Charles Rosen received his Juris Doctor from Western State University, College of Law in Fullerton, California in 1976. He received his Bachelor of Arts degree in History from the California State University Northridge in 1970.
Mr. Rosen 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, resolution of open seizures and levies.
While working for the IRS, Mr. Rosen was a member of the Western United States Instructor Panel teaching numerous classes over the years to IRS collection personnel and District Counsel attorneys, and has been a guest speaker at the U.S. Department of Justice’s attorney training program. He also authored and edited numerous IRS in-house training publications and portions of the Internal Revenue Manual dealing with tax liens, summons, jeopardy and termination assessments, offers, bankruptcy, and receivership.
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. These include presentations at the annual meetings of the National Association of Bankruptcy Trustees, National Association of Chapter 13 Trustees, and the Association of Insolvency & Restructuring Advisors, as well as numerous local bar associations, local California Bankruptcy Forums, CPA societies, and chapters of the Society of IRS Enrolled Agents. He has a recurring tax issues column in the quarterly California Receivership News. In the early 1990's, he was for three years an adjunct professor of law at Western State University. He has authored several articles on the subject of taxes, bankruptcy, and receiverships and has edited and consulted on several books on bankruptcy and on other subjects.
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