Dedicated California and Federal Tax Attorney

LL.M in Taxation | Former IRS Senior Trial Attorney

The Law Offices of Thomas J. Fernandez provides Irvine, Orange County, and Southern California businesses and individuals with effective legal advice in business planning, estate and tax planning, tax audits, tax fraud, and tax liens and levies, as well as tax litigation and appeals.

As a former IRS senior trial attorney with an advanced law degree in Taxation, I have the necessary experience to help clients with their tax law concerns. My intimate knowledge of IRS procedures allows me to present clients with options that can serve their best interests.

If you need representation in any California or federal tax law matter, contact the Law Offices of Thomas J. Fernandez to schedule a consultation.

Areas of Practice

• California and Federal Tax Controversies
• IRS and California Audit Defense
• Administrative Audit Appeals
• Tax Litigation and Appeals
• Civil Tax Fraud Defense
• Tax Planning
• Tax Collection Defense
• Tax Collection Due Process
• Offers in Compromise and Installment Agreements
• Relief from Liens and Levies
• Relief from Trust Fund Recovery Penalty
• Employee vs. Independent Contractor Issues
• Innocent Spouse Relief
• Penalty and Interest Abatement
• Tax Planning for Real Estate Transactions
• 1031 Tax-Deferred Exchanges (Like Kind Exchanges)
• Tax Refund Litigation
• Business Organization and Incorporation
• Business Succession Planning
• Estate Planning

Bar Admissions

• California, 1998
• U.S. Tax Court, 1999
• U.S. District Court Central District of California, 2005

Education

• Georgetown University Law Center, Washington, District of Columbia, May, 1999
  LL.M
  Honors: With Distinction
  Major: Taxation
  
  
• California Western School of Law, San Diego, California, 1998
  J.D.
  
  
• San Diego State University, San Diego, California, 1995
  B.S.
  Major: Business Administration, Emphasis in Finance
  
  

Professional Associations and Memberships

• State Bar of California, Tax Section
  Member
  
  
• United States Tax Court
  Member
  
  
• United States District Court
  Member
  
  
• Orange County Bar Association, Tax Section
  Member
  
  
• Orange County Bar Association, Trusts and Estates Section
  Member
  
  
• American Bar Association, Tax Section
  Member
  
  
• American Bar Association, Law Practice Management Section
  Member
  
  

Past Employment Positions

• Office of Chief Counsel, Internal Revenue Service, Laguna Niguel, CA, Senior Trial Attorney, 1999 - 2005