Richard G. Stack

Overview

Richard (“Rick”) G. Stack is Senior Counsel with Taylor Nelson Amitrano LLP, with nearly 38 years of experience handling civil and criminal tax controversies involving the IRS and state tax agencies.  Rick handles litigation in trial and appellate courts, including the U.S. Tax Court, U.S. District Court, U.S. Bankruptcy Court, and the U.S. Court of Appeals for the Ninth Circuit.  He also handles disputes before the California Office of Tax Appeals (OTA) and administrative disputes with the IRS and state tax agencies, including the Franchise Tax Board (FTB), the California Department of Tax and Fee Administration (CDTFA), the California Employment Development Department (EDD), and the Los Angeles County Property Tax Assessor, as to audits, collection matters, criminal investigations, and administrative hearings with the IRS Office of Appeals, including Collection Due Process Appeals.

Rick prides himself in representing clients in the most cost-efficient manner possible while achieving favorable results.  He approaches tax disputes with an open mind and enjoys finding solutions to clients’ seemingly intractable tax problems.  He always treats opposing counsel and tax agents with respect while not taking “no” for an answer in zealously representing clients and requesting tax authorities to reconsider their initial positions.   

Before entering private practice, Rick served as an Assistant U.S. Attorney (AUSA) in the Tax Division of the U.S. Attorney’s Office (USAO) for the Central District of California from 1991 to 2011.  During his tenure as an AUSA, Rick prosecuted tax and financial crimes under various statutes and defended appeals, as well as represented the United States in tax controversies before the federal district court, the bankruptcy court, and the California state courts.  His criminal trial experience with the USAO includes four jury trials and one bench trial, in cases ranging from subscribing to false tax returns (26 U.S.C. § 7206(1)) or aiding and assisting in the preparation of false returns (26 U.S.C. § 7206(2)) to conspiracy to defraud the United States with respect to claims (18 U.S.C. § 286) or making false, fictitious, or fraudulent claims against the United States (18 U.S.C. § 287). He also negotiated pre-indictment plea agreements and handled change of plea and sentencing hearings in all cases to which he was assigned.

As an AUSA, Rick also defended the United States in tax refund suits, wrongful levy actions, suits to enjoin tax collection, and other suits. His civil trial experience with the USAO in the district court and bankruptcy court includes at least three jury trials and three bench trials in tax collection suits, actions to enjoin tax collection, and actions to determine tax liabilities, including "responsible" person penalties under I.R.C. § 6672.  Rick has extensive criminal and civil law and motion practice in district court and bankruptcy court and has litigated objections to IRS claims, complaints to determine tax liability, complaints to determine dischargeability of taxes, and other adversary proceedings in bankruptcy court. He also enforced IRS summonses and prosecuted suits to set aside fraudulent transfers, to reduce tax liabilities to judgment, and to foreclose federal tax liens.

From 1988 to 1991, Rick was a Trial Attorney with IRS District Counsel, representing the Commissioner of Internal Revenue in Tax Court, providing internal advisory opinions to the IRS in tax assessment and collection matters, and representing the United States in certain bankruptcy litigation matters as a Special Assistant U.S Attorney (“SAUSA”). As an IRS Trial Attorney, Rick tried several cases in Tax Court and handled numerous contested matters as a SAUSA in Bankruptcy Court. 

Rick has a passion for assisting clients in resolving their tax disputes.  He also enjoys sharing his extensive knowledge of the law with not just clients but also attorneys, accountants, CPAs, and other tax professionals.  He has given presentations and been on panel discussions with CPA and bar associations, on topics ranging from the requirements to obtain innocent spouse relief, bankruptcy tax issues, and captive insurance matters.  He is also actively involved in the Tax Section of the California Lawyers’ Association.  While in government service, Rick regularly gave presentations to IRS agents on such topics as summons enforcement and developing collection cases for possible litigation.  As an IRS Trial Attorney, Rick created a checklist that was later included in the Internal Revenue Manual on the requirements for establishing tax liability based on alter ego, nominee, and transferee theories.