Kevin Oveisi

Kevin Oveisi, Tax Attorney

Email Kevin Oveisi‚Äč
Tel: (310) 550-6200
Fax: (310) 774-3904
Los Angeles, California

  • Former IRS Senior Trial Attorney
  • Awarded IRS Counsel New Attorney of the Year
  • Former IRS Core Team Counsel of the Micro-Captive Insurance Cadre
  • Former IRS Counsel of the Non-Cash Charitable Contribution Cadre
  • Extensive Tax Court Trial Experience

Kevin Oveisi is a tax attorney with Holtz, Slavett, & Drabkin. Kevin has experience practicing in all aspects of tax controversy including income tax, estate tax, gift tax, employment tax, collection issues, penalties, and litigation in the U.S. Tax. Court. He represents clients in tax audits, collection defense, and litigation before the Internal Revenue Service, California Franchise Tax Board, Department of Fee and Tax Administration (formerly State Board of Equalization), Employment Development Department, and in the U.S. Tax Court and U.S. District Court. He has particular experience in tax matters involving Micro-Captive Insurance, Non-Cash Charitable Contributions, collection due process, and civil fraud.

Before joining the firm, Kevin was a Senior Trial Attorney with the IRS Office of Chief Counsel, Small Business Self-Employed Division, in Manhattan and Laguna Niguel for 6 years. As an IRS attorney, he represented the IRS in over 400 cases before the U.S. Tax Court, including the most complex cases. As counsel on the IRS Core Team of the Micro-Captive Insurance Cadre, it was his responsibility to advise numerous IRS attorneys and personnel across the country on various complex captive insurance issues. Kevin’s litigation practice at the IRS covered numerous substantive areas of tax law including income tax of individuals, partnerships, and corporations, gift tax, innocent spouse, and collection due process.

Kevin earned his J.D., magna cum laude, from Chapman University School of Law, where he ranked in the top two percent of his class. While at Chapman, Kevin was a member of the Tax Law Society and the Chapman Law Review. He received his B.A. in Accountancy from California State University Fullerton.

Reported opinions include Castillo v. Commissioner, 160 T.C. No. 15 (2023); Post v. Commissioner, T.C. Summ. Op. 2021-10; Patel v. Commissioner, T.C. Memo. 2020-133; Moukhitdinov v. Commissioner, T.C. Memo. 2020-86; Ghadiri-Asli v. Commissioner, T.C. Memo. 2019-142.