Taxes: Keeping your Dual National and Immigration Clients out of Tax Trouble (CA)

Audio program! (check our CLE Programs page for live versions)

Tax planning and international compliance for your dual national and immigrant clients is a tricky area. What do you do if you have a client who marries a foreign citizen with wealth or a business? What should you be paying attention to regarding off shore bank accounts? Why is disclosure so important and why aren’t your clients doing it given the consequences?

Warning: This program does not include information about the 2017 Tax Act.

How do you avoid jeopardizing your client’s privilege? How can your client’s accounts help? Protecting your client’s business records.

What types of legal entities should you be forming, why and what’s your duty to disclose?

What if you have an EB-5 client – how do you prepare properly before the application is submitted to best protect your client’s assets?

And what about the HIRE ACt, the Bank Secrecy Act and the Foreign Account Tax Compliance Act?

Attend this program to learn all of this and more. Make sure you are prepared to protect your clients and their assets.

This program was recorded in 2014.

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What You Will Learn

  • Overview
    • How are people legally emigrating to the US?
    • EB-5 facts and statistics
    • Asylum based immigration
    • Residency status for US income tax purposes
    • Information reporting and worldwide taxation obligations
    • Broad-stroke concepts and observations
  • Ethics
    • OPR at a glance
    • Suggested readings and the potential dark side to reasons why the Chinese are emigrating in droves
    • Overview of typical regional center geared toward attracting Chinese investors
    • Money laundering implications
  • International Compliance 
  • The basic statutory schemes and cases involved in the discussion include the following:
    • Bank Secrecy Act (FBAR Reporting) 31 CFR 1010.350
      • FBAR required if taxpayer has signature authority or control over a foreign account with $10,000 or more in a calendar year.
    • HIRE Act IRC §6038D, §6048 and Form 8938
      • Form 8938 requires disclosure of Specified Foreign Financial Assets of $50,000 or more for individuals $100,000 for married filing jointly and doubles for U.S. expatriates.  Must disclose foreign trusts assets as well.
    • HIRE Act IRC § 1474-1474 the Foreign Account Tax Compliance Act (FATCA)
      • Requires foreign financial institutions to report U.S. taxpayer accounts directly to the IRS or through inter-governmental agreement.  Negotiations pending between U.S. and China. As of March, 2013 negotiations were pending.
    • IRC §7206 and IRC §7212
      • IRC General obstruction and conspiracy sections.
    • Kawashima v. Holder 132 S Ct 1166 (tax evasion is an aggravated felony for purposes of deportation)
      • Kawashima plead to domestic tax evasion which was later found by the U.S.S.Ct. to be an aggravated felony and lead to revocation of his Green Card and deportation.
    • Edwards v. U.S.  488 F2d 1154 (no accountant taxpayer privilege in criminal case)
      • There is no taxpayer- accountant privilege for criminal tax purposes. Communications are subject to discovery and accountants are being called before Grand Juries to testify against clients.  Communications between lawyers and clients are privileged.
    • M.H. v. U.S. (in re Grand Jury Investigation), 648 F3d 1067 (9th Cir),
      • (required records doctrine applies to FBAR cases-5th Amend. not applicable)
      • FBAR required records statute states offshore bank records must be maintained for five years.  Failure to maintain and produce those records is a crime, but not one to provide the protections of the Fifth Amend guaranty against self-incrimination.
  • Estate Tax Issues and the Dual National Person or Immigrant 
    • Rates for citizens and for aliens
    • Exemptions for citizens and for aliens
    • Trustee and fiduciary considerations
    • U.S. citizens and nonresident alien spouses
    • Income tax considerations in regard to deaths and estate planning
  • Tax Planning Issues 
    • Audits
      • Civil audit process
      • What should you know
      • What rights do you have
      • Process of administrative audits
      • State v. Fed Comparison
    • Immigration (non EB-5)
      • Tax planning before you get the green card
    • EB5 Investment Immigration
      • Planning considerations before you apply for the EB-5
    • Partnerships & LLC
      • What do you form and why
      • Duty to Disclose


Raul Villarreal Garza, Esq.

Procopio, Cory, Hargreaves & Savitch LLP

Raul Villarreal Garza focuses his practice on cross-border transactions involving the U.S., Mexico and other Latin-American Countries, focusing in international tax planning and related legal matters.

Prior to joining Procopio, Mr. Villarreal worked in Mexico as a tax attorney in the law firm of Margain Abogados, S.C. where he advised Mexican individuals and corporations on cross-border transactions with focus on the United States, as well as American clients doing business in Mexico. Likewise, Mr. Villarreal was an associate of the tax practice group of the law firm Basham, Ringe y Correa, S.C. where he participated as a tax advisor to clients involved in domestic and international mergers, acquisitions and private equity deals.

Mr. Villarreal participated as an intern of the International Trade practice group of the law firm of Miller and Chevallier Chartered in their Washington, DC offices.


• LL.M., New York University School of Law, 2010

• LL.B., Instituto Tecnológico y de Estudios Superiores de Monterrey, México, cum laude, 2006

• Master Degree (Taxation), Universidad Autónoma de Nuevo Leon 

John D. Milikowsky, Esq.

Law Offices of John D. Milikowsky

Mr. Milikowsky is recognized in the legal and business community for his experience and knowledge in the area of taxation and financial analysis. Mr. Milikowsky represents business owners and individuals in IRS and California State tax audits involving income tax, payroll tax, and sales tax as well as high dollar collection matters. Mr. Milikowsky also represents individuals in matters involving money laundering and offshore bank account and asset reporting to minimize criminal exposure.

In 2009, Mr. Milikowsky participated in the Washington, D.C. Delegation in conjunction with the California State Bar, Tax Section. There, he presented proposal to the U.S. Treasury Department, Internal Revenue Service, and Congressional subcommittee staff members relating to "Qualified Amended Returns." The Tax proposal recommended the adoption of a “safe harbor” to allow taxpayers to file a Qualified Amended Return to correct an error on an original return discovered after an audit, thereby waiving accuracy-related penalties under IRC 6662.

Previously, Mr. Milikowsky was a litigation attorney representing government entities and businesses in civil litigation matters.

Sanford I. Millar, Esq.
Certified Specialist in Taxation Law, State Bar of California, Board of Legal Specialization
Law Offices of Sanford I. Millar, APC

Sanford I. Millar is a Certified Specialist in Taxation Law, State Bar of California, Board of Legal Specialization, and is admitted to practice before all courts in the State of California and the United States Tax Court.

Mr. Millar is rated AV® Preeminent TM 5.0 out of 5 by Martindale-Hubbell, and named a Southern California Super Lawyer 2006–2012 (Los Angeles Magazine/Law & Politics Magazine).

Based in Los Angeles, where he has practiced for since 1974, Mr. Millar has represented clients in diverse businesses in domestic and complex cross-border transactions. He is skilled at international tax planning and international tax controversy and compliance matters for entrepreneurial companies, high net worth individuals, ex-patriot executives, permanent residents and dual nationals.  His experience includes helping clients: (a) structure the sale of a partnership interest in an international cellular phone company, (b) structuring international internet game companies, (c) restructure failed asset protection plans, (d) foreign bank and financial account compliance problems,(e) voluntary disclosures  and (f) other financial asset problems (g) planning executive compensation structures for ex-patriot executives in the film and television industry.  He is frequently consulted as an expert on business and taxation law matters. 

Mr. Millar is a Commissioner on the Taxation Law Advisory Commission of the State Bar of California. He is chair of the Tax Policy, Practice and Legislation Committee of the State Bar of California. He is a member of the Executive Committee of the International Law Committee of the State Bar of California.  He is chair of the Executive Committee of the International Law Section of the Beverly Hills Bar Association.  He is a past instructor at UCLA Extension where he taught partnership taxation law.  He has served as an instructor at the University of Southern California, Graduate School of Business, Leventhal School of Accounting, where he taught advanced corporate taxation and tax procedure and at California State University Northridge, in the Masters in Science in Taxation program where he taught partnership taxation.  He has lectured for the Practising Law Institute and California Continuing Education of the Bar on taxation law and closely held business issues.  He has testified before the State Senate of California on Internet taxation and has lectured to members of many professional associations and industry groups.

Mr. Millar earned an A.B degree in 1971 from the University of Southern California in International Relations, a Juris Doctor from Southwestern University School of Law in 1974 and a Masters in Business Taxation from the University of Southern California, Graduate School of Business in 1982.  He also attended post-graduate classes at the RAND Graduate School.

Thomas F. Ogden, Esq.
Certified Specialist in Taxation Law, State Bar of California, Board of Legal Specialization
The Law Offices of Thomas Ogden, P.C.

Thomas Ogden is one of less than approximately 380 Certified Tax Law Specialists.  Mr. Ogden was recently appointed by the California State Bar Trustees as an Advisory Commissioner to the Board of Legal Specialization. At KPMG, Mr. Ogden advised publicly traded multi-national corporations on transactions involving billions of dollars. Mr. Ogden has also defended clients in major criminal and civil tax controversies both at the audit level and at the courthouse. Mr. Ogden was a private sector associate to a former U.S. Assistant Attorney General (tax). Mr. Ogden has lectured other professionals on tax law developments, and currently serves as an MCLE auditor for the California State Bar. 

Mr. Ogden received a bachelor’s degree in Asian studies from the University of Virginia. While at U.V.A., Mr. Ogden played varsity lacrosse for the Cavaliers, a perennial N.C.A.A. Division I powerhouse. Mr. Ogden graduated “With Distinction” from Loyola Law School’s top-tiered L.L.M. program in taxation law. Mr. Ogden lived in China and Taiwan for eight years and is fluent in Mandarin. Mr. Ogden is available to provide representation and advice with regards to tax matters.

Stuart A. Simon, Esq.
Certified Specialist in Tax Law, State Bar of California, Board of Legal Specialization
Buchalter Nemer

Stuart Simon is Of Counsel in the Firm’s Los Angeles office and a member of the Tax, Corporate and Real Estate Practice Groups.  A certified tax specialist, Mr. Simon’s transactional tax expertise is key to the firm’s transactional tax credit practice which services lenders, community development entities, major national corporations, midsize companies and wealthy individuals.  In addition, Mr. Simon provides assistance to the Litigation Practice Group in its tax controversies practice and probate practice, and has represented taxpayers before the Internal Revenue Service, Franchise Tax Board and the State Board of Equalization.  He is also a certified specialist in Estate Planning, Trust and Probate Law and has extensive experience handling tax, business and personal planning matters.  He has assisted in the formation of charitable organizations and their qualification for tax-exempt status, both for publicly supported and private foundations, and the on-going operations as tax-exempt organizations.  Mr. Simon has also represented tax-exempt organization before the Internal Revenue Service.

Mr. Simon was an executive committee member of the State Bar of California (Taxation Section), servicing as Treasurer and Vice-Chair.  He is past Chair of the Annual Income Tax Seminar at Whittier Law School and is an adjunct professor at Golden Gate University’s Los Angeles campus, where he teaches income tax and estate planning.

Mr. Simon has been selected as one of Southern California’s Super Lawyers five times from 2007-2013.

Mr. Simon earned his J.D. at Loyola Law School and his LL.M. in Taxation at NYU School of Law. He is also a Certified Public Accountant in California and admitted to practice before all the state courts in California, the U.S. Tax Court, the U.S. Court of Federal Claims and the four U.S. District Courts in California.

Jacob Stein, Esq.
Certified Specialist in Taxation Law, State Bar of California, Board of Legal Specialization
Klueger & Stein, LLP

Jacob Stein (J.D.; LL.M) is a partner with the law firm Klueger & Stein, LLP, in Los Angeles, California. The firm’s practice is limited to sophisticated tax planning and structuring international business transactions.

Mr. Stein received his law degree from the University of Southern California, and his Master’s of Law in Taxation from Georgetown University. He has been accredited by the State Bar of California as a Certified Tax Law Specialist, is AV-rated (highest possible rating) by Martindale-Hubbell and has been named “A Super Lawyer” by the Los Angeles Magazine.

Over the course of his career Mr. Stein has represented over a thousand clients, including: officers and directors of Fortune 500 companies; Forbes 400 families; celebrities; Internet entrepreneurs; businesses of all sizes engaging in cross-border transactions; and wealthy foreigners doing business in the United States.

Mr. Stein is an author of numerous books, scholarly articles and technical manuals.

Mr. Stein is a frequent lecturer to various attorney, CPA and other professional groups, teaching over 50 seminars per year. His presentation topics range from A Foreigner’s Guide to Investing in U.S. Real Estate, to Tax Planning for Cross-Border Joint Ventures to Creative Planning with Controlled Foreign Corporations. Jacob is an instructor with the California CPA Education Foundation, National Business Institute, Thomson Reuters, the Rossdale Group and Lorman Education Services where he teaches courses on advanced tax planning and structuring international business transactions. He is an adjunct professor of taxation at the CSU, Northridge Graduate Tax Program.


Audio Course and Materials Package – Download or CD: $425 $200

CDs: plus $8.50 shipping and, in CA, sales tax.

CLE Credit

CA General:  This program is approved for 6.25 units of general CLE in California.

CA Certified Legal Specialist:  This program is approved for 6.25 hours of legal specialist educational credit in Immigration & Nationality Law in California.

This program is approved for CLE in the states listed above.  Upon request, Pincus Pro Ed will provide any information an attorney needs to support their application for CLE approval in other states other than what is listed above.

Terms and Policies

Recording policy: No audio or video recording of any program is permitted.

Seminar Cancellations: Should you be unable to attend for any reason, please inform us in writing no later than 14 days prior to the event and a credit voucher will be issued. If you prefer, a refund, less a $50 non-refundable deposit, will be issued. No refunds or credits will be given for cancellations received within 14 days of an event. However, if you notify us within 14 days of an event, and wish to convert your in-person attendance registration to an Audio CD package (with handout), we can do so. A small additional shipping charge, and sales tax in CA, will be incurred. No shipping charge is incurred for downloads. We will also issue a voucher for the amount paid if you notify us within 14 days and prefer not to have the audio recording.

Substitutions may be made at any time.

Webinars, Tele-seminars and Webcast Cancellations: Once log-in codes and passwords are issued for a webinar, tele-seminars or webcasts, a refund is not possible. If for any reason you cannot attend the event after you have received the codes, we will automatically convert your registration to an instant streaming/instant download or CD format and provide you with the information you need to access the recording after the program concludes and the recording is available.  Conversions to CD require a $8.50 shipping fee, and in CA, 9% sales tax.

Downloads/CDs/DVDs – Refund policy:

Downloads are non-returnable/non-refundable once purchased and received. Tapes, CDs and DVDs are returnable for a full refund or replacement if defective, within 90 days of purchase.

Reminder: The room temperature at hotels and other seminar locations are notoriously hard to control. Please bring a sweater or jacket in case it gets cold and/or layer as if you are going to the movies so you are comfortable.

$425.00 $200.00 each

Recorded in 2014.