PRACTICE AREAS

Types of Clients

Robert L. Sommers represents U.S. and foreign individuals, entrepreneurs, start-ups and small companies, including:

  • Closely-held Corporations
  • S Corporations
  • Limited Liability Companies
  • Trusts and Estates

Description of Services

Robert L. Sommers has a general tax and business law practice, with emphasis on the following areas of law:

  • Federal and California income, estate and gift tax controversies, audits, appeals, litigation and collections.
  • Foreign income, gift and estate tax issues (foreign taxpayers investing or doing business in the U.S. and U.S. taxpayers investing or doing business abroad).
  • Employee Stock Options.
  • Legal asset protection and wealth preservation planning.
  • U.S. and foreign estate planning (revocable living trusts, gifts and wills), probate and trust administration.
  • Real property exchanges, purchases and sales.
  • Business purchases, sales and tax-free reorganizations.
  • Formation, operation and dissolution of corporations, partnerships, trusts and limited liability companies.

Specialty Areas

In addition to advising CPA and Attorneys regarding tax matters and testifying as an Expert Witness in tax and trust cases, Mr. Sommers has been involved in the following specialty areas:

  • Derivium Capital - IRS and State audits involving 90% stock loan transactions.
  • Ownership Continuity and Control Plan - a comprehensive structuring for U.S. or foreign investors engaging in businesses within the emerging markets of Asia, India and Latin America.
  • Tax and Trust Scams on the Web - unwinding bogus trust arrangements.
  • Incentive Stock Options and the Alternative Minimum Tax planning.
  • Gifts of Inheritances from foreigners to U.S. taxpayers.
  • Trust administration: Serving as Trustee and advising trustees.
  • Partnerships