Tax Controversies and Litigation
The firm regularly represents taxpayers in civil tax matters before the Internal Revenue Service Examination and Appeals Divisions. Dave Porter represents taxpayers in criminal investigations involving IRS Criminal Investigation (CI), and criminal prosecutions involving the Department of Justice, Tax Division. The tax controversy practice includes both domestic and international tax issues.
The firm performs a great deal of representation involving foreign income and asset compliance issues, including voluntary disclosures (OVDP and Streamlined Procedures), and advice involving FinCEN Report 114 Report of Foreign Bank and Financial Account, and other information reports.
When a tax dispute cannot be resolved at these administrative levels, Dave has litigated disputes before the U.S. Tax Court, U.S. District Courts, the U.S. Court of Federal Claims, and the U.S. Courts of Appeals.
State and Local
The state tax practice focuses on controversy work involving income, employment, and transfer taxes imposed and enforced by California state agencies, including the Franchise Tax Board, State Board of Equalization, Employment Development Department, and Department of Labor.
The state controversy practice is expected to continue to expand as the State of California becomes increasingly aggressive in its auditing and enforcement activities.
White Collar Criminal Defense
We recognize that the consequences of a criminal investigation go far beyond the possibility of monetary fines or incarceration. As a result, through extensive preparation and aggressive advocacy, we address investigative inquiries in an attempt to avoid indictment of our clients, and reduce the chances of adverse publicity. However, when an indictment is unavoidable, we have experience in obtaining favorable determinations at the trial level and negotiating favorable outcomes on behalf of our clients.
We have successfully represented individuals and corporations in matters involving foreign reporting compliance matters, voluntary disclosure submissions, grand jury proceedings, investigations, jury trials, and appeals.
We have experience in representing clients in the following substantive areas:
Areas of Expertise
Litigated Issues Have Included:
New Information reporting obligations by U.S. taxpayers with foreign income and assets and the IRS Offshore Voluntary Disclosure Initiative
Do you have a Client Who Owns a Foreign Account, a Foreign Trust, or Foreign Stock?
FICA Wages and the Exemption for State Instrumentalities
Ten Rules to Follow If You're Involved in an IRS Criminal Investigation
See: Forbes Article on a federal tax controversy involving representation by Dave Porter