Estate & Gift Tax Controversies: Mastering IRS Audits, Privilege Issues, and Tax Court Strategies

David J. Warner | Holtz, Slavett & Drabkin

David J. Warner is a Tax Attorney and Shareholder with Holtz, Slavett & Drabkin and the Managing Principal of the firm’s Orange County office. David practices in all aspects of tax controversy including audits, litigation, and collection defense and represents taxpayers in disputes with the IRS, FTB, CDTFA, and EDD. David has expertise in complex tax litigation and matters involving offshore compliance, partnerships, and S corporations.

Before joining HSD, David was a Senior Trial Attorney with the IRS Office of Chief Counsel for 9 years. As an IRS attorney, David represented the IRS in over 500 cases in U.S. Tax Court, represented the United States in bankruptcy court as a Special Assistant U.S. Attorney, and advised local IRS SEP and LB&I IIC revenue agents on complex domestic and international issues.

David was an Adjunct Professor at Loyola Law School, University of California Irvine School of Law, and Chapman University Fowler School of Law, where he taught tax practice and procedure, partnership tax, bankruptcy tax, and corporate tax.

David received an LL.M. in Taxation from NYU School of Law, where he was a graduate editor on the Tax Law Review. David earned his J.D., magna cum laude, from Loyola Law School in Los Angeles.

Kevin Oveisi | Holtz, Slavett & Drabkin

Kevin Oveisi is a Tax Attorney with Holtz, Slavett & Drabkin. Kevin is a former IRS Senior Trial Attorney. 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.

At the IRS, Kevin was a Senior Trial Attorney with the IRS Office of Chief Counsel, Small Business SelfEmployed 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 and he received the IRS Counsel New Attorney of the Year Award. 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.

Sebastian Voth | Hochman Salkin Toscher Perez P.C

Sebastian Voth is a Principal at Hochman Salkin Toscher Perez P.C., specializing in tax investigations, litigation and appeals, and complex tax matters. Prior to entering private practice, Mr. Voth served for 15 years at the Internal Revenue Service including most recently as a Special Trial Attorney with the IRS Office of Chief Counsel’s Strategic Litigation Division leading trial teams in all phases of litigation before the Tax Court.

During his tenure with the IRS, Mr. Voth served on the leadership team of the nationwide IRS Counsel mentoring program and mentored numerous IRS attorneys.

He is the recipient of two Lucite Awards for significant Tax Court opinions and received a 2024 Special Act Award (Strategic Litigation), the 2023 Nationwide Innovator of the Year (LB&I), the 2022 Nationwide Special Trial Attorney of the Year (SB/SE), the 2017 U.S. Department of the Treasury Outstanding Litigator and the 2017 Nationwide Attorney of the Year (SB/SE). Serving as a Special Trial Attorney, Mr. Voth handled some of the IRS’s most significant and complex litigation matters.

Mr. Voth received his J.D. with honors from Emory University School of Law.

Robert Horwitz | Hochman Salkin Toscher Perez P.C

Robert Horwitz has over 40 years of experience as a tax attorney specializing in the representation of clients in civil and criminal tax cases, including civil audits and appeals, tax collection matters, criminal investigations, administrative hearings and in civil and criminal trials and appeals in federal and state courts. He has served as a member of the Executive Committee of the Taxation Section of the State Bar of California and was Chair of the Taxation Section for 2015-2016 year. He was previously Chair of the Tax Procedure and Litigation Committee of the State Bar Taxation Section. He is the 2022 recipient of the California Lawyers Association Joanne M. Garvey Award for lifetime achievement and outstanding contributions to the field of tax law.

Prior to entering private practice, Mr. Horwitz tried tax cases on behalf of the United States as a trial attorney with the Department of Justice Tax Division and then as an Assistant United States Attorney in Los Angeles. While with the Department of Justice, Mr. Horwitz received a Special Commendation for outstanding service to the Department of Justice Tax Division, two Outstanding Trial Attorney awards, a Meritorious Service Award and a Meritorious Award. He is a cum laude graduate of Northwestern University School of Law.

I. Anticipate and address audit stage privilege and evidentiary challenges in estate and gift tax matters | 1:00pm – 1:20pm

II. Understand the IRS estate and gift tax audit process and how it differs from income tax audits | 1:20pm – 1:40pm

III. Recognize and respond effectively to IRS anti-abuse doctrine arguments especially the step transaction doctrine | 1:40pm – 2:00pm

Break | 2:00pm – 2:10pm

IV. Navigate communications with valuation experts to maintain defensibility and privilege | 2:10pm – 2:30pm

V. Advocate skillfully before the IRS Independent Office of Appeals and prepare for potential tax court litigation | 2:30pm – 2:50pm

VI. Tailor strategies to your client’s evolving tax authority audiences to maximize favorable outcomes | 2:50pm – 3:10pm