R. Todd Luoma

R. Todd Luoma

Of Counsel
Location:
Sacramento, California
Phone:
(916) 488-8501
(800) 684-7147 (Toll Free)
Fax:
(916) 488-8196
Email:

Todd Luoma is an Of Counsel Attorney with the firm who has almost 30 years of experience in tax controversy matters working first as a Trial Attorney at the US Department of Justice, Tax Division followed by his career in private practice representing individuals and businesses in state and federal tax controversy matters at all administrative and judicial levels.

Todd earned his bachelor's degree at Ohio State University where he was elected to Phi Kappa Phi Honor Society, and received his Juris Doctorate degree at Catholic University of America where he focused on international law and related topics and served as a member of the International Law Jessup Cup team.  While working as a law clerk at the U.S. Tax Court, serving as an Attorney-Advisor to the Honorable Stephen J. Swift, Todd obtained his Master of Laws in Taxation from Georgetown University.

At the US Department of Justice, Tax Division, Todd had a high level of responsibility litigating cases brought both by, and against the Internal Revenue Service, as well as litigating cases in bankruptcy court and in state courts.

Following his government service, Todd used his expertise in representing individuals and businesses in matters before the Internal Revenue Service and each of the California state taxing agencies (Franchise Tax Board, State Board of Equalization, and Employment Development Department). Todd has represented clients in and tried cases before the United States Tax Court, the United States Court of Federal Claims, the United States District Courts, and the United States Bankruptcy Courts. Todd has also represented clients on state tax issues in and tried cases before the Superior and Appellate Courts of California as well as before Administrative Law Judges at the California Unemployment Insurance Appeals Board. He has also represented taxpayers in the Appellate Courts of California.

Todd has a significant amount of experience teaching a variety of tax subjects. He has taught the following subjects in the graduate tax program at Golden Gate University: tax procedure, tax issues in bankruptcy, sales and use taxes, multistate taxation of corporations, and tax research. Todd also taught corporate reorganizations at McGeorge School of Law. He has lectured extensively to attorney and accountant professional organizations on topics including tax issues in bankruptcy, employment taxes, Tax Court litigation, and other related topics.

Todd was named a Best Lawyer for 2013 and 2014 by U.S. News and World Report. Todd has also been selected as a Super Lawyer for 2012 through 2015.

Additionally, Todd has served as a mediator in business disputes concerning federal and state tax matters.

Areas of Practice

  • Federal and California Tax Controversy - Audit Representation and Collection Matters
  • IRS Administrative Appeals and Tax Court Litigation
  • Civil Tax Fraud Defense
  • Federal and California Employment Tax and Trust Fund Recovery Penalty Defense
  • California Franchise Tax Board, State Board of Equalization and Employment Development Department Representation
  • Taxation of Partnerships, LLCs, and Other Pass Through Entities
  • Taxation of Real Estate Transactions
  • Multi-State and Residency Tax Issues

Education

  • Catholic University of America, Columbus School of Law, Washington, District of Columbia
    • Juris Doctorate
    • Honors: Member, International Law Jessup Cup Team
  • Georgetown University Law Center, Washington, District of Columbia
    • Master of Laws
    • Major: Taxation
  • Ohio State University, Bachelor's
    • Honors: Phi Kappa Phi Honor Society

Classes/Seminars

  • 2013 Joint Fall CLE Meeting, American Bar Association Section of Taxation
  • Graduate Tax Program, Golden Gate University
  • Corporate Reorganizations, McGeorge School of Law
  • Lectured on topics including tax issues in bankruptcy, employment taxes, Tax Court litigation and other related topics.

Past Employment Positions

  • United States Tax Court, Law Clerk, Attorney-Advisor to the Honorable Stephen J. Swift