Minh “Dennis” Nguyen
Attorney
(714) 546-0445 ext. 122 eFax: (949) 474-1058
Education
- Master of Laws in Taxation (LL.M.), New York University
- Juris Doctor, Magna Cum Laude, Georgia State University
- Bachelor of Arts in Economics, Minor in Risk Management, Cum Laude, Georgia State University
Bar Admissions
- State Bar of Georgia
- State Bar of California
Languages
- Vietnamese
Overview
Dennis Nguyen is an Associate Attorney at Taylor Nelson Amitrano LLP, where he represents individuals and businesses in a broad range of federal and state tax controversy matters, including audits, appeals, litigation, and collections. His work spans complex tax controversy matters, including business audits and disputes involving conservation easements, micro-captive insurance arrangements, and other high-risk compliance issues.
Dennis is an active member of the ABA Tax Section, where he helps organize and participate in panels on emerging tax topics. He also contributes to the California Lawyers Association, preparing regulatory proposals and engaging in advocacy efforts in Washington, D.C. In addition, he authors articles for national tax publications.
During law school, Dennis represented low-income taxpayers as a student attorney in the Philip C. Cook Low-Income Taxpayer Clinic at Georgia State University. He later pursued advanced tax coursework at New York University School of Law, focusing on corporate, partnership, and international tax.
Dennis earned his Juris Doctor from Georgia State University College of Law in 2021 and his LL.M. in Taxation from New York University School of Law in 2022. He is admitted to practice law in both Georgia and California.
Publications & Speaking Engagements
Publications
- "Expanding The Tax Attributes Succeeded By Bankruptcy Estate: A Proposal To The IRS To Issue Additional Regulations Under IRC Section 1398(G),” California Lawyers Association, 2023, Washington D.C. Delegation. Dennis’s proposal to tax officials in Washington, D.C., to change IRC section 1398(g) as it intersects with bankruptcy law, May 16, 2023.
- “An Overview of Syndicated Conservation Easement Examination Issues” in Thomson Reuters Practical Tax Strategies, June 2024, republished in Taxation of Exempts, July/August 2024 issue. Dennis’s article on an overview of the IRS and Franchise Tax Board audit of conservation easement, June 1, 2024
- "Improving IRS Guidance on Theft Losses Under IRC Section 165(c) And (e): Clarifying Profit Motive, Providing Clearer Partial Loss Standards, and Establishing Safe Harbors for Recovery Efforts and Retirement Distributions,” California Lawyers Association, 2025 Washington D.C. Delegation. Dennis’s proposal to tax officials in Washington, D.C., to improve the ability to claim theft losses so that taxpayers’ losses are not further exacerbated by complicated tax issues.
- “Providing Tax Relief to Scam Victims Through Theft Loss Changes,” Tax Notes Federal, July 21, 2025, p. 401.
Speaking Engagements
- Moderator, “No Tax on Tips Act – A Game Changer,” ABA Taxation Section May Tax Meeting 2025, May 9, 2025
- Moderator, “Navigating Tax Court Trial with Criminal Exposure,” ABA Taxation Section Mid-Year Meeting 2025, February 21, 2025
- Moderator, “Navigating the Income Tax Consequences of Gambling,” ABA Taxation Section Webinar CLE, April 16, 2024
- Panelist, “Gig Economy Taxation,” ABA Taxation Section Midyear Meeting 2024, January 16, 2024
- Moderator, “Navigating the Income Tax Consequences of Gambling,” ABA Taxation Section May Meeting 2023, May 5, 2023
- Moderator, “Taxpayers Experiencing Hardship: How to Best Represent Them Before the IRS,” ABA 2023 Midyear Tax Meeting, February 10, 2023
Affiliations
- Orange County Bar Association – Tax Section & Young Lawyers Division Member
- ABA Individual and Family Taxation Section – Committee Member/Young Attorney Liaison
- California Lawyers Association – Tax Section Member
- Celtic Bar Association of Orange County – Member