- Golden Gate University, LL.M. in Taxation
- New York Law School, J.D.
- New York University, MBA
Drexel University, B.S.
*All Degrees given with honors
- New York (inactive)
- CPA, New York (inactive)
- U.S. District Court – Northern, Southern, Eastern and Central Districts of California
- U.S. Tax Court
- U.S. Court of Appeals, Ninth Circuit
- U.S. Court of Federal Claims
- California Supreme Court
- New York Supreme Court
- U.S. Supreme Court
- Tax Law
- International Tax Law
- Criminal Tax Law
- Tax Planning
- Tax Preparation
Steve Moskowitz knows that clients’ lives – and livelihoods – can be upended or even destroyed when tax trouble arises. As a tax attorney for more than 30 years, Steve has made it is his personal mission to help business owners and individual clients successfully resolve tax issues and go on with their lives. With extensive knowledge of tax law, a desire for swift and vigorous defense, and decades of experience with tax authorities and in the courts, he has unusually perceptive judgment in assessing the best way forward, and the right resources to achieve resolution.
Steve started Moskowitz LLP because he saw that while big corporations were consistently navigating the tax code to their advantage, smaller businesses and individuals were not. With prior experience as a CPA at a national accounting firm, and with extensive experience in the corporate world, Steve knew he could help smaller businesses and individuals by applying what he knew, and wanted to make the critical difference in businesses and individual lives that protected them from the powerful government and enabled them to keep and enjoy the fruits of a lifetime of work that otherwise could be taken away from clients by the government in just one action.
Today – together with a full team of tax attorneys, CPAs, enrolled agents and other professional staff – Moskowitz LLP helps business and individual clients across the country and overseas to resolve a wide variety of tax matters. The Moskowitz LLP team also creates strategies to utilize the tax code and relevant treaties to clients’ benefit, and provides ongoing tax support and tax return preparation.
Steve understands that clients need high quality representation but do not have unlimited budgets, and that cost predictability is important. Unlike most firms, Moskowitz LLP clients pay a flat fee and are not subject to hourly rates.
Steve has experience resolving a broad range of tax issues for both business owners and individuals, such as:
- Tax audit proceedings and related matters
- Defense in tax-related civil and criminal proceedings
- Foreign asset and income tax defense
- Foreign tax and asset planning, including treaty utilization
- Tax planning and dispute resolution
- Defense of investors in and promoters of off-shore tax shelters
- Domestic tax planning and representation
- Payroll and sales tax disputes
- Tax opinions and appeals
- Securities & Exchange Commission and Federal Trade Commission matters
- Negotiations for businesses and individuals who cannot pay their taxes
Steve has represented clients in front of numerous administrative agencies as well as in state and federal courts, such as the following:
- Internal Revenue Service (including Civil and Criminal Investigative Divisions)
- State and local taxing authorities
- Department of Justice
- United States Tax Court
- U.S. District Courts
Prior to founding Moskowitz LLP, Steve practiced as a CPA in New York City. In addition to extensive practical experience as a tax attorney, Steve also has an MBA in accounting, an advanced law degree in tax (LL.M), and an undergraduate degree in accounting. He has served as an adjunct professor of law, tax, and accounting in law school, graduate school, and undergraduate universities.
Honors & Activities
For more than thirty years, Steve and his law firm have successfully helped tens of thousands of clients with tax representation and resolution of all types of federal and state tax situations. Steve continues to be honored and humbled by the trust his clients place in the firm.
Professor of Law, Tax & Accounting:
- Golden Gate University, School of Law
San Francisco, CA 1983 - 1990
- University of San Francisco, School of Law
San Francisco, CA 1983 - 1990
- San Francisco State University
Tax & Accounting Principles
San Francisco, CA 1983 - 1990
Steve was honored to address members of the South Korean Government and the South Korean National Tax Service regarding United States Taxation and Collection of Tax Laws in November 2011.
Awards & Affiliations
- Adjunct professor, Golden Gate University Schools of Law, Graduate School, and Undergraduate Program – instruction in tax, business law and accounting, 1983-1990
- Adjunct professor, University of San Francisco– instruction in tax, business law and accounting, 1987-1988
- Adjunct, San Francisco State University – instruction in tax, business law and accounting principles, 1987-1988
Media & Events
For more than 30 years, Steve has been a legal commentator, author, and resource for national, local and industry-specific TV, radio, print and media outlets. Highlights include the following:
TV, radio and podcasts:
- Guest, "1031 Exchange IRS Audits," Real Wealth Show, 7/11/2018.
- Guest, "Vacation Homes Under the New Tax Law," Price of Business Podcast with Kevin Price, 7/01/2018.
- Legal analyst, Comcast SportsNet TV, weekly appearances from 2010-present.
- Legal analyst, Fox Bay Area (KTVU) TV, weekly appearances from 1991-1997.
- Interviewed, KGO-AM radio, numerous times over the last 30 years.
- Interviewed, KGO 810, Consumer Talk with Michael Finney, Steve Moskowitz of Moskowitz, LLP offers Tax Topics at Mid-Year You Need to Hear.
- Interviewed, KGO 810, The Michael Finney Show, Tax Tips with Steve Moskowitz, 2/17/2018.
- Interviewed, KSFO-AM morning show with Brian Sussman & Katie Green, numerous times over the last 20 years.
Other media outlets:
- Quoted, "Avoid March Tax Madness Through Retirement Planning With Steve Moskowitz, Tax Attorney Yahoo Finance, 1/27/2021
- Quoted, "Avoid March Tax Madness Through Retirement Planning With Steve Moskowitz, Tax Attorney Digital Journal, 1/27/2021
- Quoted, "Avoid March Tax Madness Through Retirement Planning With Steve Moskowitz, Tax AttorneyBaystreet, 1/27/2021
- Quoted, "Avoid March Tax Madness Through Retirement Planning With Steve Moskowitz, Tax AttorneyCRWE World 1/27/2021
- Quoted, "Avoid March Tax Madness Through Retirement Planning With Steve Moskowitz, Tax AttorneyMENA FN, 1/27/2021
- Author, "Five Cryptocurrency Tax Mistakes the IRS Takes Seriously," Greater InBusiness Phoenix Magazine, 7/01/2018.
- Author, "Real Estate Investors Quintuple Tax Deductions," Law 360, 6/22/2018.
- Quoted, "What Trump's Disclosure Really Means for Businesses," NBCnews.com, 5/16/2018.
- Author, "Maximizing Tax Deductions Under the New Tax Law," Entrepreneurial Chef Magazine, 5/01/2018.
- Quoted, "Can't Pay Your Taxes? Here's What to Do Next," San Francisco Business Times, 04/11/18.
- Quoted, "Can't Pay Your Taxes? Here's What to Do Next," Yahoo! Finance, 04/11/18.
- Author, "New Tax Law and Real Estate Investments," Forbes Real Estate Investor Newsletter, 4/02/2018.
- Author, "Tax attorney Steve Moskowitz of Moskowitz LLP provides insight into making the most of the new tax law and getting your business ahead in 2018," California Business Journal, 4/01/2018.
- Author, "Tax Reform Tips for Doctors and Lawyers," CPA Practice Advisor, 3/19/2018.
- Quoted, "Questions about the Multistate Tax Commission and (FTB)," Northern California Record, 11/27/16.
- Quoted, "Questions About What’s in Trump’s Returns Persist," Tax Analysts, 3/15/16.
- Quoted, "I.R.S. Is Looking Into Captive Insurance Shelters," The New York Times, 4/10/15.
- Quoted, "The I.R.S. wants to tax your illegal income," CNN Money, 3/7/13.
- Author, "What Happens If You Don’t File A Return?" CBS SF Bay Area, 2/4/13.
- Co-author, "A Closer Look at the Non-Willful FBAR Penalty," California Tax Lawyer, 2012.
- Quoted, "State’s tax amnesty program raises $350M," California Watch, 11/29/11.
- Quoted, "Online Taxes: Three Ways to Stay Out of Trouble," PC World, 3/17/10.
Steve is also an editor of the firm’s blog, Moskowitz LLP Tax Law. Authored articles include:
- "Why a Tax Attorney’s Advice is Important: Estate Planning, Gift Tax, Business Succession, and the Ability to Rely on Advice by Counsel," 2/6/15.
- "Offshore Bank Account Depositor Information Leaked," 4/9/13.
- "Modern Day Witch Hunt: How the IRS and State Taxing Authorities Purposefully Target and Make Examples out of Celebrities," 12/29/12.
- "Franchise Tax Board’s Automatic Calls – What You Need to Know," 7/12/12.
- "Yahoo Reports: Lauryn Hill Says She Didn’t Pay Taxes Because She Went ‘Underground’," 6/10/12.
- "2012 Offshore Voluntary Disclosure Program: One Size Does Not Fit All," 2/2/12.
- "Who does the Internal Revenue Service consider a Tax Preparer? Exploring Applicable Law," 1/31/12.
- "Immigration Criminal Tax Consequences of Failing to Disclose Foreign Bank Accounts and Foreign Source Income," Co-Authored with Liz Prehn 8/22/11.
- Author, "Tax Aspects of Financial Planning and Hong Kong Revenue Law" book, 1987.
A sampling of Steve's speaking engagements:
- "China Business Studies Initiatives: Chinese Investments in California Real Estate," University of San Francisco School of Management, 10/28/15
- "Allegations of Offshore Tax Evasion: Aiding & Abetting" webinars Moskowitz LLP presentation to CPAs and Attorneys, February and March 2015
- "Captive Insurance" webinar, West Legal Edcenter, 11/13/14
- "Tax Aspects of Financial Planning Accounts," [Firm sponsored ], 2013
- "Tax Planning for Small Business," [Firm sponsors ], 2013
- "FATCA, Foreign Account Transaction Compliance Act" [Firm sponsored in conjunction with Fortis Law Group, National Speaking Events], 2013
- "Bank Secrecy Act Violations by Individuals," [ Firm Sponsored ], 2013
- "Asset Protection and Tax Planning Techniques," National Association of Plastic Surgeons, New Orleans, 2012
- Multiple presentations to South Korean Government and South Korean National Tax Service regarding U.S. taxation and collection, Seoul, Korea November 2011