 14 and August 25, 2025, the Second Circuit in Buller v. Commissioner, ___ F.4th ___, 2025 WL 2348969, and the Sixth Circuit in Oquendo v. Commissioner, ___ F.4th ___, 2025 WL 2434542, joined the Third Circuit in Culp v. Commissioner, 75 F.4th 196 (2023), in holding that Internal Revenue Code (“IRC”) §6213(a)’s 90-day deadline is not jurisdictional and is subject to equitable tolling. These decisions followed the Supreme Court’s decision in Boechler, P.C. v. Commissioner, 596 U.S. 199 (2022), that the 30-day deadline for filing a Tax Court petition in a collection due process case under IRC §6330(d)(1) was not jurisdictional and was subject to equitable tolling. Before discussing the decisions in Buller and Oquendo, a history lesson.

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

We are very proud to announce that our colleague and associate, Philipp Behrendt, has been recognized in the 2026 edition of Best Lawyers: Ones to Watch in America.

This honor is awarded to outstanding attorneys who are early in their careers and have demonstrated exceptional professional excellence in private practice. The Best Lawyers: Ones to Watch distinction highlights the next generation of leading lawyers, nominated and evaluated by their peers.

Philipp’s recognition reflects the respect he has earned from fellow attorneys in the legal community. We at the firm echo that respect. We are delighted to see his hard work and growing reputation acknowledged on a national level.

Please join us in congratulating Philipp on this well-deserved achievement.

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

On September 1, 2025, Evan J. Davis will be moderating a panel at the 42nd International Symposium on Economic Crime entitled “Cross-Border Financial Crimes: Recent U.S. Prosecutions and Investigation Priorities,” at Jesus College, Cambridge.

Co-panelists include Caroline Ciraolo (Kostelanetz LLP), Larry Campagna (Chamberlain Hrdlicka), and Jeff Neiman (Neiman Mays Floch & Almeida PLLC). Our topics will include changed white-collar priorities under the new administration, including a focus on criminal customs and tariff cases and an analysis of how lawyers can navigate representing multiple parties including professionals in light of these recent changes.  

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

The 7^th Amendment to the U.S. Constitution states that “[i]n Suits at common law, where the value in controversy shall exceed twenty dollars, the right of trial by jury shall be preserved.” Last year, the Supreme Court in SEC v. Jarkesy, 603 U.S. 109 (2024), held that under the 7^th Amendment a person was entitled to a jury trial before the SEC could impose a civil penalty for securities fraud. The Court reasoned that under the common law, an action seeking to collect a monetary remedy for fraud could only be brought in a court of law and not an equity or admiralty court. Since the SEC was seeking a monetary penalty for fraud it had to institute suit in a district court, which provided Jarkesy an opportunity for trial by jury.

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

We’re pleased to announce that Sebastian Voth will be presenting at the TexasBarCLE 43rd Annual Course, Tax Law in the Digital Age, via live webcast on Thursday, August 28, 2025, at 7:30 AM (PST).

The presentation, Using FOIA in Your Practice, will explore how and when tax practitioners should submit Freedom of Information Act (FOIA) requests in IRS matters. Topics will include:

• Strategic use of FOIA to access IRS records in tax controversies
• Navigating IRS exemptions and disclosure limitations
• Coordinating FOIA with Tax Court discovery
• Evaluating the pros and cons of filing a FOIA suit in District Court
• Best practices for working with the IRS Office of Chief Counsel

Attendees will gain practical tools for leveraging FOIA effectively within a broader tax controversy strategy, including considerations around timing, procedural hurdles, and advocacy.

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

On July 30, 2025, the President’s Working Group on Digital Asset Markets (PWG) released a report, Strengthening American Leadership in Digital Financial Technology (“the Report”) and a fact sheet highlighting recommendations in the Report.

The Report contains chapters addressing diverse topics, including the digital asset market structure, banking and digital assets, stablecoins, and anti-money laundering. The most relevant chapter for tax professionals is Chapter VII, Taxation. Here’s what you need to know.

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