Our People

Elizabeth K. Nelson

Los Angeles
(310) 400.0110
Enelson@ckrlaw.com
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BAR ADMISSIONS

State Bar of California
United States Tax Court
United States Court of Federal Claims
United States Supreme Court of California


AREAS OF PRACTICE

Tax Controversy
Tax Litigation
Blockchain Technology & Digital Currency
Tax Controversy & Litigation


ACCREDITATIONS

Memberships:
American Bar Association, Tax Section, Individual & Family Income Committee (Vice Chair 2012 - 2015)
Beverly Hills Bar Association. Tax Section (Vice Chair 2009 - 2010)
Sheriff Leroy D. Baca, Los Angeles County Sheriff's Department Multi-Faith Executive Council (Tax Advisor 2004 – 2006)
Federal Judicial Clerkship United States Tax Court, Honorable Larry L. Nameroff
Women Lawyers of Ventura County (past vice president)
Santa Barbara Women Lawyers

Awards:
Position by Senior Judge, Honorable Theodore J. Tannenwald
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

EDUCATION

L.L.M, Taxation, New York University School of Law

J.D., University of San Diego School of Law, summa cum laude


LANGUAGES

English

Elizabeth K. Nelson is a partner in the Los Angles office. Ms. Nelson has particular proficiency in providing legal counsel and 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 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.

 

Notable Representations:

Non-Profit Organizations/Trust Fund Penalty & OIC:

    • $1,600,000 IRS Penalty Abatement.
    • $1,200,000 IRS Trust Fund Penalty Abatement (This stopped civil tax penalties of $1,200,000 from being assessed against the individual members of the Board of Trustees and the Executive Officers of the hospital).
    • $40,000 California EDD Penalty Abatement.

 Non-Profit Hospital: Reversal of IRC section 4959 Excise Tax under the ACA:

    • The regulations under IRC section 4959 are ambiguous;
    • The regulations under IRC section 4959 are invalid for failure to follow Administrative Procedures Act the enactment of the Final Regulations; and
    • The Executive Order dated January 20, 2017, Order Minimizing the Economic Burden of the Patient Protection and Affordable Care Act (“Act”) Pending Repeal (“Order”).

 Real Estate:

 Divorce/Innocent Spouse:

 Physician:

 Entertainment Industry:

 Internet Entrepreneur:

 Automotive Franchisee:

 Jewelry Entrepreneur:

 FBAR & OVDP:

 Restaurant Franchisee:

 Estate & Gift:

 Foreign:

 

Publications: