Tax attorney Cassra Minai, Esq. represents individuals and businesses in IRS and California tax matters, from audits and appeals through the U.S. Tax Court, and also handles tax returns and business and nonprofit compliance.
We represent individuals, business owners and organizations in federal and California tax matters, and help clients meet their filing obligations before problems arise.
Correspondence, office and field examinations, from the first IRS letter through Appeals.
Read More →Petitions and litigation in the U.S. Tax Court in deficiency, collection due process and innocent spouse cases.
Read More →Franchise Tax Board audits, residency examinations, protests and appeals to the Office of Tax Appeals.
Read More →Federal and California returns for individuals, partnerships, LLCs and corporations, prepared by a tax attorney.
Read More →Statements of Information, annual taxes, corporate records, payroll and sales tax registration, and revival of suspended entities.
Read More →Formation, federal and California tax exemption, Attorney General registration and the annual filings that keep exemption in place.
Read More →FBAR and Form 8938 reporting, the IRS programs for correcting past years, and FBAR penalty matters.
Read More →IRS Criminal Investigation inquiries, grand jury subpoenas and voluntary disclosure decisions.
Read More →Employment tax examinations, trust fund recovery penalty assessments and business audits.
Read More →Offers in compromise, installment agreements and other options for resolving tax balances with the IRS.
Read More →Examinations involving high-income individuals, closely held businesses and complex holdings.
Read More →Plain-language guides to IRS audits, appeals, collections, California tax and business compliance.
Browse the Guides →Every matter is handled personally by Cassra Minai, Esq., with a focus on careful analysis, clear communication and well-documented positions.
Chair of the American Bar Association Business Law Section Tax Committee.
You work directly with your attorney from the first consultation through resolution.
Communications with your attorney are generally privileged, including in criminal tax matters, where the limited CPA and enrolled agent privilege (IRC §7525) does not apply.
Admitted to the State Bar of California and the U.S. Tax Court, with seven years of experience handling tax controversies and litigation.
Every tax controversy case is different, but the approach is always the same: understand the full picture, build the strongest possible position, and fight for the best outcome. That is what this firm was built to do.
Cassra Minai, Esq. — Founding Attorney
IRS data show that examination rates rise with income. For tax year 2021, the IRS reports examination coverage of 6.6 percent for returns reporting total positive income of $10 million or more (IRS Data Book, FY 2025). These matters often involve closely held businesses, partnerships and foreign holdings, and they reward careful preparation from the first contact.
The IRS examines a larger share of returns as income rises. We represent high-income individuals and their businesses in field examinations and Appeals.
Unreported foreign accounts and assets can carry significant civil penalties and, in willful cases, criminal exposure. We evaluate the available compliance options before anything is filed.
Partnership audits, S corporation reasonable compensation issues and trust fund recovery penalties, handled with both the business and the owner’s personal exposure in view.
Forming a nonprofit or private charity involves federal and California exemption applications and annual filings with the IRS, the Franchise Tax Board and the Attorney General. We handle formation and ongoing compliance.
Consultations are confidential, and communications made to obtain legal advice are protected by the attorney-client privilege. Privacy is part of how we work.
We represent clients before the IRS and the U.S. Tax Court regardless of where they live. The firm is based in Irvine, California.
Much of the work that prevents disputes happens before a return is filed: documenting positions, keeping entities in good standing and meeting reporting deadlines.
Every matter begins with a confidential conversation and an honest assessment of where you stand and what can be done.
We review your situation in confidence and identify the issues that matter most.
We review the documents, deadlines and legal options in detail.
We recommend a course of action and explain the alternatives, costs and next steps.
We carry out the plan, keep you informed, and work toward a resolution that limits your exposure.
Deadlines in tax matters are strict, and early advice often leaves more options open. Consultations are confidential and free of charge.
Plain-English summaries of federal and California tax code sections and IRS forms, each linked to the full statute or the agency’s form page. General information only, not legal advice.
Published IRS figures. IRS fiscal years run from October 1 to September 30. Recommended amounts are proposed by examiners and are not amounts collected.
Share of tax year 2021 individual returns examined, by total positive income, counting audits closed or in process through September 30, 2025. Source: IRS Data Book, FY 2025.
All return types. Sources: IRS Data Book, FY 2016 (Table 9a: 1,166,379 returns examined) and IRS Data Book, FY 2025 (497,621 audits closed).
Billions of dollars, as recommended or assessed (not amounts collected). Audits closed in FY 2025 recommended $26.8 billion, of which field audits accounted for $19.1 billion; the Automated Substitute for Return figure is reported as nearly $2.9 billion. Source: IRS Data Book, FY 2025.
Summaries of selected published decisions of the U.S. Tax Court, other federal courts and the Supreme Court. These cases involved other taxpayers and are not matters handled by Advantage Tax Law. They are provided for general information and do not predict the outcome of any other case. Results are shown from the taxpayer’s point of view and reflect later appeals known as of October 2026.
Every case is different. Schedule a confidential consultation to discuss your specific circumstances with an experienced tax attorney.