Federal and California Tax Updates

Annette Nellen, CPA, CGMA, Esq.

Annette Nellen, CPA, CGMA, Esq. is a professor and director of San Jose State University’s graduate tax program (MST), where she teaches tax research, accounting methods, property transactions, employment tax, ethics and tax policy. She serves as chair of the AICPA Tax Executive Committee and is a member of the AICPA Tax Reform Tax Force. In 2013, she received the AICPA Arthur J. Dixon Memorial Award, the highest award given by the accounting profession in the area of taxation. Nellen is an author with Bloomberg BNA, is an editor for the Southwestern Federal Taxation textbooks, and is a monthly columnist for the AICPA Tax Insider and State Tax Notes. Nellen testified on federal and state tax reform before the House Ways & Means Committee, Senate Finance Committee, California Assembly Revenue & Taxation Committee and tax reform commissions. She is serving a two-year term on the Advisory Council to the Executive Director of the California Board of Equalization. Nellen is a graduate of CSUN, Pepperdine and Loyola Law School.

Cameron Lenard Hess, CPA, Esq.

Cameron  Hess  is a partner with Wagner Kirkman Blaine Klomparens & Youmans LLP and practices in the transaction department in the areas of taxation and business law. A CPA, formerly practicing with the international accounting firm of KPMG, Hess’ practice includes entity formation (limited liability companies, family limited partnerships, nonprofit organizations and other) and state and local tax controversies (sales tax, franchise tax and property tax). Hess has over 25 years of experience in representing a diversity of industries and closely held businesses in real estate, construction, manufacturing and services. In real estate law, Hess handles negotiations and contracting for real estate acquisitions, financing, development and syndication, including community association development and loan opinions. His clients include both investment groups and builders/developers in commercial, multifamily and residential developments. Hess has handled among the largest Sacramento area real estate home builder/developer acquisitions. He has chaired the CalCPA Sacramento Chapter’s Real Estate Committee for 25 years, and its annual real estate conference for 14 years. Hess is a past chair for the Cal CPA Education Foundation’s Real Estate Conference and continues on the TAXI Conference as a planning committee member.                

Dennis L Perez, Esq.

Dennis Perez has extensive experience in the representation of clients in civil and criminal tax litigation and in tax disputes and controversies before the Internal Revenue Service and all the California taxing agencies. Mr. Perez was formerly a senior trial attorney with District Counsel, Internal Revenue Service, in Los Angeles, California. Mr. Perez is a Certified Tax Specialist, California State Bar Board of Certification and is also a Fellow of the American College of Tax Counsel. He frequently lectures on advanced civil and criminal tax topics at seminars and before national, state and local bar associations and accountancy groups. He is a co-author of the BNA Portfolio, Tax Crimes, has served as the Chair of the Los Angeles Lawyer Magazine Editorial Board and is the first recipient of the Los Angeles Lawyer Sam Lipsman Service Award for outstanding service to the Los Angeles Lawyer Magazine. He is past Chair of the Tax Procedure and Litigation Committees of the Taxation Sections of the State Bar of California and the Los Angeles County Bar Association. Mr. Perez is past President of the Alumni Board for the UCLA School of Law and has served as an Adjunct Professor, Golden Gate University, Graduate School of Taxation.

Justin T Miller, AEP, CFP, J.D., LL.M., TEP

As a national wealth strategist at BNY Mellon, Justin Miller works collaboratively with other advisors to provide comprehensive wealth planning advice to clients and their families. He also is an adjunct professor at Golden Gate University School of Law, a Fellow of the American College of Trust and Estate Counsel, and a sought-after speaker on tax, estate planning and family governance topics for major conferences throughout the country. In addition, Justin has published numerous articles, and he is frequently quoted as an industry expert in the media. He received a master of laws in taxation and a juris doctor from NYU School of Law and a bachelor’s degree, with honors, from U.C. Berkeley.

Michel R. Stein, Esq

Michel Stein is a principal at Hochman Salkin Toscher Perez, specializing in controversies, as well as tax planning for individuals, businesses and corporations. For almost 20 years, he has represented individuals with sensitive issue civil tax examinations where substantial penalty issues may arise, and extensively advised individuals on foreign and domestic voluntary disclosures regarding foreign account and asset compliance matters. Mr. Stein is well respected for his expertise and judgment in handling matters arising from the U.S. Government’s ongoing enforcement efforts regarding undeclared interests in foreign financial accounts and assets, including various methods of participating in a timely voluntary disclosure to minimize potential exposure to civil tax penalties and avoiding a criminal tax prosecution referral. He has assisted hundreds of individuals who have come into compliance with their foreign reporting requirements through the OVDP, Streamline or otherwise. Throughout his career, Mr. Stein has represented thousands of individual, business and corporate taxpayers involved in civil examinations and administrative appeals, tax collection matters as well as with possible assertions of fraudulent conduct and in defending criminal tax investigations and prosecutions at every administrative level within the IRS.

Minna C. Yang, Esq, Esq.

Minna Yang is a partner with Wagner, Kirkman, Blaine, Klomparens & Youmans, LLP. With over 15 years of extensive experience, Yang is a member of the business transactions department which practices in the areas of taxation, business matters, real estate, estate planning and probate. She not only provides direct representation to clients, but serves as a practiced resource to client’s primary accountants, financial advisers and other representatives. In the area of business transactions, Yang assists clients and companies with matters including owner relationships, mergers, acquisitions, sales, exchanges, financing and debt restructuring including foreclosures, leases, partnerships, joint ventures and broker-agent relationships. In addition, Yang also specializes in related insurance planning and general business law. In the area of real property transactions, Yang serves several well-known real estate development companies by acting as general counsel. Her services provided include but are not limited to acquisitions, sales, 1031 exchanges, financing, reorganizations, debt restructuring, leases, partnerships, joint ventures, options, licenses, easements, development agreements, cost sharing agreements and various types of transactions related to real estate ownership.

Steven Toscher, Esq

Steven Toscher of Hochman, Salkin, Rettig, Toscher & Perez, P.C. specializes in civil and criminal tax controversy and litigation. He is a certified specialist in taxation, the State Bar of California Board of Legal Specialization, a Fellow of the American College of Tax Counsel and has received an "AV" rating from Martindale Hubble. In addition to his law practice, Mr. Toscher has served as an adjunct professor at the USC Marshall School of Business since 1995, where he teaches tax procedure. He has also served on the faculty of the American Bar Association Criminal Tax Fraud Program since 1998. He is a former internal revenue agent with the IRS and a trial attorney with the Tax Division of the U.S. Department of Justice in Washington, D.C., where he received its Outstanding Attorney Award. Mr. Toscher is a frequent lecturer to professional groups and author on civil and criminal tax controversy topics. He is frequent contributor to the Los Angles Lawyer, The Journal of Tax Practice and Procedure and Tax Management Bureau of National Affairs.

Troy Lewis, CPA

Troy Lewis is the Past Chair of the Tax Executive Committee of the American Institute of CPAs (AICPA) in Washington, DC. In this role, he has testified six times before the United States Senate Finance Committee and the House Committee on Small Business. Lewis has been active with the AICPA and the Utah Association of CPAs, for over two decades serving in key leadership positions including the President of the UACPA. Lewis currently teaches accounting and tax at Brigham Young University in Provo, Utah. He is in practice as a Manager/Member at Lewis & Associates, CPAs, LLC in Draper, Utah. He also worked in public accounting at Arthur Andersen and for a community bank in St. George, Utah. He obtained his Masters of Accountancy and Bachelors of Science in Accountancy from Brigham Young University. He is also a Certified Public Accountant (CPA) and a Chartered Global Management Accountant (CGMA).