Practice Areas
The Law Office of Steven L. Walker, A Professional Law Corporation, concentrates on tax controversy and litigation, international taxation, and estate planning.
The Office represents individuals and businesses at all levels before the Internal Revenue Service including civil examinations, criminal investigations, administrative appeals, collections, proceedings in United States Tax Court and U.S. district court, and appeals to the Court of Appeals for the Ninth Circuit.
The practice includes representing taxpayers with international tax compliance issues with the Internal Revenue Service. This includes undisclosed foreign bank accounts, unreported income from offshore accounts, gifts from foreign persons, U.S. taxation of foreign activities of U.S. persons, U.S. taxation of foreign persons investing in the United States, and U.S. taxation of foreign persons doing business in the United States, and tax treaties.
The Office handles state and local tax issues before the California Franchise Tax Board, State Board of Equalization, Employment Development Department, and other taxing agencies.
Estate Planning - The Office represents individuals, spouses, and families in developing and implementing estate planning and wealth preservation.
International Tax Issues
The Office advises individuals, businesses and families with respect to international tax issues. These mattes include:
Unreported income from foreign accounts
Undisclosed foreign bank accounts and assets
Delinquent FBARs or Forms 8938 (Statement of Specified Foreign Financial Assets)
Offshore voluntary disclosures (becoming U.S. tax compliant)
Controlled foreign corporations
FACTA, Foreign Account Tax Compliance Act
Foreign investment in U.S. real estate
Taxation of foreign persons with U.S. activities
Foreign trusts
Gifts from foreign persons
Expatriation
Tax Audits
The Office represents individuals and businesses involved in tax audits, including:
Income tax audits by the Internal Revenue Service and California Franchise Tax Board
Estate and gift tax audits by the Internal Revenue Service
Employment tax audits by the Internal Revenue Service and the California Employment Development Department
Sales tax audits by the California State Board of Equalization
Offshore income tax disputes, foreign income, bank and asset reporting, and related penalties
Tax shelter investigations, audits and litigation
Tax shelter promoter audits and investigations
Administrative Appeals
The Office represents taxpayers involved in administrative appeals of civil tax disputes with the Internal Revenue Service, California Franchise Tax Board, State Board of Equalization, Employment Development Department and other tax agencies. The matters that the Office handles include:
Filing administrative appeals
Representing taxpayers at appeals conferences
Negotiating settlements
U.S. Tax Court
The Office represents individuals and businesses before the United States Tax Court. The Office handles all aspects of Tax Court practice including the filing of a petition, case preparation, discovery, depositions, stipulations, settlement conferences, hearings, post-trial briefing, and appeal. Tax Court actions include:
Tax litigation to determine whether proposed deficiencies in income, estate and gift taxes are correct
Claims for relief from joint and several liability (innocent spouse cases)
Review of final partnership administrative adjustments
Collection due process cases
Determination of worker classification (employee versus independent contractor)
Tax shelters and promoters
Tax Litigation in U.S. District Court
Suits for refund or credit for overpayment of income, estate or gift taxes (refund litigation)
Suits challenging the validity of tax determinations by paying the disputed tax and commencing a suit for refund
Defense to enforcement of an IRS summonses
Defense to foreclosing tax liens by sale of property
Defense to suit reducing tax assessments against a taxpayer to judgment
Defense to obtaining judgments against third parties, including estate fiduciaries for liability, transferees of property from insolvent estates to the extent that they received property subject to federal tax liens, and transferees of fraudulently conveyed property, who may be liable under state law
Wrongful levy actions
Defense to collecting estate tax from property of decedent
California State Court Litigation
The Office represents individuals and businesses in tax litigation with the California Franchise Tax Board, State Board of Equalization, Employment Development Department and other tax agencies.
Criminal Tax Matters
The office represents potential targets and witnesses in criminal investigations by the Internal Revenue Service, Franchise Tax Board, State Board of Equalization, and Employment Development Department. The matters that the office handles includes:
Interviews of targets and witnesses
Special Agents investigations
Summons by IRS criminal investigation
Search warrants
Federal grand jury proceedings
Trial and court related activities
Asset seizure and forfeiture
IRS Voluntary Disclosure Program
Tax Collection
The Office represents taxpayers facing tax collection by the Internal Revenue Service, California Franchise Tax Board, State Board of Equalization, Employment Development Department and other tax agencies. The matters that the Office handles include:
Offers in compromise
Installment agreements
Collection due process hearings
Tax liens
Levies
Seizure and sale of property
Bankruptcy relief
Trust Fund Recovery Penalty Cases - The Office represents individuals, such as corporate officers and employees, who may be subject to liability as a "responsible person" for failure to collect or pay over trust fund taxes to the government under 26 U.S.C. § 6672.
-
California Residency Issues
The office represents taxpayers who have issues with the California Franchise Tax Board as to whether they should be treated as residents and subject to California tax.
California personal income tax is imposed on the entire taxable income of California residents and on the taxable income of nonresidents derived from sources within California. California law defines a "resident" to include:
Every individual who is in the state for other than a temporary or transitory purpose
Every individual who is domiciled in the state but who is outside the state for a temporary or transitory purpose
Rev. & Tax. Code § 17104. California law provides that "every individual who spends in the aggregate more than nine months of the taxable year within this state shall be presumed to be a resident." The nine-month presumption is not conclusive and may be overcome by satisfactory evidence. Rev. & Tax. Code § 17016.
Innocent Spouse Relief
The office represents taxpayers seeking relief of tax, interest and penalties on a joint income tax return.
When a taxpayer files a joint income tax return, the law makes both the taxpayer and his or her spouse responsible for the entire tax liability. This is called joint and several liability. Joint and several liability applies not only to the tax liability shown on the return but also to any additional tax liability the IRS determines to be due, even if the additional tax is due to income, deductions, or credits of a spouse or former spouse. In some cases, a spouse (or former spouse) will be relieved of the tax, interest, and penalties on a joint tax return. Three types of relief are available to married persons who filed joint returns:
Innocent spouse relief
Separation of liability relief
Equitable relief
Source: IRS Publication 971 (Rev. April 2008).
Representation of Tax Professionals
The Office represents tax and other professionals who are involved in civil or criminal tax matters before the Internal Revenue Service and California Franchise Tax Board. This practice includes representing attorneys, certified public accountants, enrolled agents, tax promoters and valuation experts.
The Office handles abusive tax shelters and transactions (both foreign and domestic) including civil penalties and sanctions against promoters and persons involved in providing alleged incorrect appraisal reports.
Employment Tax Audits
The Office represents businesses under audit by the Internal Revenue Service or California Employment Development Department for worker classification issues (employee versus independent contractor), non-filers, and other payroll tax issues.
The Office handles audits, administrative appeals, and state court litigation.
State and Local Tax Matters
The Office represents individuals and businesses with state and/or local tax issues, including:
Sales tax audits before the State Board of Equalization
Employment tax audits before the California Employment Development Department
Audits, protests, and settlements before the California Franchise Tax Board
Property tax disputes at the administrative level and in court
Estate Planning
The Office counsels clients on estate planning and wealth preservation, including trust and probate litigation matters.