Tax Planning, Consulting and Compliance Services:

Kopman Law has an active taxation law practice.  All taxation areas, i.e., income, gift and estate, excise, non-profit and payroll taxes, are
represented within the ambit of taxation law practice at Kopman Law.  We assist clients in tax planning by facilitating transactions, both
domestic and  international, with an eye toward minimizing the burden and drag of taxes. Offering the ability to provide both business and tax
consulting under one roof, makes it far more likely that fiscal and taxation objectives are both satisfied in a cost-efficient manner and, without  
such duplication of cost as is commonly associated with retaining separate firms for advice on tax and business legal issues independently.
Gift and estate tax planning services offered by the Firm are detailed in the Estate Planning tab above. Income Tax planning, consultation
and representation routinely includes the following matters:

Tax Planning and Structuring:

  • IRC Section 1031 Real Estate Non-Recognition Exchanges (Forward and Reverse)
  • IRC Section 1035 Non-Recognition of Tax Gain in Exchanges of permanent Life Insurance and Annuity Contracts
  • Merger and Acquisition Transaction
  • Leveraged and Management Buy Outs (LBO/MBO)
  • Stock and Asset Sales and Purchases
  • Negotiation and Documentation of Purchases and Sales of Businesses
  • Real Estate Acquisition, Sales and Leaseholds
  • Choice of Entity and Advising on Tax Election
  • Redemptions
  • In Bound and Outbound International Transactions
  • Business Reorganization/Recapitalizations
  • Stock Options
  • Non-Profit Corporations and Associations
  • Executive Compensation Planning
  • Qualified Retirement Plans
  • Non-Qualified Deferred Compensation (NQDC) including Top Hat and Supplemental Executive Retirement Plans (SERP)
  • Employee Stock Ownership Plans (ESOP)
  • Qualified (ERISA) Employee Benefit Plans
  • Charitable and Philanthropic Planning
  • Business Winding-Up and Dissolution

Tax Controversy and Representation (Engagements Limited to Qualified Clients):

Consistent with the firm's philosophy that planning and transactional legal services can be no more satisfactory or effective than the
cumulative experience of counsel in dealing with controversies and litigation in the field will allow, Kopman Law handles a full spectrum of tax
controversy matters as well.

Such services include, without limitation, the following:

  • IRS/Franchise Tax Board Audits & Appeals
  • Administrative Appeals
  • Innocent Spouse Relief
  • Installment Agreements
  • Internal Revenue Service Audits
  • State Revenue Department Audits
  • Litigation in U.S. Tax Court
  • Refund Litigation in U.S. District Court
  • Offers in Compromise
  • Private Letter Rulings
  • Preparation and Negotiation of Delinquent Income Tax Returns
  • California Income and Employment Tax Disputes and Litigation
  • Sales Tax Disputes and Controversies
  • Employment Tax Controversies
  • Erroneous/Unlawful Real Property Tax Assessments and Reassessments
  • Coordination With Criminal Counsel in Appropriate Cases
  • Removal of Tax Liens From Real Estate Title
  • FBAR Compliance
  • Representation before the Internal Revenue Service includes Income Tax Audits and Appeals; Retirement Plan Audits and Appeals
    and Estate and Gift Tax Audits and Appeals
  • Franchise Tax Board representation matters include Audits, Protests, Settlements and Appeals
  • State Board of Equalization Sales and Use Tax Audits and Appeals

Unless otherwise requested, we initially stay in the background and work with the client's CPA during the early stages of IRS and California
Franchise Tax Board audits. If and when the audit passes to the point where direct intervention by a tax lawyer is needed, we will take the
matter over completely and directly with the Government. With the IRS that is usually when the matter goes to the Appeals Division.
Sometimes that requires filing a petition in the United States Tax Court so that the matter can be referred back to the Appeals Division. If
needed, we will prosecute the matter in Tax Court.

With the California Franchise Tax Board that is usually once the NPA (Notice of Proposed Assessment) is issued. We will file the Protest and
handle the matter with the Protest Unit. If that proves unsatisfactory, we will file and argue the Appeal with the State Board of Equalization.

Tax Preparation and Compliance (Engagements Limited to Qualified Clients):

  • Charitable and Philanthropic Organizations
  • Employee Benefits Taxation
  • Estate Taxation (Form 706)
  • Fiduciary (Trust and Estate) Taxation (Form 1041)
  • Gift Taxation (Form 709)
  • Individual Taxation (Form 1040,1040 NR)
  • Limited Liability Company Taxation
  • Partnership Taxation (Form 1165)
  • C and S Corporation Taxation (Forms 1120,1120S)
Tax Law Practice
Laguna Beach, CA 92651