There are two distinct segments to the practice: “mainstream” and “tax controversy”
In the mainstream practice, we represent professionals, entrepreneurs and small businesses – with a huge focus on strategic business and income tax planning. Typical clients would include physicians and lawyers along with their closely-held corporations, real estate operators; real estate brokers; insurance agents; professional athletes; entertainment industry executives including producers, directors, musicians, actors; teachers and university professors, members of the clergy, and even an animal rescue organization.
There is generally no need for published financial statements with an accountants report, although special purpose reports may be produced on an “as needed” basis for specific transactions.
Very few CPA Firms practice in this niche area at the level for which our skills are sought out. There are several aspects to this area of practice as well:
i. Examinations – from the most routine to very sensitive and complex audits, we represent clients who need effective and efficient representation delivered in a very professional, yet practical style. Appeals Conferences, when necessary, are pursued with zeal and a focus on protecting the client and preserving all rights and remedies should litigation in the Courts become necessary.
We represent clients before the Internal Revenue Service, the California Franchise Tax Board, Employment Development Department, State Board of Equalization and the City of Los Angeles.
ii. Collections – Here the focus is on protecting the legal rights of the client, using all legal and ethical tools available to pay the tax which is owed in as reasonable a manner as possible – most especially striving to mitigate penalties and the unpleasant enforced collection techniques available to the Government to the extent possible.
iii. Innocent Spouse Representation – Innocent spouses are victims themselves – often abused, physically as well as emotionally, these cases are handled with great sensitivity, care and skill.
As an Associate Member of the State Bar of California, Mr. Jager is a member of the Committee on Tax Procedure and Litigation, and has been a continuous member of this committee since 1993. Moreover, Mr. Jager is admitted to the Bar of the United States Tax Court.