Dennis N. Brager
Dennis Brager is a California State Bar Certified Tax Specialist and a former Senior Trial Attorney for the Internal Revenue Service's Office of Chief Counsel. In addition to representing the IRS in court, he advised the Service on complex civil and criminal tax issues. He now has his own five attorney firm in Westwood, and has been named as a Super Lawyer in the field of Tax Litigation by Los Angeles Magazine . He has been quoted as a tax expert, by Business Week , the Daily Journal , the National Law Journal , The Daily Beast , USA Today, Palm Beach Daily News, Money Laundering, the Los Angeles Daily Journal, Tax Analyst, The Chicago Tribune, CNN Money, Bloomberg BNA, 89.3 KPCC, Cannabis Daily, Accounting Today, Sputnik, Tax Notes Today, and The National Law Journal.
Having worked for the IRS for six years, he gained valuable insight into the inner workings of that organization. This not only helps in developing the right strategies, but facilitates working with the system quickly and efficiently. Mr. Brager has limited his practice to representing clients having disputes with the IRS, the Franchise Tax Board , the State Board of Equalization and the Employment Development Department --both at trial and administrative levels.
He has appeared on ABC Television’s Good Morning America show , Fox Business News , ABC Eyewitness News, and TV One Access. He has also spoken before the California Continuing Education of the Bar, the California Society of CPAs, the UCLA Tax Controversy Institute, the California State Bar Tax Section, the Consumer Rights Litigation Conference, the California Trial Lawyers Association, the American Bar Association, the Warner Center Estate and Tax Planning Council, and the National Association of Enrolled Agents. Dennis Brager has been an instructor at Golden Gate University's Masters in Taxation Program and a guest speaker at the University of Southern California. Mr. Brager has testified as an expert witness on Federal tax matters.
His articles have appeared in the California Lawyer, Daily Journal, Taxation for Lawyers , Los Angeles Lawyer , The Consumer Advocate, Family Law News , California Tax Lawyer, Journal of Tax Practice and Procedure , Journal of Taxation of Investments, Marijuana Venture, and the CCH Journal of Tax Practice & Procedure. They include “ Offshore Voluntary Disclosure – The Next Generation, ” “ Partial Offshore Tax Amnesty – Voluntary Disclosure 2.0, ” "Anatomy of an OPR Case (Definitely Not R.I.P.), ” “FBAR and Voluntary Disclosure,” “ The Tax Gap and Voluntary Disclosure, ” “ Circular 230: An Overview, ” “Recent Developments in Tax Procedure,” “ Damages, Rescission and Debt Cancellation as Client Income, ” “Ponzi Scheme Victims May Be Able to Mitigate Losses with Tax Deduction,” “Prevailing Party-Recovering Attorneys Fees From the IRS,” “ The Taxpayer Bill of Rights--A Small Step Toward Reining in the IRS, ” “Challenging the IRS Requires a Cohesive Strategy,” “ The Innocent Spouse Defense, ” “ IRS Guidelines for Installment-Payment Agreements, ” "If You Have a Bank Account in a Foreign Country, You may Need to File a Report with the IRS," “Expert Advice: New Rules on 1099 Forms,” “Tax Brakes: The Taxpayer Bill of Rights 2,” “Penalty Relief Available for Cash-Only Businesses," and "IRS Tightens Inventory Rules for Marijuana Businesses," and "What a Practitioner Needs to Know About Tax Assessment Dates."
Mr. Brager received his undergraduate degree from Pace University (B.B.A., magna cum laude, 1975, Accounting/Finance), and his law degree from New York University (J.D., 1978). He is a former chair of both the Tax Compliance, Procedure and Litigation Committee of the Los Angeles County Bar Association, and the California State Bar, Tax Procedure and Litigation Committee. He is admitted to practice before the U.S. Supreme Court, the Ninth Circuit Court of Appeals, U.S. Claims Court, U.S. Tax Court, U.S. District Court and the U.S. Bankruptcy Court.