Michelle Ferreira Lawyer Profile on Martindale.com

Michelle Ferreira

Partner

Holme Roberts & Owen LLP
560 Mission Street, 25th Floor
San Francisco, California 94105
(San Francisco Co.)

Telephone: 415-268-2000
Fax/Cable/Telex: 415-268-1999
http://www.hro.com

Visibility Rankings
#72 out of 13,135 lawyers in San Francisco, California
#5,060 out of 890,538 total lawyers Overall

Experience & Credentials

Practice Areas	Federal Tax Controversies; State Tax Controversies; Tax Appeals; Tax Audits; Tax Collection; Tax Controversies; Tax Evasion; Tax Fraud; Tax Litigation; Criminal Taxation; Criminal Tax Audits

Education	Santa Clara University School of Law, J.D., 1995, University of California, Davis, B.S., Psychology, 1990

Admitted	1995, California

Memberships	California State Bar (Member, Taxation Section; Member, Executive Committee, Taxation Section, 2005-2008); American Bar Association (Member, Taxation Section); San Francisco Tax Club.

Special Agencies	Former IRS Tax Litigator, IRS Office of Chief Counsel, October 1995-August, 2003.

Languages	Spanish

Born	Baton Rouge, Louisiana, 1967

Biography	Adjunct Professor, Golden Gate University School of Taxation, 2003. Member, Board of Directors, YWCA of Silicon Valley.

Reported Cases	Estate of Rosen v. Commissioner, T.C. Memo 2006-105; Maciel v. Commissioner, T.C. Memo 2004-28; Estate of Fontana v. Commissioner, 118 T.C. 318; Gustin v. Commissioner, T.C. Memo 2002-64; Everson v. Commissioner, T.C. Summary 2001-87; Feriante v. Commissioner, T.C. Summary 2001-139; Estate of Bull v. Commissioner, T.C. Memo 2000-362; Estate of Hinz v. Commissioner, T.C. Memo 2000-6; Trans v. Commissioner, T.C. Memo 1999-23; Frederick v. Commissioner, T.C. Memo 1999-135l; Shores v. Commissioner, T.C. Memo 1998-193; Spielbauer v. Commissioner, T.C. Memo 1998-80; Lozon II v. Commissioner, T.C. Memo 1997-537; Lozon v. Commissioner, T.C. Memo 1997-250; Estate of Schauerhamer v. Commissioner, T.C. Memo 1997-242; Rouzmehr v. Commissioner, T.C. Memo 1996-20.

ISLN	918523639

Transactions	Litigates federal and state tax controversies involving individuals, estates, partnerships and corporations involved in tax and penalty disputes with the IRS and state and local taxing agencies; Represents clients before the IRS and state and local taxing agencies at the audit (examination), Appeals, collection and tax litigation phases of civil tax controversies; Criminal tax investigations and litigation experience and representation. Audits and litigation of estate tax valuation disputes, particularly involving family limited partnerships.

Articles by this firm on Martindale.com IRS Touts a Significant Win in a Recent Son of Boss Tax Shelter Case: Stobie Creek Investments LLC et al. v. United States Michelle Ferreira, David B. Strong, August 29, 2008 On July 31, 2008, the United States Court of Federal Claims found Stobie Creek Investments LLC to be a Son of Boss tax shelter which was created to avoid tax on $204 illion in capital gain realized on the sale of a family's business. Tax Shelter Penalties and the Hippocratic Oath Michelle Ferreira, March 14, 2008 The Internal Revenue Service (IRS) recently announced that tax fraud in the medical and healthcare professions continued to be an area of emphasis by the Service, particularly as it involves doctors, dentists, and chiropractors who have participated in "abusive tax avoidance...