Victor J. Yoo

Mr. Yoo is a tax and bankruptcy litigator. He represents clients in both civil and criminal tax cases against the Internal Revenue Service, California Franchise Tax Board, California Department of Tax and Fee Administration and Employment Development Department. Mr Yoo has successfully represented individuals and businesses in numerous civil tax court cases, tax fraud investigations, IRS and Sales Tax audits, and innocent spouse claims. Mr. Yoo also has extensive experience handling FBAR -Report of Foreign Bank and Financial Accounts from compliance, disclosure, audit and IRS criminal investigation stages.

Beyond IRS matters, Mr. Yoo has also successfully defended one of the largest criminal sales tax investigations initiated by State of California against a beauty supply chain distributor. He also represents many out-of-state businesses against California sales tax audits based on nexus, compliance and other causes in numerous and wide array of industries including electronic parts suppliers, wine suppliers, computer tech, aerospace, construction, auto, restaurant, internet retailers and U.S. military defense industry companies.

In addition to the tax litigation and tax controversy cases, Mr. Yoo represents both creditors and debtors in United States Bankruptcy Court in Chapter 7, 11 & 13 proceedings and is one of the few attorneys in California that focuses on tax bankruptcy cases.

Mr. Yoo was also formerly associated with the tax and business consulting groups of Touche Ross, LLP, and Deloitte & Touche, LLP. Mr. Yoo has written several articles concerning tax collection procedures and bankruptcy matters and has lectured on these topics at various forums including California Small Business Administration, Small Business Development Center seminar series and other accredited CPE seminar events. His article “The Ultimate Trump Card – Discharging taxes in bankruptcy proceedings. Overview of Chapter 7, 13 and 11; Using bankruptcy proceedings to compromise taxes, litigate tax issues including Trust Fund Recovery Penalty – Protecting clients from IRS Determination of “Responsible Person” and Challenging IRS Trust Fund Recovery Penalty assessment” remains a popular reference tool for tax practitioners.