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
Supreme Court of California


AREAS OF PRACTICE

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


ACCREDITATIONS

(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

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 Nelson, Esq., is a partner in the Los Angeles office. Ms. Nelson specializes in Federal and State Tax Controversy, including audits, tax collection, appeals, United States Tax Court and the United States Court of Federal Claims proceedings; in addition to actions before the EDD, SBOE and the FTB.

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. 

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:

Honors

Publications