View List of Attorneys
News
 

View All

News
 

View All

News
 

Tax Court rejects IRS's position that member interests in an LLC are limited partnership interests for passive activity rule purposes under IRC 469.

View All

Edward I. Kaplan

Following 8 years as an attorney with the IRS representing the government, Ed moved to the other side of the table and continues to focus his practice on tax controversies, compliance issues, and administrative tax matters before the IRS, FTB, BOE and EDD. As the head of Greene Radovsky’s tax controversy practice, Ed has represented taxpayers successfully at every administrative level, from audits to litigation. He represented the taxpayer in Newell v. Commissioner, TC Memo 2010 23, where the Tax Court held that the limited partner restrictions for determining material participation under the passive loss rules did not apply to members of an LLC.

More recently, Ed was lead counsel before the Board of Equalization in Rago Development, in which the Board unanimously approved a “swap and drop” section 1031 exchange and issued its first formal opinion in over 5 years. Appeal of Rago Development Corp., et al. (June 23, 2015) 2015 SBE 001.

 

 

REPRESENTATIVE TRANSACTIONS

  • Ed has successfully represented clients in defending valuations claimed for charitable conservation easements.
  • He currently represents clients in expatriation matters and all aspects of the IRS’ Offshore Voluntary Disclosure Programs.
  • He represents clients in defending against personal payroll tax liability and assertions of transferee liability.
  • He represents clients in change of state residency audits, and negotiates resolution of California tax matters with the FTB Settlement Bureau.
  • When favorable settlement efforts fail, Ed handles litigation before the Tax Court, U.S. District Court and state court forums.

 


EDUCATION
  • J.D. (with honors), 1981, University of San Francisco School of Law
  • B.A., 1975, University of California, Berkeley 

PROFESSIONAL AFFILIATIONS
  • California State Bar, Tax Section
  • American Bar Association, Tax Section
  • Bar Association of San Francisco, Tax Section
  • San Francisco Tax Club

SPEAKING ENGAGEMENTS
  • Life in the Golden State: California’s Take on IRC § 1031
    Tax Section of the American Bar Association, 2016 mid year meeting
  • Partnership Exchanges and IRC § 1031: Alternatives to a Drop & Swap
    CalCPA 2016 Federal, State, Local and International Taxation Conference
  • Anatomy of a Tax Controversy
    National Association of Real Estate Companies Annual Conference

 

Contact
  Tel. 415.248.1525
ekaplan@greeneradovsky.com
Contact
  Tax
Home  Attorneys  Practice Groups  Clients  Press  Representative Transactions  Resources  Contact Us   Disclaimer
© Copyright 2013 Greene Radovsky Maloney Share & Hennigh LLP All Rights Reserved.