Education

  • University of Denver College of Law - J.D.; LL.M. in Taxation
  • Ohio State University, B.A.

Bar Admissions

  • California
  • Colorado

Court Admissions

  • U.S. Tax Court
  • U.S. District Court – Northern, Southern, Eastern and Central Districts of California
  • U.S. Court of Appeals – Ninth Circuit
  • California Supreme Court
  • Colorado Supreme Court

Practice Areas

  • Tax Disputes and Litigation
  • Federal Tax Collection Disputes
  • California Tax Collection Matters
  • Individual and Corporate Tax Compliance
  • Business Tax Disputes
  • Estate Planning and Estate Tax Matters
  • Wealth Preservation and Taxation

Overview

Andy understands the distress clients experience when tax issues arise, and the relief that follows once issues are resolved. With an extensive understanding of tax law, a track record of effective advocacy, and strong personal commitment, Andy has helped to bring relief to more than 100 individuals and business owners facing tax difficulties.

He represents clients who have received notices from the Internal Revenue Service and state taxing authorities, including the California Franchise Tax Board and Employment Development Department. He helps clients to understand the various notices and potential implications, and to identify the best course of action.

Clients rely on Andy to communicate directly with the relevant taxing authority to achieve resolution on their behalf. A determined negotiator with considerable background in litigation, he works hard to secure good outcomes and has significant experience advocating for reduction of liability and favorable payment plans.

Andy also represents clients facing IRS audits: he challenges findings and adjustments, interfacing directly with agents and filing U.S. Tax Court petitions when necessary. With broad understanding of a range of tax issues, he is also involved in trust administration for firm clients, and has previous experience with estate planning.

In addition to his practical experience as part of the Moskowitz team, Andy’s credentials include an advanced degree in taxation and prior experience in corporate tax compliance and consulting for leading global accounting firm PricewaterhouseCoopers.

Experience

Andy’s tax experience includes the following:

  • Federal, state and local tax dispute resolution
  • IRS notices and audits
  • Tax levy and lien resolution
  • Tax collection negotiations, including offers in compromise and installment payment agreements
  • U.S. Tax Court and federal district court litigation
  • Trust administration and estate planning

Honors & Activities

  • Member of San Mateo Bar Association Estate Planning and Probate Section
  • Member of San Francisco Bar Association Taxation Section, Estate Planning, Probate, and Trust Section

Insights

Reported cases:
Maharaj, et al. v. Gonzales, No. 03-71066, No. 03-73995 (9th Cir. 2005)

Awards & Affiliations

  • Member, San Mateo Bar Association – Estate Planning and Probate Section
  • Member, San Francisco Bar Association – Taxation Section; Estate Planning, Probate and Trust Section