A Partner with Mather Kuwada in Beverly Hills, California, Steve handles tax audits, investigations, appeals, litigation and collection problems with both the Internal Revenue Service and all California tax agencies. The amounts in dispute range from less than $50,000 to more than $100,000,000. In virtually every case, Steve has obtained positive, cost-effective resolutions to the controversies.
Steve literally grew up preparing tax returns for his father's law office. After an accounting education and stints with a public accounting firm and corporate accounting departments, Steve graduated from law school and decided to learn from the inside. For five years, Steve was a senior trial attorney with District Counsel, Internal Revenue Service in Los Angeles and San Francisco. Since 1987, Steve has focused his law practice on resolution of tax disputes for taxpayers. Steve has dozens of reported United States Tax Court decisions and has resolved thousands of Tax Court cases.
Steve is currently the Co-Director of the Tax Court Pro Se Program sponsored by the Los Angeles County and Beverly Hills Bar Associations. He is currently on the Executive Committee and is also the past Chair of the Tax Procedure and Litigation Committee of the Tax Section of the Los Angeles County Bar Association. He is a Certified Public Accountant (inactive).
Steve authored the Tax Management Portfolios on tax collection and TEFRA partnership procedures. He is co-author of Federal Tax Collection Procedure-Liens, Levies, Suits and Third Party Liability and Federal Tax Collection and Procedure-Defensive Measures, currently in their third edition. Steve is also the author of Audit Procedures for Pass-Through Entities, currently in its third edition. Steve has written law review articles on tax topics and has authored legislative and regulatory commentaries for submission to Congressional committees and the Department of the Treasury.
Steve taught Federal Tax Procedure in the Golden Gate University Masters in Taxation Program for many years. He frequently conducts seminars involving tax controversy matters for California bar associations, CPA groups and other organizations. Steve has been a panelist at the biennial Tax Court Judicial Conference, the UCLA Tax Controversy Institute, and the USC Tax Institute.
J.D., University of Iowa J.D. (1982) with distinction
B.B.A., University of Iowa (1978) with highest distinction
Bloomberg Tax Management Portfolios
The Portfolio, Federal Tax Collection Procedure-Liens, Levies, Suits and Third Party Liability, analyzes in-depth the IRS's procedures for collecting outstanding tax liabilities.
The Portfolio, Federal Tax Collection Procedure-Defensive Measures, analyzes in-depth the procedures available to defend against IRS collection actions.
Bloomberg Tax Portfolio, Audit Procedures for Pass-Through Entities, No. 624, analyzes in detail the statutory rules of §6221–§6234 governing the audits of “TEFRA partnerships.”