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CHARLES F. ROSEN

45 Years Tax Experience,
29 Years with the IRS

CHARLES F. ROSEN

Attorney
(714) 546-0445 x114
chuckrosen@taylorlaw.com
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Chuck Rosen works with clients in matters involving tax assessment, tax collection, sales tax, and payroll tax.

Mr. Rosen joined the firm in 2000. He started his distinguished 29-year career with the IRS in 1970 as a revenue officer. In 1973, he became the Chief of the Procedures & Insolvency Unit, Special Procedures Staff in Los Angeles. Thereafter, he served as a Bankruptcy Advisor in the Los Angeles and Laguna Niguel Special Procedures offices working on all chapters of bankruptcy; he also worked on other non-bankruptcy aspects of tax collection including, but not limited to, lien discharge and subordination applications, review of Trust Fund Recovery Penalties for responsible persons, receiverships, civil suits by and against the government, claims for refund and for wrongful levy, and resolution of open seizures and levies. In 1995, during Orange County’s Chapter 9 bankruptcy proceedings, he served as Special Bankruptcy Counsel to the Orange County Grand Jury.

Mr. Rosen’s non-IRS work experience include private practice with the Law Firm of Garber, Marshack, Fell & Meyer, and being a bankruptcy attorney/analyst with the Office of U.S. Trustee in Los Angeles from 1979-1980. In 2006 Mr. Rosen was honored by the Orange County Bankruptcy Forum and the Orange County Bar Association with the Hon. Peter M. Elliott Award for his distinguished service to the bankruptcy community.

Mr. Rosen is a frequent lecturer on bankruptcy and receivership tax issues and IRS tax collection matters. From 2003 through 2006, Mr. Rosen was an Adjunct Professor of Law at Western State University, College of Law teaching tax controversy courses and bankruptcy law.

Education

  • B.A. (History), California State University Northridge
  • J.D., Western State University

Bar Admissions

  • State Bar of California

Honors & Awards

  • I.R.S. Regional Commissioner’s Award as the outstanding employee-of-the-year for the Western Region (nine western states) for quality of work, leadership, special assignments, lectures at Continuing Professional Education for Revenue Officers, teaching at District Counsel seminars.
  • One of the Top Five Tax Attorneys in Orange County OC Metro magazine, August 2009
  • Honorable Peter M. Elliott Memorial Award: Mr. Rosen received the Honorable Peter M. Elliott Memorial Award, for “Outstanding Scholarship, Ethics and Service to the Orange County Bankruptcy Community” presented jointly by the Orange County Bankruptcy Forum and the Orange County Bar Association (Commercial & Bankruptcy Law Section). (2005)

Publications

  • “What May Constitute Fraud for Nondischargeability of Tax Debts ,” Distressed Business & Real Estate Newsletter (April/May 2001)
  • “Turning a No Asset Chapter 7 Case into an Asset Case When There is a Federal Tax Lien , “ NABTalk, a magazine publication of the National Association of Bankruptcy Trustees (Spring 2002)
  • “Interpreting and Paying an I.R.S. Proof of Claim,” NABTalk, a magazine publication of the National Association of Bankruptcy Trustees (Spring 2002)
  • “Federal Tax Liens and the Receiver,” California Receivership News, a magazine publication of the California Receivers Forum (Fall 2003)
  • “The Empire Strikes Back,” California Receivership News, a magazine publication of the California Receivers Forum (Winter 2003)
  • “Intimate Affairs With the IRS: How to Handle Those Delicate Relationship Issues,” California Receivership News, a magazine publication of the California Receivers Forum (Summer 2004)
  • “Beware of Withholding Tax Requirements on Proceeds of Real Property Sales,” California Receivership News, a magazine publication of the California Receivers Forum (Summer 2004)
  • “THE IRS IS WATCHING, Practical Answers for Everyday Problems,” California Receivership News, a magazine publication of the California Receivers Forum (Summer 2004)
  • “Disposition of a Federal Tax Lien When the Tax Is Discharged,” American Bankruptcy Institute’s Cracking the Code, an e- Newsletter of Insolvency Issues (August 2004)
  • “Receivers and Taxes: A Q&A on Taxpayer ID Numbers and Sales Proceeds Distributions,” California Receivership News, a magazine publication of the California Receivers Forum (Fall 2004)
  • “It’s a Fact, Jack – Receivers Pay Personally for Ignoring the IRS Payroll Tax Priority,” California Receivership News, a magazine publication of the California Receivers Forum (Summer 2005)
  • “Can the Court Unsulate a Receiver From Tax Related Responsibility and Does a Federal Tax Lien Always Trump a State Lien,” California Receivership News, a magazine publication of the California Receivers Forum (Spring 2005)
  • “Congress Strengthens Laws for Court-Appointed Officers to Promptly File Tax Returns and Pay Taxes for Court- Supervised Businesses; Receiver Takes Hit for Non-Payment of Personal Taxes,” California Receivership News, a magazine publication of the California Receivers Forum (Fall 2005)
  • “Receiver’s Use of Constructive Trusts,” California Receivership News, a magazine publication of the California Receivers Forum (Spring 2006)
  • “IRS Says All Receivership Estates are Qualified Settlement Funds and Receivers Must File Form 1120-SF Returns or Face Personal Tax Liability,” California Receivership News, a magazine publication of the California Receivers Forum (Winter 2006)
  • “ALL Receivers May Have Obligations to File a Federal Tax Return,” California Receivership News, a magazine publication of the California Receivers Forum (Winter 2006)
  • “Trustees Face Revised Procedures for Clearing an Estate’s Income Tax Returns,” NABTalk, a magazine publication of the National Association of Bankruptcy Trustees (Winter 2006)
  • “Receivers: The IRS Wants You . . . To Do Its Job For It and Then Some!”, California Receivership News, a magazine publication of the California Receivers Forum (Summer, 2007)
  • “Fiduciary is Required to Notify the I.R.S. of the Appointment as Receiver,” California Receivership News, a magazine publication of the California Receivers Forum (Winter 2007)
  • “Tax Obligations of Family Law Receivers,” California Receivership News, a magazine publication of the California Receivers Forum (Spring 2008)
  • “Ignore At Your Peril: BAPCPA Tax Changes Affect All Bankruptcy Chapters,” California Receivership News, a magazine publication of the California Receivers Forum (Summer 2008)
  • “Does a State Court’s Approval of a Final Account and Report Bind Federal Entities?”, California Receivership News, a magazine publication of the California Receivers Forum (Summer 2009)