Law Firm Overview

Areas of Practice

• Tax Controversies: Audits, appeals, offers in compromise, etc. 75%
• Tax Planning, including opinion letters and private letter ruling requests 20%
• Tax Litigation in federal and Calfiornia courts 5%

Honors and Awards

• Selected as a Southern California Super Lawyer by Los Angeles Magazine, January 26, 2006 - Present
• AV-rated by Martindale-Hubbell Law Directory, 1993 - Present
• Member, UCLA Law Review, 1976 - 1978
• John M. Olin Fellow in Law and Economics, 1976 - 1977
• John M. Olin Fellow in Law and Economics, 1977 - 1978
• National Merit Scholarship Finalist, 1970

Published Works

• Three Ways to Reduce Boot in Like-Kind Exchanges, 72 Journal of Taxation 20, 1990
• The Income Taxation of Foreclosures (with Jerald L. Mosley), Los Angeles Lawyer, January, 1995
• 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 Subchapters S, Los Angeles Lawyer, September, 2003
• Employment Taxes and the Failing Business, Los Angeles Lawyer, November, 1994
• 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/August, 1998
• Income Reporting Requirements for Lawyers and Law Firms, Monthly Digest of Tax Articles, December, 1998
• A Proposal for the Partial Deduction of Attorney's Fees from Alternative Minimum Tax Income, California Tax Lawyer, Summer, 1999
• A Proposal for the Partial Deduction of Attorney's Fees from Alternative Minimum Tax Income, Monthly Digest of Tax Articles, January, 2000
• Tax Breaks for Broken Homes: Rolling Over Gain on the Sale of a Home, ACFLS, February, 1992
• Rolling Over Gain from Broken Homes: Outs Are Out-of-Luck and Ins Are Out-of-Pocket, California Tax Lawyer, Summer, 1992
• Seniors, Divorce and the Portable Assessment, Family Law News and Review, Fall, 1990
• Divorced Spouses Can Avoid Tax on Home Sale, Los Angeles Daily Journal, April 5, 1991
• Tax Tips: 30-Day and 90-Day Letters, Los Angeles Lawyer, March, 1989
• Income Reporting Requirements for Lawyers and Their Clients, The Gavel and Quill, October, 1999
• Tax Tips: Selling a California Home, Los Angeles Lawyer, January, 1990
• Rolling Over Gain on a Home: Ins Must but Outs Can't, Family Law News and Review, Spring, 1991
• Exclusion of Gain by Home Sallers 55-years or Older, Family Law News and Review, Fall, 1991
• The 1031 Solution: Out-Spouses Are Not Out of Luck, Family Law News and Review, Summer, 1991
• Tax Breaks for Broken Homes: Out-Spouses and Section 1031, ACFLS, April, 1992
• Why Out-Spouses Should Notify the IRS of a New Address, Family Law News and Review, Spring, 1992
• Tax Breaks for Broken Homes: Even Ins Are Out-of-Pocket on the Sale of a Former Family Home, ACFLS, June, 1992
• Rolling Over Gain from Broken Homes: Why Outs Are Out-of-Luck, Family Law News and Review, Fall, 1992
• Divorce, Taxes and Harrington: Are Settlement Agreements Enforceable?, ACFLS, November, 1992
• 1034 > 1041 or Why Two Ins Make an Out (with Joseph F. Moore), California Tax Lawyer, Winter, 1993
• Rolling Over Gain from Broken Homes: Even Ins Are Out-of-Pocket (with Gary W. Kearney), Family Law News and Review, Spring, 1993
• Rolling Over Gain from Broken Homes: Part Deux, Harrington (with Gary W. Kearney), Family Law News and Review, Fall, 1993
• Deferred Sale of Home Orders and Their Tax Consequences, Family Law News and Review, Spring, 1994

Classes and Seminars

• Adjunct Professor, Tax LL.M. Program (taught "Partnership Taxation I," "Corporate Taxation I" and, twice, "Taxation of S Corporations"), Loyola Law School, 2001 - 2006
• Part-Time Lecturer, Master of Business Taxation Program (taught "Advanced Income Tax Planning" six times and "Partnership Taxation I" twice), University of Southern California School of Accounting, 1992 - 1995
• Speaker, American Law and Economics Association, May 5, 2006
• Co-Panelist on Bankruptcy and Taxes, USC Tax Institue, January 24, 2006
• Author/Presenter of "A Proposal to Allow the Partial Deduction of Attorney's Fees and Related Costs in Computing the Alternative Minimum Tax", Washington, D.C., Delegation of the Taxation Section of the State Bar of California, 1999
• Evening seminar on Bankruptcy and Taxes, USC Tax Institute, January 9, 1995 - January 10, 1995
• Speaker (7 MCLE events), Taxation Section of the State Bar of California, October 18, 1995 - June 19, 2005
• Speaker (35 CPE events for 7 Discussion Groups), California Society of Certified Public Accountants, Burbank/North Hollywood Group, April 27, 1988 - August 2, 2004
• Speaker (14 MCLE events for 4 Sections), Pasadena Bar Association, November 22, 1988 - November 8, 2005
• Speaker (12 CPE events for 4 Chapters), California Society of Enrolled Agents, May 17, 1995 - October 21, 2004
• Speaker (9 MCLE events), San Gabriel Valley Bar Association, February 2, 1990 - June 4, 2004
• Speaker, Los Angeles County Bar Association, Family Law Section, May 20, 1993
• Speaker, Los Angeles County Bar Association, 24th Annual Family Law Symposium, May 9, 1992
• Speaker, San Fernando Valley Bar Association, Taxation Section, November 19, 2003
• Speaker, Santa Monica Bar Association, Family Law Section, October 28, 1993
• Speaker, Eastern Bar Association of Los Angeles County, June 17, 1999
• Speaker, Young Tax Lawyers Committee of the Taxation Section of the Los Angeles County Bar Association, February 23, 2006

Pro Bono Activities

• Chair, Tax Section of the Pasadena Bar Association, 1997 - Present
• Vice Chair, Committee on Pas-Through Entities, Taxation Section of the Los Angeles County Bar Association, 2003 - 2004
• Secretary, Pasadena Bar Association, 2001 - 2003
• Trustee, Pasadena Bar Association, 2000 - 2001
• Treasurer, San Gabriel Valley Bar Association, 1995 - 1998
• Program Chair, San Gabriel Valley Bar Association, 1990 - 1992

Representative Cases

• Gardenhire v. United States, 209 F.3d 1198 (9th Cir. 2000)

West Practice Categories

Tax Litigation, Other Professionals Malpractice, Taxation Law, Corporate Taxation, Estate & Gift Taxation, Income Taxation, Payroll Taxes, Property (Ad Valorem) Taxes, Sales & Use Taxes