Mark's Insight & Creativity
Have Helped Shape the Law
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MARK'S INSIGHT & CREATIVITY
HAVE HELPED SHAPE THE LAW
(Each case stands on its own merits. No promise or warranty of specific results in your case should be inferred from results of these past cases.)
Mark has demonstrated repeatedly that, beyond technical competence, he sees opportunities to shape the law to make it fairer to taxpayers. The following are examples which not only achieved great results, but are frequently cited in casebooks and treatises on applicable law:
In Scar v Commissioner, 814 F.2d 1363, the IRS issued a notice to Mark's clients determining a deficiency based on a tax shelter in which the clients did not participate, and assuming the highest tax bracket because the IRS did not have a copy of the taxpayers' income tax return available to see that they were not in that tax shelter and not in the highest tax bracket. Mark filed a petition in the Tax Court and challenged the validity of the notice on then novel grounds. Although the Tax Court agreed with the IRS, the U.S. Court of Appeals agreed with Mark, reversed the Tax Court and threw the IRS out of court with nothing. The case was featured in the Wall Street Journal-- twice; and is now a part of most, if not all textbooks and treatises dealing with Federal Tax Procedure.
In U.S. v. Energy Resources, 110 S.Ct. 2139, Mark wrote an amicus brief to the Supreme Court, arguing in favor of the debtors' ability to allocate how money paid to the IRS in a Chapter 11 bankruptcy plan should be allocated between different tax debts. The taxpayers prevailed, and the lead lawyers for the debtors in that case wrote to Mark:
"...If I did not say so before, let me add that your amicus brief and savvy ideas were quite valuable..." and
"I also want to compliment you on your briefs to the 9th Circuit and the Supreme Court. I thought that your return to first principles on the designaion issue was imaginative and persuasive."
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Unfiled tax returns?
Need to correct erroneous tax returns?
Being audited by the IRS, FTB or SBE?
Received a Notice of Deficiency?
(Call immediately to protect your rights!)
Litigating Tax or Tax-Related Issues?
Mark can help!
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