Ms. Chung advises and represents corporations, partnerships and individuals involved in disputes with the Internal Revenue Service, Department of Justice, Franchise Tax Board and Employment Development Department. She practices exclusively in the area of tax controversy. She also identifies tax issues specific to each client matter and apply tax laws under the Internal Revenue Code, and the Franchise Tax Board’s Revenue and Taxation Code in a variety of contexts.
At the federal level, Ms. Chung interacts with the Internal Revenue Service, the IRS Office of Professional Responsibility, the IRS Chief Counsel’s Office and the Department of Justice Tax Division on behalf on her clients. She represent Taxpayers in international tax compliance matters, collections matters, during an IRS examination, appeals and in the United States Tax Court.
Ms. Chung also deal with issues involving deficiency assessments; interest on underpayments and overpayments of taxes; penalties (civil and criminal) against taxpayers, their representatives, and tax return preparers; statutes of limitations review and analysis on assessment and collection of taxes and penalties and criminal tax prosecutions; and refund and collection of federal income, estate and gift taxes.
The California Bar, U.S. Tax Court
San Jose State University (B.S.)
Syracuse University College of Law (J.D.)
Golden Gate University School of Law (Master of Laws (LLM) in Taxation)
State Bar of California, Bay Area Young Tax Lawyers
Santa Clara County Bar Association