Alexandra Eaker Pérez is the founding partner in the firm and has stood shoulder to shoulder with clients against the IRS and state tax agencies to resolve tax matters and help clients continue on with their lives for the past decade. Thanks to experience working at a big four accounting firm and a Master of Science in Personal Financial Planning, Alex brings a deeper understanding of the unique needs of business owners to protect their prosperity and the complexities of business ownership and personal finances.

Alex tax experience is extensive and has a strong understanding of taxing authorities, including the IRS and state agencies in California and Texas, and has a strong record of helping clients secure their futures in challenging circumstances. Alex has particular experience helping businesses and individuals in matters of tax audits, offer in compromise, collection matters, trust fund tax issues, offshore disclosure cases, and innocent spouse cases and state issues related to payroll taxes, pensions and retirement planning, profit sharing, asset valuations, and tax residency involving the Internal Revenue Service, Franchise Tax Board, Employment Development Department, and the State Board of Equalization.

In addition to audit and litigation matters, Alex defends clients in criminal tax matters and white collar crimes at the federal and state level including structuring, tax evasion, filing false tax returns, mail fraud, wire fraud, embezzlement and civil forfeiture and civil penalty actions.

Dedicated to helping others capitalize on personal wealth and protect assets from governmental overreach, Alex commits her time to helping veterans and those in the armed forces by advising service members on tax issues every year as a leading Pro Bono team member of the American Bar Association’s Adopt-a-Base program. To date, the Adopt-a-Base program has helped over 3.2 million veterans and soldiers to file taxes and handle complex tax matters. Alex has also donated her time to help those impacted by AIDS/HIV in tax disputes with the state and federal government.

Awards

• SuperLawyers, Rising Star, 2016 – 2020.
• San Diego Leader in the Law Finalist, 2020.
• Wiley W. Manuel Award for Pro Bono Legal Services State Bar of California, 2010 & 2015.
• Outstanding Young Attorney Nominee San Diego Daily Transcript, 2012 – 2014.
• Volunteer Tax Preparer Service Award Coalition of Community Assistance Volunteers, 2009.

Education

• LL.M in Taxation, University of San Diego School of Law, 2012.
• J.D. and Master of Science in Personal Financial Planning, Texas Tech University School of Law, 2009.
• Oxford Study Abroad Program. Oxford University, New College, Oxford, England, 2004.
• B.A. in Political Science, San Diego State University, 2005.

Publications

• A Justification for Gross Income Exclusion of Excise Tax Credits. 2016 Tax Notes Today 1855-62 (Sept. 26, 2016). Upheld by Judge Wheeler of the U.S. Court of Claims, October 6, 2016 in Sunoco, Inc. v. The United States, 15-587.
• Litigating with the IRS. TYLA eNEWS. August 26, 2015.
• California Supreme Court Upholds Sales Tax Regime as Exclusive Remedy for Refund; Denies Class Action Claim for Sales Tax Refund. Cal. Tax Lawyer. Forthcoming.
• FTB Retroactively Reinstates Mortgage Forgiveness Debt Relief for 2013. 23 Cal. Tax Lawyer (2015).
• IRS Rank & Church Tax Inquiries: An Analysis of Proposed Treasury Regulations Under § 7611. 2014 Tax Notes Today 153-11 (Aug. 8, 2014); 2014 Exempt Organization Tax Review 74-4 (September 1, 2014). Also published under: IRS Should Amend Church Inquiry Regs, California Bar Members Say. Tax Exempt Organizations: Bar Reports (August 8, 2014).
• No Country for Corporate Taxes: G20 Nations Coordinated Action Plan, IRS to Pursue ‘Stateless Income’ Tax. 4 Cal. J. of Tax Litig. (2013).
• Tips from the Pros, For the Rec., Oct. 14, 2010; Aug. 12, 2010; June 10, 2010; Apr. 8, 2010; and Feb. 11, 2010.
• Unplanned Consequences in Estate Planning. 2 Heritage (2010).
• FTB Retroactively Reinstates Mortgage Forgiveness Debt Relief for 2013, 2015.
• California Supreme Court Upholds Sales Tax Regime as Exclusive Remedy for Refund; Denies Class Action Claim for Sales Tax Refund, 2015.
• IRS Rank & Church Tax Inquiries: An Analysis of Proposed Treasury Regulations Under Section 7611 (co-authored), 2014.
• No Country for Corporate Taxes: G20 Nations Coordinate Action Plan, IRS to Pursue “Stateless Income” Tax, 2013.

Speaking Engagements

• A Practical Guide to IRS Audit Representation, Payment Plans, and Tax Settlements for the Elderly, San Diego, Elder Law & Advocacy, July 6, 2016.
• What Every Attorney Needs to Know about Tax Controversy and Tax Litigation, San Diego Volunteer Lawyers, June 24, 2016.
• Justification for Gross Income Exclusion of Excise Tax Credits. U.S. Treasury Department, Internal Revenue Service, House Ways & Means Committee, and Senate Finance Committee, Washington D.C., May 2-4, 2016.
• What Family Law Attorney’s Need to Know about IRS Innocent Spouse Procedures, Recent Developments, and Changes; Hittleman & Strunk Law, April 21, 2016.
• Tax Collection and The Innocent Spouse; San Diego Law Library, April 14, 2015.
• IRS Rank & Church Tax Inquiries: An Analysis of Proposed Treasury Regulations Under Section 7611; U.S. Treasury Department, Internal Revenue Service, House Ways & Means Committee, and Senate Finance Committee, Washington D.C., May 5-6, 2014.
• When to Audit a Church: A Conversation on Determining Religious Audit Targets; University of San Diego School of Law, San Diego CA, April 16, 2014.
• What Every Tax Practitioner Needs to Know About the Affordable Care Act; State Bar of California, Taxation Section, Young Tax Lawyer Committee, San Diego Chapter, January 23, 2014.
• The New Implications of Tax Laws for Same Sex Couples; State Bar of California, Taxation Section, Young Tax Lawyer Committee, San Diego Chapter, San Diego, CA, October 3, 2013.
• Political Developments in IRS Nonprofit Audits; Wake Up San Diego 6 XETV, May 19, 2013.
• Federal Tax Audit, Appeals, and Defenses; American Society of Women Accountants Annual Conference, San Diego, CA, October 22, 2012.
• 2011-2012 Tax Law Update; State Bar of California Annual Income Tax Seminar, San Diego, CA, June 22, 2012.
• Guide to Students Entering the Workforce: How to Succeed on the Job; University of San Diego Tax Law Society, San Diego, CA, April 17, 2012.
• Managing Your Law Practice: Tax Issues to Consider; SDCBA, San Diego, CA, March 13, 2012.
• Budget, Plan & Organize; Pacific Southwest Association of Realtors, San Diego, CA, May 18, 2010.