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A. Lavar Taylor

Managing Partner

A. Lavar Taylor - Managing Partner at The Law Offices of A. Lavar Taylor

Education

  • Bachelor of Arts (Political Science), cum laude, University of Illinois
  • Juris Doctor, magna cum laude, Georgetown University Law Center

Awards & Certifications

  • 2019 - Voted into “The Best Lawyers in America®” (since 2006)
  • 2019 - Super Lawyers
  • 2019- AV Rated with Martindale-Hubbell since 2010
  • 2018 - Hon. Peter M. Elliott Award Recipient 
  • 2018 - Inducted into the American College of Tax Counsel
  • 2018 - Super Lawyers
  • 2015 - Coast Magazine Orange County Top Attorneys List
  • 2013 - Joanne Garvey Award Recipient
  • 2011 - “Lawyer of the Year,” Orange County, California, Best Lawyers
  • 2004 - V. Judson Klein Award Recipient
  • Included on The National Trial Lawyers: Top 100

Overview

Lavar Taylor is the founder of Law Offices of A. Lavar Taylor and has over 38 years of experience in handling civil and criminal tax controversies involving the IRS and state tax agencies.  Lavar is widely recognized for his expertise and success in handling bankruptcy-related tax matters, he serves as Tax Counsel to the firm Shulman Bastian Friedman & Bui, LLP, and he handles litigation in all trial and appellate courts.  Lavar also resolves administrative disputes with the IRS and state tax agencies including audits, collection matters, criminal investigations, administrative hearings with the IRS Office of Appeals, Collection Due Process Appeals, as well as disputes before the California Office of Tax Appeals and the California Unemployment Insurance Appeals Board. 

Prior to entering private practice, Lavar served as an Assistant U.S. Attorney in the Central District of California Tax Division of the U.S. Attorney’s Office from 1987 to 1989. From 1984 to 1987, he 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, and bankruptcy matters for the IRS. From 1981 to 1984, Lavar was an Attorney with General Litigation Division of the IRS Office of Chief Counsel in Washington, D.C.

Since 2004, Lavar has been an Adjunct Professor of Law at Chapman University School of Law in Orange, California and he currently teaches Federal Tax Procedure.

Lavar is an inaugural member of the Adjunct Faculty in the Tax LLM Program at the University of California, Irvine.  Lavar will run the Appellate Tax Clinic at the UC Irvine Law School, allowing LL.M. candidates to assist in the preparation of Amicus Curiae briefs to be filed in significant tax-related cases.

Lavar is committed to giving back to the tax community.  He served as the Chair of both the Procedure and Litigation Committee and the Bankruptcy Tax Committee of California State Bar’s Tax Section.  He also acts as a mentor to students and regularly speaks at programs for recent law school graduates sponsored by the Orange County Bar Association.  

Publications & Speaking Engagements

  • Panelist on the 2017 Tax Cuts and Jobs Act, American Bankruptcy Institute’s 2019 Bankruptcy Battleground West Event, 2019.
  • Presenter at the Orange County Bar Association Bridging the Gap Program, 2019.
  • Panelist, “With All Deference: What Standard should a Court Apply to Tax Regulations,” 2018 ABA 35th National Institute on Criminal Tax Fraud and 8th Annual National Institute on Tax Controversy, 2018.
  • Panelist, “Protecting Your Client Against the Issuance of a Summons and Summons Enforcement,” USD School of Law- RJS Law Tax Controversy Institute, 2018.
  • Panelist, “The New Wave of IRS Fraud Referrals- Fact or Fiction,” UCLA Tax Controversy Institute, 2018.
  • “Whether alleged alter egos, successors in interest and nominees of taxpayers have rights under the Collection Due Process Procedures” (5 part series), www.procedurallytaxing.com, 2018.
  • Speaker, “Litigation Tax Issues in Bankruptcy, Possibilities and Pitfalls,” American Bar Association, 2018.
  • Panelist, “Non-Traditional Issues Associated with the New Partnership Audit Rules a.k.a. ‘Don’t Let Your Child Grow Up to Be a Partnership Representative,’” USC Gould School of Law 2018 Tax Institute, 2018.
  • Presenter, “How to Handle IRS Summons,” CalCPA Education Foundation Beverly Hills Discussion Group, 2018.
  • Presenter, “Discharging Taxes in Bankruptcy and Litigating Tax Issues in Bankruptcy Court,” King Bankruptcy Academy Seminar, 2018.
  • Panelist, “Capturing the Small Captive Insurance Company,” UCLA Tax Controversy Institute, 2017.
  • Panelist, “Offshore Accounts and Compliance- Where are we Today? State Filing Requirement and Considerations when filing OVDP,” 13th Annual USD-Procopio International Tax Institute, 2017.
  • Speaker, “Community Property Law Tax Issues,” RJS Law-USD School of Law Tax Institute, 2017.
  • Presenter, “Federal Civil Procedures,” Orange County Association of Legal Administrators, 2017.
  • Panelist, “Litigating the ‘Merits” of a Tax Liability in Collection Due Process Cases under the Internal Revenue Code Sections 6320 and 6330 and What are the ‘Merits’ of a Tax Liability and When can you Raise them in a CDP Case,” 2017 American Bar Association Tax Section Meeting, 2017.
  • Panelist, Civil Tax Workshop, 334d Annual National Institute on Criminal Tax Fraud and the Sixth Annual Institute Tax Controversy, 2016.
  • Panelist, “Resolving Tax Disputes in the Bankruptcy Forum,” USD School of Law- RJS Law Tax Controversy Institute, 2016.
  • Court Jurisdiction: It’s not Just for Law Professors,” CCH Journal of Tax Practice & Procedure, 2015.

Reported Cases

Court of Appeals: Our Country Home Enters. v. Comm'r, 855 F.3d 773 (7th Cir. 2017), 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: United States v. Lin,   2014 U.S. Dist. LEXIS 182900 (C.D. Cal. 2014),  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: In re USA Sales, Inc., 580 B.R. 852 (Bankr. C.D. Cal. 2018),  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: Pac. Mgmt. Grp. v. Comm'r, T.C. Memo 2018-131,  Nebeker v. Commissioner of I.R.S., T.C. Memo 2016-155 (Aug. 16, 2016), SECC Corporation v. Commissioner, 142 T.C. 225 (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).