Blog
Associate Attorney Dennis Nguyen Featured in Tax Notes This Month
June 30, 2026
Taylor Nelson Amitrano is delighted to announce that Associate Attorney Dennis Nguyen was featured in Tax Notes with the publication of his article, “COVID-19 Theft Losses: Kwong May Allow Theft Loss Under IRC § 165(h)(5).”
Tax Notes, published by Tax Analysts, is one of the nation's leading tax publications and an important resource for attorneys, accountants, academics, and other tax professionals. In this thought-provoking article, Dennis explores whether the COVID-19 federal disaster declaration and the reasoning in Kwong v. United States may support certain theft loss deductions under IRC § 165(h)(5) involving pandemic-related fraud schemes. Readers will gain insight into the legal framework surrounding these claims, the competing arguments that taxpayers and the IRS may raise, and the procedural considerations that could affect potential refund opportunities.
Learn more about Dennis and his practice on his bio here.
Browse
Recent Posts
- October 15, 2024 Michael Romero and Jinsoo Lee, Attorneys at Taylor Nelson Amitrano LLP, Invited to Participate in the October 2024 California Lawyers Association Sacramento Delegation
- October 14, 2024 AI for All? Proposal for an IRS Data Integrity and Ethics Lab.
- October 1, 2024 Taylor Nelson Amitrano LLP Attorney Dennis Nguyen Of Counsel, Presented at the American Bar Association’s Virtual 2024 Fall Meeting
- September 30, 2024 Taylor Nelson Amitrano LLP’s Senior Counsel, Robert Russell, Presenting at the Beverly Hills Bar Association Panel
- September 9, 2024 Taylor Nelson Amitrano LLP’s Senior Counsel, Robert Russell, Presenting at the 2024 IRS Nationwide Tax Forum