Michael C. Cohen

Of Counsel

Phone: (310) 478-2541
Fax: (310) 473-0123
E-mail: mcohen@dwclaw.com

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Practice Areas

Tax Controversy
Tax

practice emphasis

Michael C. Cohen is an AV-rated attorney who represents clients in federal and state tax controversy matters including:

Audits
Administrative appeals
Civil and criminal litigation

Mr. Cohen advises on potential controversy issues that may arise with respect to transactions under consideration.

Examples of the disputes Mr. Cohen has handled include estate and gift tax valuation issues, California residency issues, innocent spouse claims and transactions alleged to be abusive tax shelters.

Before joining the Firm, Mr. Cohen was a trial attorney at the Office of Chief Counsel for the Internal Revenue Service.

Mr. Cohen's clients include corporations, private entities and high-net-worth individuals who operate diverse businesses in a variety of industries, including:

Entertainment
Real estate
Financial services

EDUCATION

J.D., Boalt Hall School of Law, University of California at Berkeley, 1980
B.S., Massachusetts Institute of Technology, 1977

ADMITTED TO PRACTICE

California, 1980
U.S. Tax Court
U.S. District Court for the Central District of California
9th U.S. Circuit Court of Appeals
3rd U.S. Circuit Court of Appeals
U.S. Court of Federal Claims

AFFILIATIONS

State Bar of California
Los Angeles County Bar Association

Chair, Tax Section Procedure and Litigation Committee, 1995-96

ACTIVITIES

Chair, UCLA Tax Controversy Institute, 1996-97

SPEAKING ENGAGEMENTS

"Worker Classification Disputes"
USC Tax Institute 2017

"Estate and Gift Tax Audits and Appeals"
UCLA Tax Controversy Institute 2016

"Defending Taxpayer Penalties"
UCLA Tax Controversy Institute 2015

"Statute Of Limitations: How Long Can This Go On?"
UCLA Tax Controversy Institute, 2006

"Recent Judicial Decisions Involving Estate and Gift Taxes"
Hollywood/Beverly Hills Chapter of the California Society of Certified Public Accountants, 2003

"From IDR to Summons to an Order to Show Cause"
UCLA Tax Controversy Institute, 2002

"Advanced Planning with Trusts: Defective Grantor Trusts, GRATS, etc."
Estate Planning Committee of California Society of Certified Public Accountants, 1999

"Restructuring the Internal Revenue Service"
South Bay Chapter of the Institute of Management Accountants, 1999

"Key Taxpayer Relief Provisions of the Proposed IRS Restructuring Reform Act"
Hollywood/Beverly Hills Chapter of the California Society of Certified Public Accountants, 1998

"Employee/Independent Contractor Issue"
UCLA Tax Controversy Institute, 1995

"Market Segment Understandings"
ABA Employment Tax Committee, 1995

"Current Developments in IRS Audits and Appeals"
Tax Executives Institute, 1994

"New IRS Guidelines for Worker Classification in the Commercial Production Industry"
Los Angeles County Bar Association, 1994

"Recent Legislative and Case Law Developments Affecting the Entertainment Industry"
Los Angeles County Bar Association, 1994

"New Tax Procedures and Penalties"
California Continuing Education of the Bar, 1991