In California, not all written decisions published by the Office of Tax Appeals (OTA) carry the same weight. Only those designated as precedential—after a formal process established in California Code of Regulations, Title 18, Section 30502—serve as binding guidance in future appeals. An opinion becomes precedential only if it introduces a new legal interpretation, resolves conflicts, addresses a matter of ongoing public importance, or significantly contributes to tax law. OTA’s Chief Counsel, in consultation with OTA staff, determines which opinions should be precedential. Each opinion determined to be precedential is published as “Pending Precedential,” subject to public comment, and then designated as either Precedential or Nonprecedential. Members of the public may propose that any opinion be given precedential effect.
Please join us July 18, 2025 for the 10th Annual USD School of Law – RJS Law Tax Controversy Institute at the San Diego Joan B. Kroc Institute for Peace and Justice Theatre.
We have an excellent line up of programs –
Criminal Workshop Panel: Criminal Prosecution Under the New Administration What to Expect Featuring Steven Toscher
Crypto Currency – “A Whole New Digital World” Featuring Philipp Behrendt
The Institute is the premier tax event in San Diego. The region’s top tax attorneys, CPAs, and law/business school professors will discuss topics including government loan relief and abuses, challenges in cross-border transactions, and practical and realistic solutions in Trust, Estate Planning, and Tax matters.
In a rare and welcomed victory for taxpayer rights and administrative fairness, the IRS has agreed to remove the willfulness checkbox from the next version of the Form 14457—the application form for the Voluntary Disclosure Practice (VDP). In addition, the program will make allowances not to preclude income derived from marijuana sales by changing its definition of illegal source income.
On July 3, 2025, the House of Representatives narrowly passed the Republicans’ sweeping reconciliation package, the One Big Beautiful Bill, by a 218-214 vote, which President Trump signed on July 4. The legislation marks the most extensive tax package since the 2017 Tax Cuts and Jobs Act (TCJA), making many of the TCJA’s temporary provisions permanent and introducing a new set of incentives and enforcement priorities.
The IRS has the power to administratively collect an assessed tax liability through filing a notice of federal tax lien and through levying on a taxpayer’s property. Because the exercise of this power can have serious consequences for a taxpayer, Congress in Internal Revenue Code (“IRC”) §6330 gave taxpayers the opportunity to request a hearing before the Independent Office of Appeals before a levy is made. During such a “collection due process” (“CDP”) hearing, the taxpayer may raise any relevant issue to the unpaid tax or the proposed levy, including a challenge to the existence or amount of the underlying liability if the taxpayer did not previously have an opportunity to dispute the liability. After the hearing, the appeals officer is required to make a determination. In doing so, the appeals officer is required to consider various factors, including any issue raised by the taxpayer. Within thirty days of the determination, the taxpayer can petition the Tax Court for review of the determination. A decision of the Tax Court in a CDP case is reviewable by a federal appeals court.
17th Annual NYU Tax Controversy Forum to be held June 26 and 27 Westin New York, Times Square
You do not want to miss this program.
Two of our principals will be speaking on the following topics:
Michel R. Stein Challenging Civil Penalties – Recent Developments June 26
Jonathan Kalinski Who Pays? Third-Party Responsibility in Tax Collection June 27
For 17 years, the NYU School of Professional Studies Tax Controversy Forum has brought together government representatives and expert private practitioners to share their perspectives on a variety of topics involving federal tax audits, appeals, and litigation. The forum covers a wide range of controversy work, from procedural seminars to substantive programs, international issues, ethical problems, current enforcement initiatives, sensitive audits, and civil and criminal tax penalties.
Once again, HOCHMAN SALKIN TOSCHER PEREZ P.C., along with StevenToscher and Sandra R. Brown, have been recognized by Chambers and Partners, 2025 USA, for strength and expertise in the areas of Tax Fraud and Tax Controversy.
Chambers notes HOCHMAN SALKIN TOSCHER PEREZ P.C. is “a respected tax boutique noted for its handling of contentious tax matters. It has a hugely impressive track record in tax controversy, alongside criminal and civil litigation at both state and federal level and is a respected Beverly Hills tax boutique with recognized controversy expertise at both state and federal level.”
Steven Toscheris recognized as “a well-regarded tax practitioner who advises clients on sensitive issues, including criminal tax fraud investigations.” Sandra R. Brown “maintains a highly respected practice concentrated on the representation of clients in criminal tax investigations and civil tax controversies.”
We are also pleased to announce that Chambers High Net Worth – noting our firm’s “bench offers deep governmental experience and additional strength in criminal tax disputes – has also rankedSteven Toscher, Dennis PerezandSandra R. Brown in the area of Tax: Private Client.
Chambers is the world’s leading legal rankings and insights intelligence company. For over 30 years, Chambers has differentiated the very best legal talent by identifying and ranking law firm departments and lawyers globally.
We are honored by the recognition awarded by Chambers and grateful to our clients who continue to trust us with their criminal and civil tax matters. These outstanding achievements are a true testament to the dedication and hard work of the entire team of tax professionals at HOCHMAN SALKIN TOSCHER PEREZ P.C. Our firm looks forward to continuing to provide best in class service to our clients.
Steven Toscher
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-authorof 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.
Dennis Perez
Dennis Perez was formerly a senior trial attorney with District Counsel, Internal Revenue Service, in Los Angeles, California. Mr. Perez 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. Mr. Perez is a co-author of the BNA Portfolio, Tax Crimes, 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. Mr. Perez 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. For more information, please contact Dennis Perez at perez@taxlitigator.com
Sandra R. Brown
Sandra R. Brown 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, including nationally significant civil tax cases such as two Supreme Court decisions and a multitude of published 9th Circuit decisions, as well as a broad range of equally noteworthy criminal tax cases. 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 Brown at brown@taxlitigator.com.
In a coordinated move that should command the attention of financial institutions, fintech startups, crypto platforms, and tax professionals alike, on June 10, 2025, the Joint Chiefs of Global Tax Enforcement (J5) released a trilogy of threat assessments aimed at exposing how emerging technologies are facilitating global financial crimes, including tax evasion. These reports, developed through the J5’s Global Financial Institutions Partnership (GFIP), provide a sobering view of how financial technology (fintech), identity-based fraud, and trade-based money laundering are increasingly undermining tax enforcement efforts. Of particular interest to taxpayers, financial professionals, and digital asset platforms is the report titled Misuse of Fintech to Enable Tax Evasion and Money Laundering (dated May 2025), which synthesizes both empirical observations and literature reviews to show how fintech is being exploited to move untaxed income across borders, anonymize financial flows, and bypass regulatory safeguards.
We are pleased to announce thatMichel R. Stein, Robert S. Horwitz and Melissa Briggs will be speaking at the upcoming Strafford webinar, International Tax Disputes, FBAR Violations, Form 3520, Excessive Fines, Friday, June 20, 2025, 10:00 a.m. – 11:50 a.m. (PST).
This webinar will analyze the most recent and relevant court cases affecting international taxpayers. Our panel of foreign tax veterans will detail the status of recent and notable cases and offer insights for handling common international tax and compliance problems. International tax practitioners and advisers need to stay abreast of the continually increasing number of cases and matters brought against multinational taxpayers by the U.S. government.
We are pleased to announce thatRobert S. Horwitz along with Jenni Black (Citrin Cooperman) will be speaking at the upcoming Beverly Hills Bar Association webinar, BBA Audits: What Tax Attorneys Need to Know webinar, Tuesday, June 3, 2025, 12:30 p.m. – 1:30 p.m. (PST).
The webinar will provide an in-depth look at how the Bipartisan Budget Act (BBA) has transformed partnership audits, including the centralized partnership audit procedures under IRC §§ 6221–6241. The panel will guide attendees through the key components of a BBA audit—from the designation and powers of the Partnership Representative, to the calculation and modification of imputed underpayments, to the decision-making process between paying at the partnership level versus electing a push-out.
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. A graduate of Northwestern University School of Law, 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. He was the 2022 Joanne M. Garvey Award for lifetime achievement in and contribution to the field of tax law by the Taxation Section of the California Lawyers’ Association.
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TAXLITIGATOR - Tax Controversy (Civil & Criminal) Report 