Mr. Taylor, the founder of the Firm, has over 35 years of experience in handling civil and criminal tax controversies. He handles litigation in U.S. District Court, U.S. Bankruptcy Court, U.S. Tax Court, U.S. Court of Claims, U.S. Courts of Appeal, and the U.S. Supreme Court. He also handles administrative disputes with the IRS, including audits, collection matters, criminal investigations, administrative hearings with the Office of Appeals and Collection Due Process appeals. Mr. Taylor, prior to entering private practice in 1989, served as an Assistant U.S. Attorney in the Tax Division of the U.S. Attorney’s Office in the Central District of California from 1987 to 1989. From 1984 to 1987, Mr. Taylor was a Senior Trial Attorney with the Laguna Niguel IRS District Counsel’s Office, where he handled Tax Court cases, criminal matters and complex collection matters for the IRS. From 1981 to 1984, Mr. Taylor was an Attorney with General Litigation Division of the IRS Office of Chief Counsel in Washington, D.C., where he specialized in collection, bankruptcy and summons matters for the IRS. Mr. Taylor has a wealth of experience handling all aspects of tax disputes involving federal and state taxing agencies. He also serves as an expert witness in litigation between private parties where tax issues arise. Mr. Taylor serves as Tax Counsel to the firm of Shulman, Hodges & Bastian.
HONORS & AWARDS
Mr. Taylor is an AV rated 5.0 attorney. AV Preeminent® (4.5-5.0) – AV Preeminent® is a significant rating accomplishment – a testament to the fact that a lawyer’s peers rank him or her at the highest level of professional excellence.
From 2006 through 2016, Mr. Taylor has consistently been named as one of “The Best Lawyers in America®” in the specialty of tax law.
In 2015, A. Lavar Taylor is included in The National Trial Lawyers Top 100 list. The National Trial Lawyers: Top 100 an invitation-only organization composed premier trial lawyers. Membership is extended solely to the select few of the most qualified attorneys from each state who demonstrate superior qualifications of leadership, reputation, influence, stature and public profile.
In 2013, Mr. Taylor received the Joanne Garvey Award from the Tax Section of the State Bar of California. This Award is given annually to recognize lifetime achievement and outstanding contributions to the field of tax law by a senior member of the California tax bar.
In 2011, he was selected as “Lawyer of the Year” in Tax Law for Orange County, California by Best Lawyers®.
In 2004, Mr. Taylor received the V. Judson Klein Award from the Tax Section of the State Bar of California. This award is given annually to a tax attorney in California who exemplifies the qualities of the late V. Judson Klein, namely, a high level of legal professionalism and zest for life.
B.A. (Political Science), University of Illinois
J.D. Magna Cum Laude, Georgetown University Law Center
ADMITTED TO PRACTICE
- United States Tax Court
- United States District Court, Southern, Central, Eastern and Northern Districts of California
- United States Court of Appeals 4th Circuit
- United States Court of Appeals 7th Circuit
- United States Court of Appeals 9th Circuit
- United States Court of Appeals 10th Circuit
- United States Court of Federal Claims
- United States Supreme Court
- State Bar of California
- District of Columbia Bar
- American Bar Association
- Federal Bar Association
- Orange County Bar Association
- State Bar of California Tax Procedure & Litigation Committee
- Association of Tax Counsel
Court of Appeals: Hawkins v. The Franchise Tax Board of California, 769 F.3d 662 (9th Cir.2014)(as amicus curiae), Meruelo v. Commissioner, 691 F.3d 1108 (9th Cir. 2012), Gorospe v. United States, 451 F.3d 966 (9th Cir. 2007), Ronald Moran Cadillac v. United States, 385 F.3d 1230 (9th Cir. 2004), Liti v. Commissioner, 289 F.3d 1103 (9th Cir. 2002),Vendor Surveillance Corp. v. United States, 97-2 U.S.T.C. 50,527 (9th Cir. 1997), Taffi v. United States (In re Taffi), 96 F.3d 1190 (9th Cir. 1996) (en banc), affirming 68 F.3d 306 (9th Cir. 1995), Miller v. United States, 66 F.3d 220 (9th Cir. 1995).
District Court: Parchan v. United States, 2011-1 U.S.T.C. 50,326 (C.D. Cal. 2011), United States v. Novelli, 381 F. Supp.2d 1125 (C.D. Cal. 2005), Muffet Medlock v. United States, 325 F. Supp. 2d 1064 (C.D. Cal. 2003), United States v. Klein (In re Klein), 189 B.R. 505
(C.D. Cal. 1995).
Bankruptcy Court: Orange County District Attorney v. Powerplant Maintenance Specialists, Inc., unreported opinion, (Bankr. C.D. Cal. 2008), Robinson, Diamant, Brill & Klausner v. Pacetti (In re Pacetti), 79 A.F.T.R. 2d 2619 (Bankr. C.D. Cal. 1996), Znider v. United States (In re Znider), 150 B.R. 239 (Bankr C.D. Cal. 1993).
U.S. Tax Court:Nebeker v. Commissioner of I.R.S., T.C. Memo 2016-155 (Aug. 16, 2016), SECC Corporation v. Commissioner, 142 T.C. __ (No. 12, April 3, 2014), Tucker v. Commissioner, 135 T.C. 114 (2010) (as amicus curiae), Meruelo v. Commissioner, 132 T.C. 135 (2009), Estate of Paul Rule, Deceased, Betty Rule, Successor Administrator v. Commissioner, 98 T.C. M. 674 (2009).
Mr. Taylor has authored articles and a number of legislative and administrative proposals, including proposals dealing with “Innocent Spouse” laws and Collection Due Process appeals. A number of the ideas contained in Mr. Taylor’s proposals were eventually enacted into law, including a) the expansion of the Tax Court’s jurisdiction in Collection Due Process cases, b) modification of the Tax Court’s jurisdiction in Innocent Spouse cases, and c) an increase in the amount of damages available when the IRS violates the law while seeking to collect taxes.
Recent publications include:
- This article appeared in the January 2015 issue of CCH’s Journal of Tax Practice & Procedure. Download article here.
- IS AN “ATTEMPT TO EVADE OR DEFEAT” A TAX UNDER THE BANKRUPTCY CODE DIFFERENT FROM AN “ATTEMPT TO EVADE OR DEFEAT” A TAX UNDER THE INTERNAL REVENUE CODE? THE NINTH CIRCUIT WEIGHS IN ON THIS ISSUE IN HAWKINS V. FRANCHISE TAX BOARD
Mr. Taylor has been an Adjunct Professor of Law at Chapman University School of Law in Orange, California, since 2004. He currently teaches Federal Tax Procedure and runs the Appellate Tax Clinic. This clinic, which is the first clinic of its kind in the United States, allows J.D. and LL.M. candidates to assist in the preparation of Amicus Curiae Briefs filed in tax-related cases in various courts around the United States. These Amicus Curiae briefs are filed by the Center for the Fair Administration of Taxes, a not-for-profit organization whose purpose is to advocate for fair and even-handed administration of the tax laws. Mr. Taylor was previously an Adjunct Professor at Golden Gate University.
Mr. Taylor is very active in the Tax Section of the State Bar of California. He has served as the Chair of both the Procedure and Litigation Committee and the Bankruptcy Tax Committee of California State Bar’s Tax Section. He is also a member of the ABA Tax Section, the Tax Section and Commercial Law and Bankruptcy sections of the Orange County Bar Association and the Orange County Bankruptcy Forum.
Mr. Taylor is a regular speaker at programs sponsored by the Tax Section of the California State Bar and at other programs, including the UCLA Tax Controversy Institute, the USC Tax Institute, and the Cal Poly Pomona Tax Institute. He also speaks to groups of Certified Public Accountants and Enrolled Agents.