Richard Gano

• Former IRS tax attorney, IRS Office of Chief Counsel, Washington, DC
• LL.M. in Taxation, Loyola Law School

Richard Gano is a tax attorney with Holtz, Slavett, & Drabkin. Richard practices in all types of tax controversy matters including income tax, estate tax, gift tax, employment tax, collection issues, and penalties. 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 federal district court.

Before joining the firm, Richard was a tax attorney for the IRS Office of Chief Counsel in its headquarters in Washington, DC, where he worked in the Income Tax and Accounting division. At the IRS, Richard analyzed complex situations involving conservation easements, individual and business tax deductions, and timing issues related to reporting income and claiming deductions. Richard served as an IRS subject matter expert on alimony and separate maintenance payments, trade or business expenses, and the medical expense deduction. He also assisted in drafting guidance on charitable conservation easement deductions and guidance related to the capitalization of intangible assets, including IRS Chief Counsel Advice (CCA) 202005019. Richard regularly provided advice to IRS revenue agents and examiners as part of IRS audits and examinations, as well as advice to IRS attorneys in U.S. Tax Court cases. As a subject-matter expert, Richard reviewed numerous briefs filed in the U.S. Tax Court, including matters related to conservation easements and loss deductions. His work included reviewing the briefs that led to a complete IRS victory in Sage v. Commissioner, 154 T.C. 270 (2020). He also analyzed matters involving business deductions, charitable contribution deductions, interest expense deductions, and loss deductions. Richard was heavily involved in the final regulations that generally disallow a charitable contribution when a taxpayer receives or expects to receive a state or local tax credit in return for such payment (REG-112176-18). As a representative for the IRS, Richard spoke at conferences on the topics of medical expenses and farming issues in the tax code.

Richard received his J.D. and LL.M. in Taxation from Loyola Law School in Los Angeles. While at Loyola, he was a technical editor on the Loyola of Los Angeles Law Review, published an article on the tax consequences of egg donation, and was the President of Loyola’s Tax Law Society. He received his B.S., magna cum laude, in Accountancy from California State University Northridge and passed all of the CPA exams.

Richard also has been a contributor to Forbes, publishing articles on personal finance.