- Former IRS Senior Trial Attorney
- Former Department of Justice Special Assistant United States Attorney
- Extensive Tax Court Trial Experience
- Awarded IRS Counsel Litigation Bronze Medallion
- Awarded prestigious IRS Counsel Lucite Award
Emma Warner is a Tax Attorney with Holtz, Slavett & Drabkin and is based in the firm’s Orange County office. Emma has over 13 years of experience practicing in all aspects of tax controversy. Emma’s experience includes tax audits, collection defense, and other matters before the Internal Revenue Service and litigation in the U.S. Tax Court and U.S. District Court. She represents taxpayers in cases involving income tax, estate tax, gift tax, employment tax, collection issues, innocent spouse, penalties, and bankruptcy tax issues. Emma also represents taxpayers before the California Franchise Tax Board (FTB), Department of Fee and Tax Administration (CDTFA, formerly State Board of Equalization (BOE)), and Employment Development Department (EDD).
Before joining Holtz, Slavett & Drabkin, Emma was a Senior Trial Attorney with the IRS Office of Chief Counsel, Small Business Self-Employed Division, in Laguna Niguel for 12 years. As an IRS attorney, she represented the IRS in over 500 cases before the U.S. Tax Court. Emma earned the prestigious IRS Counsel Lucite Award for McGuire v. Commissioner—winning a case establishing legal precedent in a new area of law. In addition, Emma earned two T.C. opinions (the highest level of precedent for Tax Court opinions) resulting in victories for her client, the IRS. As a Special Assistant U.S. Attorney (SAUSA) for the U.S. Department of Justice, Emma handled tax matters in the U.S. Bankruptcy Court.
Emma earned her J.D., cum laude, from Loyola Law School in Los Angeles, where she ranked in the top ten percent of her class, was inducted into the Order of the Coif, and was a Sayre Macneil Scholar. While at Loyola, Emma was a Production Editor on the Loyola of Los Angeles Law Review. She received her B.A. from Mount Holyoke College where she majored in Politics and International Relations. Emma is a member of the State Bar of California.
Reported opinions include Lewis v. Commissioner, 158 T.C. No. 3 (2022); McGuire v. Commissioner, 149 T.C. No. 9 (2017); Brashear v. Commissioner, T.C. Memo. 2020-122; Kerns v. Commissioner, T.C. Memo. 2019-14; Palafox v. Commissioner, T.C. Memo. 2018-124; Vallejo v. Commissioner, T.C. Memo. 2018-39; Alfaro v. Commissioner, T.C. Summ. Op. 2014-54.