Experience. Dedication. Results.

Jason Galek

profile
profile
Location:
Phone:

Fax:

916-488-8196
Email:

Jason Galek is certified by the California Board of Legal Specialization as a specialist in tax law and has substantial experience representing individuals, business entities and fiduciaries in tax litigation, controversy and planning for federal, state and local tax matters. He has had significant success in penalty abatement matters, tax audits and appeals, and international tax issues, and he has defended CPAs and other tax advisors in professional liability actions.

Jason has appeared before the Ninth Circuit Court of Appeals, the U.S. Tax Court, and at all administrative levels involving the IRS, California Office of Tax Appeals, California Franchise Tax Board, California Department of Tax and Fee Administration, California State Board of Equalization and California Employment Development Department, in audits, appeals, settlements and litigation.

Jason worked in Alberta, Canada, representing clients on a broad range of U.S. domestic tax issues and strategies, and cross-border tax planning and compliance including acquisitions, restructurings and transfers of intellectual property, FIRPTA, and U.S.-Canada tax treaty issues, and withholding requirements.

Jason taught Real Estate Taxation at Golden Gate University’s Masters in Law program for five years, teaching attorneys about acquisitions, operations, sales and exchanges, conversions and abandonments, aspects of financing, leasing, and forms of entity ownership of property.

Jason has served extensively for the California Lawyers Association on its Governance Committee, and Taxation Section Executive Committee, as well as volunteering for the Bar Association of San Francisco Justice and Diversity Center. Jason regularly speaks and publishes on complex tax matters across California.

Areas of Practice

  • Federal and California Tax Controversy - Audit Representation
  • 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, Department of Tax and Fee Administration, State Board of Equalization and Employment Development Department Representation
  • Cryptocurrency Matters

Bar Admissions

  • California
  • U.S. Supreme Court
  • U.S. Court of Appeals 9th Circuit
  • U.S. Court of Federal Claims
  • U.S. District Court Northern District of California
  • U.S. District Court Eastern District of California
  • U.S. Tax Court
  • U.S. District Court Southern District of California

Education

  • Golden Gate University School of Law, San Francisco, California
    • LL.M. - 2008
    • Major: Taxation
  • McGeorge School of Law, University of the Pacific, Sacramento, California
    • J.D. - 2005
  • University of California, Berkeley, California
    • B.A. - 1996
    • Major: English Literature

Published Works

  • Severable Water Rights As IRC § 170 Charitable Deduction Property, Tax Notes State· Jun 20, 2022
  • A Taxonomy Of Tax Professionals, Canadian Accountant · Mar 30, 2021
  • Quick Point, California's Efforts to Adopt "First Time Abate" Penalty Relief, California Tax Lawyer (Volume 26, Number 3, 2017)
  • Interview: Sharyn Fisk, California Tax Procedure Journal · Jun 1, 2017
  • Provisions of the Affordable Care Act Mandate in a Nutshell, San Francisco Attorney Magazine (December 2015)
  • Incorporeal Punishment: Corporate Suspension and Forfeiture for Tax Noncompliance, Contra Costa Lawyer, Tax Edition, Vol. 28, Number 2 (March 2015)

Representative Cases

  • Sanchez v. Commissioner, T.C. Memo 2014-174, 2014, US Tax Court
  • Ashland v. Commissioner, TC Memo 2012-187, TC Memo 2012-209, 2012, US Tax Court
  • Krotova v. Gonzales, 416 F.3d 1080 (9th Cir. 2005)
  • Knape v. United States, 713 F.3d 1164 (9th Cir. 2013)

Classes/Seminars

  • Update on International Tax Compliance, California Lawyers Association Annual Conference, October 2019.
  • Ethical and Professional Responsibilities in Maintaining a Tax Practice, California Young Tax Lawyers Sixth Annual Conference, May 2019.
  • Maximizing Tax Benefits in Employment Settlements for Plaintiffs and Defendants, Marin County Bar Association Employment Section, November 2017.
  • Bridging the Gap Between California and Federal Controversy Practice, East Bay Tax Club, October 2017.
  • To W2 or Not To W2, Perils & Solutions Arising From Misclassification of Employees, San Francisco Bar Association, August 2017.
  • Bridging the Gap Between California and Federal Controversy Practice, California State Bar Taxation Section, Tax Procedure & Litigation Committee, March 2017.
  • Introduction to Tax Controversy Training, A Training for Attorneys, CPAs, and Enrolled Agents: Bar Association of San Francisco Justice and Diversity Center, December 2016.
  • Everything You Want to Know About Tax Controversy Law But Are Afraid to Ask: Bay Area Young Tax Lawyers, November 2016.
  • The Affordable Care Act for the Solo/Small Firm Practitioner : San Francisco Tax Club, September 2016.
  • Tax and Other Issues Impacting Individuals and Small Businesses Post-Disaster - Tax and Other Issues Impacting Individuals and Small Businesses Post-Disaster: Practising Law Institute, April 2016.
  • The Affordable Care Act for the Solo/Small Firm Practitioner : Bar Association of San Francisco, January 2016.
  • Affordable Care Act Penalties and Exemptions, Navigating the Mandate: Bay Area Young Tax Lawyers, Golden Gate University, March 2015.
  • KALW 91.7 FM "Your Legal Rights": Affordable Care Act exemptions and penalties for 2015, January 2015.
  • The Tax Man Cometh: Dealing with Tax Notices and Audits; Using Litigation and Bankruptcy to Your Advantage: Panelist, Contra Costa County Bar Association 20th Annual MCLE Spectacular November 2014.
  • NASBTS 35th Annual Meeting: Roundtable discussion on professionalism and pro bona for tax lawyers at the National Association of State Bar Tax Sections 35th Annual Meeting, October 2014.
  • KALW 91.7 FM "Your Legal Rights": Discussion of year-end tax tips for 2014, October 22, 2014.
  • Removing Tax Penalties Through Reasonable Cause Abatement: Contra Costa County Bar Association, June 2014.
  • You Might Be a Tax Return Preparer, If . .. : Golden Gate University, January 2014.

Pro Bono Activities

  • Volunteer With the Bar Association of San Francisco’s Volunteer Legal Services Program
  • Volunteer Attorney with the Contra Costa County Bar Association Guardianship Clinic and the Law Center of Contra Costa County

Certified Legal Specialties

  • Taxation Law, The State Bar of California Board of Legal Specialization, 2014