United States Tax Court
United States Court of Federal Claims
Supreme Court of California
Blockchain Technology & Digital Currency
Tax Controversy & Litigation
L.L.M. in Master of Laws in Taxation from New York University School of Law
J.D. summa cum laude from University of San Diego School of Law, San Diego
Non-Profit Organizations/Trust Fund Penalty & OIC:
Non-Profit Hospital: Reversal of IRC section 4959 Excise Tax under the ACA:
FBAR & OVDP:
Estate & Gift:
New York University School of Law, New York, New York, Master of Laws in Taxation, LL.M,
University of San Diego School of Law, San Diego, California, J.D.
Honors: summa cum laude
(Vice Chair) American Bar Association, Tax Section, Individual & Family Income Committee, 2012 - 2015
(Vice Chair) Beverly Hills Bar Association. Tax Section, 2009 - 2010
(Tax Advisor) Sheriff Leroy D. Baca, Los Angeles County Sheriff's Department Multi-Faith Executive Council, 2004 – 2006
Federal Judicial Clerkship United States Tax Court, Honorable Larry L. Nameroff; [Awarded Position by Senior Judge, Honorable Theodore J. Tannenwald], Researched and drafted Tax Court Opinions for the regular, small and special project case
Judicial Clerkship United States Tax Court, 1986 – 1987
Adjunct Professor - University of California at Santa Barbara, Business Management and Law Department, CPA & CFP Certificate Programs- Tax I & Tax II, Spring, Summer Quarter 1999
Adjunct Professor, Santa Barbara College of Law, Tax I, Summer Term 1998-
Adjunct Professor, Chapman University School of Law, LL.M. Tax Program, Divorce Taxation, 2009 to present
Adjunct Professor, Chapman University School of Law, LL.M. Tax Program, Divorce Taxation; Developed & Coordinated the Chapman Tax Professionals Panel, 2009 – Present
Adjunct Professor, University of California at Santa Barbara, Business Management and Law Department, CPA & CFP Certificate Programs- Tax I & Tax II, Spring, Summer Quarter 1999
Adjunct Professor, Santa Barbara College of Law, Tax I, Summer Term 1998
Presenter, How to Win a Section 469 Audit, American Bar Association, Tax Section, Spring Meeting, 2012
Presenter, How to Win a Section 469 Audit, Tax Institute, Cal Poly Pomona, 2011
Presenter, How to Win a Section 469 Audit, Pasadena CPA/EA Society, 2012
Presenter, Taxation of Domestic Partnerships, American Bar Association Tax Section Webinar, 2011
Presenter, Taxation of Domestic Partnerships, Long Beach CPA/EA Society, 2011
Presenter, Innocent Spouse & Domestic Partnerships PowerPoint Presentations: South Bay CPAs, 2010
Is an IRS Rule Invalid for Failure to Comply with the Congressional Review of Agency Rulemaking Act? Journal of Tax Practice and Procedure, October-November 2018
Settling with the IRS in Appeals: The New Importance of the APA, Journal of Tax Practice and Procedure, October-November 2017
Ms. Nelson received her Master of Laws in Taxation from NYU School of Law, in 1997. Ms. Nelson clerked for the United States Tax Court, for the Honorable Larry L. Nameroff, and was a Graduate Assistant for the Honorable Theodore J. Tannenwald, during her last semester of law school. Honorable Theodore J. Tannenwald of the United States Tax Court appointed Ms. Nelson as a Judicial Clerk for the Court, for a new clerkship opening with the Court beginning that Fall term.
While at the United States Tax Court, Ms. Nelson helped research and draft several published opinions, one of which changed United States tax law. Ms. Nelson presented numerous lectures on Exempt Organizations and Planned Giving and developed several planned giving campaigns for various large exempt organizations. Ms. Nelson wrote numerous articles which have been published in the Santa Barbara Women Lawyers and the Women Lawyers of Ventura County.
Ms. Nelson has particular proficiency in providing legal counsel/litigation support in the areas of Tax Controversy, Tax Audits, Tax Court, International Tax and Tax and Estate Planning. Ms. Nelson was a tax consulting manager for a large motion picture production company.
Ms. Nelson was the Vice Chair of the American Bar Association, Individual and Family Income Taxation Section, 2012-2014; a member of the National Association of Women Business Owners, NAWBO-LA, 2012-2014; the 2009 secretary of the Tax Section of the Beverly Hills Bar Association; and the past vice president of the Women Lawyers of Ventura County and member of the Santa Barbara Women Lawyers. Ms. Nelson is married. She and her husband raise toy schnauzers.