Charles P. Rettig

USA: California

Hochman, Salkin, Rettig, Toscher & Perez, P.C.
9150 Wilshire Blvd., Suite 300
Beverly Hills, California 90212
United States

Tel: (310) 281-3200
Fax: (310) 859-1430

Email: rettig@taxlitigator.com
Web: www.taxlitigator.com

For more than 35 years, Chuck Rettig has been with Hochman, Salkin, Rettig, Toscher & Perez, P.C. representing clients before the Internal Revenue Service, the Tax Division of the U.S. Department of Justice, before numerous state taxing authorities and in federal and state court litigation and appeals. As a strong supporter for the integrity our system of tax administration, he has long been appointed by various Federal and state taxing authorities to their Advisory Boards and has often been invited to lecture to IRS and other government representatives regarding the accountability of both government and private tax practitioners to the public as well as to our tax system. His ongoing efforts have earned him tremendous respect throughout the government and private tax practitioner communities.

Chuck Rettig has served as Chair of numerous national, state and local professional organizations, is a frequent lecturer before such professional organizations, and is a regular columnist and author in various national tax-related publications. He is a Certified Specialist both in Taxation Law and in Estate Planning, Trust & Probate Law (The State Bar of California, Board of Legal Specialization) admitted to practice law in California, Hawai’i and Arizona (inactive), specializing in Federal and state civil tax and criminal tax controversy matters and tax litigation, including tax-related examinations and investigations for individuals, business enterprises, partnerships, limited liability companies, and corporations.

Representative Experience

On two separate occasions, Chuck Rettig headed a group of approximately 150+ private tax practitioners in discussions and negotiations with the IRS resulting in the announcement of IRS settlement initiatives bringing thousands of U.S. taxpayers into compliance and literally billions of dollars of revenue into the government. More recently, he has actively participated in numerous similar discussions regarding the offshore voluntary disclosure programs of the IRS and certain States as well as coordinating a venue for the dissemination of information to numerous taxpayer representatives and others around the world.

Mr. Rettig routinely represents and advises U.S. taxpayers in foreign and domestic voluntary disclosures, sensitive issue civil tax examinations where substantial civil penalty issues or possible assertions of fraudulent conduct may arise, and in defending criminal tax fraud investigations and prosecutions. He is internationally respected for his expertise and judgment in handling matters arising from the U.S. government’s ongoing enforcement efforts regarding undeclared interests foreign financial accounts and assets, including various methods of participating in a timely voluntary disclosure to minimize potential exposure to civil tax penalties and avoiding a criminal tax prosecution referral.

Throughout his career, Mr. Rettig has represented thousands of individual, business and corporate taxpayers involved in civil examinations and tax collection matters as well as criminal tax investigations at every administrative level within the IRS. He has litigated tax cases in the U.S. Tax Court, the U.S. District Court, the Court of Federal Claims and various U.S. Circuit Courts of Appeal. He continues to provide tax advice to taxpayer’s and their advisors throughout the world.

Chuck Rettig has served as Chair of numerous professional organizations and is currently Vice-Chair, Administration for the Section of Taxation of the American Bar Association having previously served as a Council Director. He has also Chaired the Tax Section’s Civil and Criminal Tax Penalties Committee, which addresses issues relating to all aspects of criminal and civil tax controversy throughout the country and served on the Section’s Committee on Appointments to the U.S. Tax Court as well as serving as Vice-Chair, IRS Liaison of the Section’s Continuing Legal Education (CLE) Committee.

Mr. Rettig previously served as Chair of the 4,000+ member Taxation Section of the State Bar of California, responsible for overseeing numerous technical tax subcommittees, an annual conference as well as meetings with staff representatives of the Joint Committee on Taxation, Judges of the U.S. Tax Court and various tax policy and legislative representatives in Washington, D.C. He is the Institute Co-Chair of the ABA 34th Annual National Institute on Criminal Tax Fraud and Tax Controversy (beginning as Co-Chair in 2010 and expanding the annual conference to approximately 300+ attendees from the judiciary, government and private tax practice communities throughout the United States); since 1997, he has served as the Institute Chair for the UCLA Extension 33rd Annual Tax Controversy Institute (unilaterally coordinating an annual conference focused on tax controversy attended by approximately 75 representatives of various government taxing authorities together with approximately 200 private tax practitioners); is the Founder and Co-Chair of the AICPA Tax Planning, Compliance and Controversy Conference; since 2003, has served as a Planning Committee Member for the USC School of Law, 58th Annual Institute on Federal Taxation (Institute Chair for the Subcommittee on Ethics, Compliance and Enforcement); and in 2007, founded and continues to serve as the “Tax Controversies” Chair for the 76th NYU Institute on Federal Taxation ((and served as Institute Co-Chair in 2009 and again in 2017). He is a Past-Member of the Board of Trustees for the California CPA Education Foundation.

Chuck Rettig founded and Chairs the Legal Tax Advisory Board for Wolters Kluwer Law & Business (CCH); is Treasurer and an Elected Regent (formerly Chair, Nominating Committee) and an Elected Fellow of the American College of Tax Counsel; since 1999, has served on the National Board of Advisors for the Graduate Tax Program (LL.M. in Taxation) at New York University School of Law; since 2007, has served on the Board of Advisors for the CCH Journal of Tax Practice and Procedure; authors the Practice Column for the CCH Journal of Tax Practice and Procedure, authors the Tax Controversy and Litigation Report for Tax Notes and recently co-authored the “Tax Practice & Procedure” treatise for the CCH Expert Treatise Library. For the past several years, Mr. Rettig has been invited by the IRS to speak to thousands of tax advisors throughout the country at IRS Tax Forums and is often invited to attend the U.S. Tax Court Judicial Conference.

  • Chambers USA, the only Eminent Practitioner in the category “Tax Fraud –Nationwide.”
  • 2016 and 2017 Tax “Lawyer of the Year” (Litigation and Controversy, Los Angeles) by Best Lawyers.
  • 2015 Partner Appreciation Award, Steller Member, ABA Center for Professional Development.
  • IRS District Director’s Award, Los Angeles District, 1998.
  • UCLA Extension Award for Extraordinary Efforts Enhancing Government and Private Tax Practitioner Partnership’s in the Tax Community for Continuing Education and Professional Development, 2005.
  • 2009 Tax Person of the Year (Top 10), Tax Notes / Tax Analysts.
  • Top 50 IRS Representation Practitioners for 2008, CPA Magazine, 2008.
  • Presidents Award for Outstanding Contributions to CPA’s in Hawai’i, Hawai’i Society of CPA’s, 2003 – 2004.
  • Judson Klein Award for Outstanding Achievement in Taxation, Taxation Section, State Bar of California, 2003.
  • Conference Speaker of the Year Award, California CPA Education Foundation, 2000.
  • Instructor of the Year Award, Graduate Tax Program, Golden Gate University, 2002.
  • Commencement Speaker, Graduate Tax Program, Golden Gate University, 2003.
  • Keynote Conference Speaker, Hawaii Society of CPA’s 42nd Annual Conference, 2002.
  • Top 100 Super Lawyers (Los Angeles County), Los Angeles Magazine / Southern California Super Lawyers Magazine, 2005.
  • Top Tax Super Lawyers (Los Angeles County), Los Angeles Magazine / Southern California Super Lawyers Magazine, 2004-2017, inclusive.
  • The Best Lawyers in America, 2004-present.
  • Strathmore’s Who’s Who, Lifetime Member.
  • Certified Specialist, Taxation Law, The State Bar of California, Board of Legal Specialization.
  • Certified Specialist, Estate Planning, Trust & Probate Law, The State Bar of California, Board of Legal Specialization.
  • Martindale-Hubbell AV Preeminent Rating (Highest possible rating)
Hochman, Salkin, Rettig, Toscher & Perez P.C. is internationally recognized for excellence, integrity and the ability to achieve the best possible results for our clients throughout the world. Our experienced tax lawyers have outstanding tax-related credentials and are routinely recognized as leaders in handling all aspects of sophisticated tax controversies and criminal tax matters.

The firm specializes in expediting favorable resolution strategies for administrative tax controversies and tax disputes with the federal, state and local taxing authorities, federal and state civil tax litigation, defense of criminal tax investigations and prosecutions, white collar criminal defense, and family wealth transfers and related planning opportunities. We routinely handle representations involving complex and sensitive issue tax examinations and administrative appeals, voluntary and “scorched earth” tax collection problems, responding to summonses and subpoenas, and trials and appeals before all Federal courts. We enjoy an extensive history of successfully resolving the most sensitive, complex tax matters for our clients in the most efficient, cost-effective manner.

The firm’s extensive tax expertise includes a strong emphasis in numerous areas of civil tax disputes as well as defending criminal tax investigations and prosecutions. Our tax lawyers are routinely involved in complex civil tax examinations on behalf of wealthy individuals and closely held entities as well as large corporations involving both domestic and foreign tax related issues. The firm is internationally recognized as a leader in the representation of taxpayers throughout the world in matters involving the ongoing, extensive efforts of the US government to identify undeclared interests in foreign financial accounts, voluntary disclosures (OVDP Streamlined Procedures and otherwise), sensitive issue civil tax examinations, criminal tax investigations and prosecutions.

The firm has represented literally hundreds and hundreds of US taxpayers participating in various IRS Offshore Voluntary Disclosure Programs (OVDP) Streamlined Procedures and other forms of voluntary disclosures regarding foreign financial account values far exceeding billions of dollars, in the aggregate. The firm has also represented numerous taxpayers involved in Grand Jury criminal tax investigations, criminal tax prosecutions and, when beneficial for the client, the effective negotiation of plea agreements involving the alleged misuse of foreign entities to conceal legal and beneficial interests in foreign financial accounts and assets.

Few other firms have the similar firm-wide background and experience of our tax lawyers derived from positions at the U.S. Department of Justice, Internal Revenue Service, U.S. Tax Court and private practice. Coupled with strong working relationships with these government agencies, we are fully capable to provide effective representation of our clients when facing the most complex or sensitive tax-related matters.

The firm authored the Tax Management Portfolio “Tax Crimes” (Pub. 636) (2d.) published by the Bureau of National Affairs. Several of the firm’s attorneys gained their initial experience while working as Attorney-Advisors for the United States Tax Court in Washington, D.C., as tax prosecutors for the Office of the United States Attorney for the Central District of California, as trial attorneys for the Tax Division of the United States Department of Justice in Washington, D.C. or the Office of District Counsel of the Internal Revenue Service. Some have been appointed to serve as Chair of the Internal Revenue Service Advisory Council (IRSAC), the Advisory Board for the California Franchise Tax Board and the Advisory Council for the California State Board of Equalization.

Representatives of the firm routinely Chair conferences focused on offshore voluntary disclosures and defensive strategies to government examinations and criminal investigations and serve on prestigious committees of national, state and local bar and accounting associations and many are regular contributors to leading journals and publications involving tax matters. With respect to tax-related matters, few firms have the resources, relationships, expertise and collective experience offered by Hochman, Salkin, Rettig, Toscher & Perez.

Hochman, Salkin, Rettig, Toscher & Perez provides an innovative approach in its efforts to provide the highest quality legal services available. The firm is highly regarded for utilizing every resource available in the successful pursuit of the strategic and tactical objectives of its clients. The extensive knowledge and experience of each tax lawyer is enhanced by close collaboration within our various tax practice areas. Few other firms have the similar firm-wide depth of knowledge and experience necessary to effectively represent the interests of their clients in these areas.

“Charles Rettig enjoys an “outstanding” reputation in the area of tax litigation, with fellow practitioners noting his three decades of experience in the field. He continues to advise clients on proceedings launched by the IRS and the DOJ, with numerous appearances in state and federal courts nationwide.”
Chambers & Partners, 2018