Phone: (626) 799-7219
Fax: (626) 548-5981
Email: krtaxlaw@yahoo.com
Year I Opened My Practice
1985
Areas of Practice
65% Tax Controversies, including audits, appeals and offers in compromise.
15% Tax Planning, including opinion letters and income tax projections.
10% Tax Litigation in federal and state courts.
5% Tax Whistleblowing, representing clients before the IRS.
Current Licenses and Certifications
Admitted to practice as an Attorney before: All the courts of the State of California, Nov. 1978; the U.S. Court of Appeals for the Ninth Circuit and the U.S. District Courts for the Central and Southern Districts of California, 1979; the U.S. Tax Court, 1986; and the U.S. Court of Federal Claims, 2004.
Certified as a Taxation Law Specialist by the State Bar of California Board of Legal Specialization, Feb. 1991.
Education
LL.M., Taxation, University of San Diego School of Law, Aug. 1987.
M.A., Economics, University of California at Los Angeles, June 1978.
J.D., University of California at Los Angeles School of Law, June 1978.
B.A., Economics and Urban Studies (double major), University of California at Berkeley, June 1975.
Academic and Professional Honors
Ranked AV® Preeminent™ 5.0 out of 5.0 by Martindale-Hubbell, 1993-Present.
Selected as a 2009 Top Attorney (Tax) by Pasadena Magazine.
Selected as a 2006 Southern California Super Lawyer (Tax) by Los Angeles Magazine.
Adjunct Professor, Tax LL.M. program, Loyola Law School, 2001-06 (taught Partnership Taxation I, Corporate Taxation I and, twice, Taxation of S Corporations).
Part-Time Lecturer, Master of Business Taxation program, University of Southern California School of Accounting, 1992-95 (taught Advanced Income Tax Planning six times and Partnership Taxation I twice).
John M. Olin Fellow in Law and Economics, 1976-77, 1977-78.
UCLA Law Review, Member, 1976-78.
Honors in Economics and Highest Honors in Urban Studiex, 1975.
National Merit Scholarship Finalist, 1970.
Published Works in Taxation
Should Tax Informants Be Paid? The Law and Economics of a Government Monopsony, 28 Virginia Tax Review 237 (2008), available for purchase at amazon.com.
The Income Taxation of Foreclosures (with Jerald L. Mosley), Los Angeles Lawyer, Jan. 1995, 15.
Three Ways to Reduce Boot in Like-Kind Exchanges, 72 Journal of Taxation 20 (1990).
Comprehensive Tax Base Theory, Transaction Costs, and Economic Efficiency:
How to Tax Our Way to Efficiency, 17 Virginia Tax Review 295 (1997).
The Tax Traps Lurking in Subchapter S, Los Angeles Lawyer, Sept. 2003, at 14, available for free at http://www.lacba.org/Files/LAL/Vol26No6/1433.pdf.
Employment Taxes and the Failing Business, Los Angeles Lawyer, Nov. 1994, at 22.
The Tax Consequences of Statutory Duke Orders, 14 Whittier Law Review 809 (1993).
Divorce and Section 1031: How to Fix Two of the Problems Left by Section 1041, 69 Taxes 41 (1991).
Deferred Swaps Can Be a Problem for Client and Advisor, 52 Taxation for Accountants 268 (1994).
Dual Use of Property Does Not Bar Gain Nonrecognition, 54 Taxation for Accountants 196 and 26 Taxation for Lawyers 344 (1995).
Income Reporting Requirements for Lawyers and Law Firms, Los Angeles Lawyer, July/Aug., 1998, at 15, and Monthly Digest of Tax Articles, Dec. 1998, at 34.
A Proposal for the Partial Deduction of Attorney's Fees from Alternative Minimum Tax Income, California Tax Lawyer, Summer 1999, at 3, and Monthly Digest of Tax Articles, Jan. 2000, at 1.
Additional tax articles published in: ACFLS (Feb. 1992, Apr. 1992, June 1992 and Nov. 1992); California Tax Lawyer (Summer 1992 and Winter 1993); Family Law News and Report (Fall 1990, Spring 1991, Summer 1991, Fall 1991, Spring 1992, Fall 1992, Spring 1993, Fall 1993, and Spring 1994); Los Angeles Daily Journal (Apr. 5, 1991); Los Angeles Lawyer (Mar. 1989, Jan. 1990 and Nov. 1994); and The Gavel and Quill (Oct. 1999).
Published Victory over IRS
Gardenhire v. United States, 209 F. 3d 1198 (9th Cir. 2000).
Professional Speaking Engagements
American Law and Economics Association, Annual Meeting: May 5, 2006. Paper available for free at http://law.bepress.com/alea/16th/art29.
California Society of Certified Public Accountants, Burbank/North Hollywood Group: Nov. 28, 1990, Jan. 23, 1991, Nov. 11, 1992, and Aug. 25, 1993; Glendale Group: July 26, 1990, May 23, 1991, and Sept. 26, 1991; Hollywood/Beverly Hills Group: Aug. 16, 1988, May 7, 1993, July 2, 1993, June 10, 1994, Aug. 4, 1995, Sept. 26, 1997, Oct. 30, 1998, Nov. 10, 2000, Jan. 24, 2003, and Aug. 25, 2006; Olympic-Vermont Group (Korean-American CPA Society): July 14, 1993; Pasadena Group: Mar. 28, 1988, Dec. 4, 1989, July 30, 1990, Aug. 26, 1991, May 23, 1994, June 20, 1994, July 25, 1994, Feb. 12, 2001, Nov. 4, 2002, and Aug. 2, 2004; West San Gabriel Valley Group: April 27, 1988, June 13, 1990, Dec. 12, 1990, June 9, 1993, July 28, 1993, and Dec. 13, 2006; Whittier Group: Feb. 8, 1990, Feb. 14, 1991, and Oct. 9, 1997.
California Society of Enrolled Agents, Los Angeles Chapter: July 11, 1995, and May 14, 2002; Orange County Chapter: July 20, 1999, and Oct. 17, 2000, and Oct. 21, 2003; San Gabriel Valley Chapter: July 24, 1991, and Nov. 29, 1995; South Bay Chapter: May 17, 1994, Aug. 22, 1995, July 16, 1996, May 18, 1999, and Sept. 17, 2002.
Eastern Bar Association of Los Angeles County: June 17, 1999.
Los Angeles County Bar Association, Family Law Section: May 20, 1993; 24th Annual Family Law Symposium: May 9, 1992; Young Tax Lawyers Committee of the Taxation Section: Feb. 23, 2006.
Pasadena Bar Association, Family Law Section: Oct. 14, 1992, and Jan. 26, 2001; Probate Section: Nov. 22, 1988, and Sept. 26, 1989; Real Property Section: Feb. 19, 1991, June 3, 1993, and May 4, 1995; Taxation Section: April 12, 1994, July 11, 1995, June 10, 1997, Oct. 13, 1997, Oct. 8, 2002, May 11, 2004; Nov. 8, 2005; Sept. 18, 2009: and Feb. 19, 2010.
San Fernando Valley Bar Association, Taxation Section: Nov. 19, 2003.
San Gabriel Valley Bar Association: Feb. 2, 1990, Dec. 4, 1992, April 1, 1994, Mar. 3, 1995, Dec. 5, 1997, Mar. 3, 2000, Oct. 5, 2001, Mar. 7, 2003, and June 4, 2004.
Santa Monica Bar Association, Family Law Section: Oct. 28, 1993.
Taxation Section of the State Bar of California, Annual Income Tax Seminar: June 20, 2003, June 11, 18 and 19, 2005, and June 22, 2007; Annual Meeting of the California Tax Bar: Nov. 5, 1999, and Nov. 2, 2007; Young Tax Lawyers Discussion Group, Downtown Section: Oct. 18, 1995, and Nov. 8, 1998.
USC Tax Institute: Jan. 9 and 10, 1995, and Jan. 24, 2006.
Professional Memberships and Leadership Positions
Los Angeles County Bar Association (Vice Chair, Committee on Pass-Through Entities, Taxation Section, 2003-04).
Pasadena Bar Association (Chair, Tax Section, 1997-2006, 2009-Present; Trustee, 2000-01; Secretary 2001-03).
San Gabriel Valley Bar Association (Program Chair, 1990-92; Treasurer 1995-98).
State Bar of California.
UCLA Student Bar Association (Treasurer, 1977-78).