On September 5, 2024, the Holtz, Slavett & Drabkin trial team of former IRS attorneys David J. Warner, Kevin Oveisi, and Richard Gano won a complete victory in the United States Tax Court in the cases of Hoyal et al. v. Commissioner, T.C. Memo. 2024-84! These cases involved an 8-day Tax Court trial and included allegations of fraud, arguments that certain entities were shams, and issues involving millions of dollars. The IRS originally alleged that the Hoyals and the trust owed over $50 million in taxes, penalties, and interest. These complex Tax Court cases involved intensive discovery, depositions, and multiple motions. Based on our detailed motion for partial summary judgment, the IRS conceded some of the largest issues before trial, including an I.R.C. § 481(a) adjustment worth over $15 million! After trial and briefing, the Tax Court agreed with our position in full, and our clients now owe $0 instead of $50 million.
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David J. Warner is a Shareholder and the managing principal of the firm’s Orange County office. David practices in all aspects of tax controversy including tax audits, collection defense, and tax litigation. David has extensive trial experience, including a 2-week trial in U.S. Tax Court and other recent trials in both U.S. Tax Court and U.S. District Court. Before joining Holtz, Slavett & Drabkin, David was a Senior Trial Attorney with the IRS Office of Chief Counsel in Laguna Niguel for 9 years. As an IRS attorney, he handled over 500 cases before the U.S. Tax Court, including the most complex domestic and international cases. David was an Adjunct Professor of Law at University of California Irvine School of Law, Chapman University Fowler School of Law, and Loyola Law School, where he taught courses on tax practice and procedure, partnership tax, bankruptcy tax, and corporate tax.
Kevin Oveisi is a tax attorney with Holtz, Slavett, & Drabkin. Kevin has extensive trial experience both with our firm and as a former Senior Trial Attorney with the IRS Office of Chief Counsel 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. 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.
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. 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. He also assisted in drafting guidance on charitable conservation easement deductions and guidance related to the capitalization of intangible assets.
Holtz, Slavett & Drabkin, APLC is a tax controversy and tax litigation law firm consisting of former IRS trial attorneys. We represent taxpayers in all aspects of tax disputes with the IRS and state tax authorities, including complex tax litigation in U.S. Tax Court and U.S. district court and matters involving civil and criminal fraud. To schedule a consultation, please contact us at (310) 550-6200 or (949) 999-6606.