Gary L. Howard


Gary Howard is the Managing Partner of GL Howard and Company CPAs, LLP. With over 25 years of experience working with tax controversy and white collar crime issues, he is recognized as one of the top CPAs in the area serving clients in such matters.

FIRM OVERVIEW:

GL Howard and Company CPAs, LLP is one of the premier CPA firms in Southern California handling the accounting, litigation support, tax compliance and planning, and tax controversy needs of closely-held corporations and their shareholders.

The firm serves Southern California clients (throughout Orange and Los Angeles Counties), as well as nationwide and internationally through our Tax Controversy practice.

Services offered by G.L Howard and Company CPAs, LLP:

  • Tax Controversy services: Tax Preparation: Late Returns and Non-filers; Voluntary Disclosures; Offshore Income and Bank Account Voluntary Disclosures; IRS, Franchise Tax Board, Board of Equalization and Employment Development Department Audit Representation.
  • Criminal Tax Litigation Support: Strategy, discovery, deposition, and analysis. Extensive trial experience.
  • Litigation Support services: Construction Home and Field Office Overhead Claims; Litigation Consulting; Forensic Accounting; Expert Testimony; Economic Dam-ages; Embezzlement and Fraud; Asset Tracing; Alter Ego; Tax Consequences of Settlements; and Partner/Shareholder Disputes and Resolution.
  • Accounting services: Audits, Reviews and Compilations; Recordkeeping Services; Internal Accounting Systems; Financial Forecasts
  • Tax Compliance and Planning services: Tax Return Preparation; Short and long-term business and individual tax planning; California and multi-state tax planning; Planning and structuring for complex business or personal transactions; Choice of Business Entity

EDUCATION:

  • B.A. — California State University, Fullerton. Major: Economics and Accounting, 1981
  • M.S. — Golden Gate University, San Francisco. Taxation, 1993

PROFESSIONAL EXPERIENCE:

  • 1986-Present: G.L Howard and Company CPAs, LLP. Specializing in accounting, taxation and litigation support.
  • 1984-1986: Levin, Cooper, Spiegel and Co., CPAs. Accounting, taxation and litigation support.

PROFESSIONAL SPECIALIZATIONS:

  • Litigation Support
    • Economic damages
    • Fraud
    • Partnership disputes
  • Tax Controversy
    • Federal tax evasion
    • Civil and criminal tax
    • Currency and bank violations
    • Money laundering
    • Foreign bank accounts
    • Voluntary disclosures

PROFESSIONAL MEMBERSHIPS:

  • California Society of CPAs
  • American Institute of CPAs

PROFESSIONAL ACTIVITIES:

Seminars & Speaking Engagements (2013-2014):

  • ABA’s “29th Annual National Institute on Criminal Tax Fraud”
    This is the annual gathering of the criminal tax defense bar combined with the Second Annual National Institute on Tax Controversy, bringing together high-level government representatives, judges, corporate counsel, and private practitioners engaged in all aspects of tax controversy, tax litigation and criminal tax defense. Gary spoke on two panel presentations, “Revisiting the Sensitive Audit in an Era of Greater Financial Transparency” and “Ask the Experts: Top Civil Tax Practice Tips and Representation Strategies.”
  • USC Gould School of Law’s “2013 Tax Institute”
    Gary spoke on a special panel with Kathryn Keneally, the Assistant Attorney General of the Tax Division for the U.S. Department of Justice, Michel R. Stein of Hochman, Salkin, Rettig, Toscher & Perez, P.C. and moderated by Nancy L. Iredale of Paul Hastings LLP. The discussion was “IRS Enforcement: Foreign and Domestic Priorities, Penalties and Practical Advice.”
  • UCLA’s “29th Annual Tax Controversy Institute”
    Gary spoke as part of a panel on “Civil to Criminal: Undeclared Foreign Financial Accounts.” The presentation included the latest insights from a leading panel of tax controversy experts.
  • AICPA’s Annual Tax Planning, Compliance & Controversy Conference, 2013
    Gary was featured in four different panel presentations: “Taxpayer Representation: From the Tax Trenches”; “Voluntary Disclosures: If, When and How?”; “Office and Field Exams”; and “Primer on International Tax Enforcement: Protecting You and Your Client”.
  • AICPA “2005 Small Firm Networking Group” annual conference, New Orleans, LA, May 20, 2014
    Gary spoke on the topic of “Office of Professional Responsibility Case Study”
  • National Association of Tax Professionals
    “Office and Field Exams: An Expert’s Perspective Webinar”, December 4, 2014. Webinar discusses differing techniques involved in effectively representing clients, both individuals and businesses, in an IRS office or field examination. Learn how the Federal Government Examination process works, including the “Information Document Request” Form 4564, the auditor’s findings, and subsequent steps and options. Also learn key techniques, gained through Mr. Howard’s decades of hands-on experience, to help make the end-result better for your client.
  • 4th Annual Accounting, Growth & Profitability Summit:
    Gary spoke at this October 2013 event held in Orlando, FL, on the topic of “Examinations.” Accounting Today says that “The Growth and Profitability Summit is the most comprehensive event in the industry, giving participants a wealth of information on what they can do today to build a stronger and more efficient business tomorrow.”
  • MCLE course: “Accounting and Taxation for Attorneys: The Issues That Will Hound You When the IRS Has Found You”, approved by the State Bar of California. The six, one-hour segments include:
    • Choice of Entity
    • Books and Records
    • When is Income and Expense Recognized
    • What’s Deductible and Not Deductible
    • Examinations
    • Information Returns

Publications/Articles:

  • “Key Insights ‘From the Trenches': How to Effectively Represent Your Client in IRS Audits,” USC Gould School of Law 2012 Tax Institute Specifications and Guidance Manual for Major Tax Planning 2012, LexisNexis Matthew Bender, Gary L. Howard, 2012
  • “The Accountant’s Role with the Attorney in the Audit Process,” Orange County Lawyer, Orange County Bar Association, Gary L. Howard, March 2009

LITIGATION SUPPORT EXPERIENCE (SELECTED):

  • Acquittal in high-profile Hawaii tax fraud and conspiracy case – Gary Howard served as forensic accountant expert. On March 20, 2013, the Federal District Court for the District of Hawaii acquitted James Pflueger, a retired automobile dealer, on all of the four counts of the indictment alleging tax fraud and conspiracy following a two and one half week trial. At the Government’s request the Court previously dismissed the additional count against him alleging a willful failure to file a foreign bank account reporting form (FBAR). The criminal indictment centered around IRS allegations that Mr. Pflueger engaged in conspiracies with his accountant and others to defraud the Government relating to his personal taxes as well as those of his son and his former auto dealership, including the use of a foreign bank account and a foreign trust.

    Mr. Pflueger’s defense trial team was led by Steven Toscher of Hochman, Salkin Rettig Toscher and Perez, PC in Beverly Hills, CA and included Edward M. Robbins, Jr., Lacey Strachan, Kurt Kawafuchi, Richard Speier, and Gary Howard, CPA. Mr. Robbins is the former Chief of the U.S. Attorney’s Tax Division in Los Angeles, CA. Mr. Howard was the testifying forensic accountant on behalf of Mr. Pflueger.

  • Game machine provider — Tribe breached contract: In this matter, Sharp Image Gaming Inc. v. Shingle Springs Band of Miwok Indians, the defendant was accused of failure to honor a lease commitment for personal property related to the gaming industry. G.L. Howard, CPA was asked by plaintiff to assess and calculate damages, working with DLA Piper LLP’s Sacramento office in this matter brought before the Superior Court of El Dorado County. The jury found for Sharp Image and awarded $30,442,964 in total damages, which included $20,398,858 for the tribe’s breach of the equipment lease agreement and $10,044,106 for the tribe’s breach of the promissory note.K/li>

Other selected experience:

  • Tax audits: GL Howard, CPA has been engaged for several tax audits under Kovel arrangements (United States v. Kovel, 296 F.2d 918 (2d Cir. 1961),).
  • Voluntary disclosures to IRS (2011-2013): G.L Howard, CPA has developed significant expertise in “Voluntary Disclosures” to the IRS as they pertain to foreign asset holdings. We have worked with over 100 clients who are disclosing these holdings so as to comply with the OVDI requirements and avoid civil penalties and reduce the risk of criminal prosecution.
  • Egg-shell audits for various clients of law firms (audits with very sensitive issues)
  • Real estate investment (2014): This case involved a plaintiff who invested in multiple real estate deeds of trust with claims for fraudulent misrepresentation, broker’s constructive fraud, breach of fiduciary duties, breach of contract, negligence, and fraudulent conveyance. G.L. Howard CPA, on behalf of the plaintiff, calculated the damages. Jury reached a verdict of $1.198 million. Fox Rothschild LLP, Attorneys at Law, Los Angeles, CA.
  • Embezzlement-construction company (2012): Shareholder alleged that two of his management personnel embezzled from the company, while he was out of the country for an extended period. G.L. Howard CPA, on behalf of the plaintiff, calculated the amount of the unauthorized payments.
  • Breach of contract on leased property (2011): GL Howard, CPA was asked by a tenant to assess damages related to a purchase option for a real estate property. The tenant had a 20 year lease and at the time of the option, chose to purchase a building but an argument over the purchase price ensued. Our role was to assess economic damages over the last 3 years of the option not being exercised.
  • Court appointed referee (2011): In this matter involving a partnership dissolution of a trucking company, Gary Howard was asked by the Superior Court of Orange County to determine asset allocation and damages amongst parties.
  • Plaintiff witness (1996): Superior Court of Los Angeles “Howard Decision.” Witness for the plaintiff for delay damages on the revitalization of the Venice Canals, City of Los Angeles. Law Office of Castle and Lax, Century City, Los Angeles, CA
  • Federal tax evasion (2008): Defendant – Litigation Support, Philadelphia, PA, Michael Engel, Attorney.

COMMUNITY SERVICE:

  • Casa Youth Shelter, Board Member.

The mission of the Casa Youth Shelter is to provide temporary shelter for runaways and youth in crisis, enabling them to come through the crisis with increased personal strength and a sense of renewal while in a supportive environment with family reunification as a primary goal.

CLIENT REFERENCES:

Provided upon request.