Chad Nardiello is a tax attorney that specializes in civil and criminal tax controversy and litigation matters. He represents clients at all phases of the tax controversy process, including before the Internal Revenue Service (“IRS”) Examination Division (a.k.a. the audit stage) and Appeals Office, during the criminal investigation process, as well as in litigation in the US Tax Court, US Court of Federal Claims, US District Courts, US Bankruptcy Courts and US Courts of Appeal. Mr. Nardiello also represents taxpayers involved in state tax controversy matters, including disputes involving the California Franchise Tax Board, the State Board of Equalization and the Employment Development Department.

Mr. Nardiello previously served as a Trial Attorney with the United States Department of Justice (DOJ), Tax Division, in Washington, D.C., where he represented the United States and the IRS in the litigation of federal tax matters in United States District and Bankruptcy Courts. While working at the DOJ, he was twice honored with a Special Commendation, which is an award given by the United States Assistant Attorney General in recognition of achieving success in litigating a matter of significance to the interests of the United States government. Mr. Nardiello was also selected to serve as a mentor in the United States Attorney General’s Honors Program to incoming attorneys to the Tax Division.

Both before and after leaving the DOJ, Mr. Nardiello worked as a private practitioner specializing in tax controversy and litigation. He has significant private practice experience at the highest levels of the legal industry. Prior to starting the Firm, he practiced in the tax controversy and litigation group of Latham & Watkins, LLP, in Washington, D.C., which is one of the largest, most prestigious international law firms. While at Latham, Mr. Nardiello represented a variety of clients, including large multi-national (Fortune 500 companies) and international clients, and achieved success through trial, briefing without trial, settlements, and in the criminal investigatory process. Mr. Nardiello also practiced at one of the “Big Four” public accounting firms where he focused on tax planning for mergers and acquisitions.

His unique combination of background, experience and expertise allows Mr. Nardiello to attain success on behalf of clients. In the federal courts, he has argued and handled multiple appellate matters and tried numerous cases. Mr. Nardiello has represented corporate and individual clients in criminal cases as both targets/defendants and third-party witnesses, as well as clients undergoing sensitive IRS investigations involving fraud allegations and civil forfeitures. Mr. Nardiello has also successfully represented countless taxpayers during tax audits and in administrative appeals before taxing authorities.

Mr. Nardiello has a deep understanding of substantive tax law, accounting and tax return preparation. He has advised clients on the substantive aspects of transactional tax matters, as well as provide tax controversy advice during the planning stages of a transaction. With a Bachelor of Accountancy and significant experience preparing tax returns for businesses and individuals, Mr. Nardiello has developed the skills necessary to read, understand, and extract information from tax returns in furtherance of his role as a client representative.

Chad Nardiello

Honors & Awards

Rated by Super Lawyers 
  • Recognized by Super Lawyers, Southern California – 2017
  • Recognized by Super Lawyers, Southern California – 2016
  • Recognized by Super Lawyers, Washington, D.C. – 2014
  • Recognized by Super Lawyers, Washington, D.C. – 2013
  • Special Commendation, United States Department of Justice, Tax Division, 2009
  • Special Commendation, United States Department of Justice, Tax Division, 2008
  • "Rising Star,” Super Lawyers, Southern California – 2005

Education

  • Master of Laws (LL.M.) in Taxation (with distinction), Georgetown University Law Center
  • Juris Doctor (J.D.), University of San Diego School of Law
  • Bachelor of Accountancy (cum laude), University of San Diego, Beta Alpha Psi

Bar Qualifications

  • California
  • Washington, D.C.

Bar Affiliations

  • American Bar Association, Taxation Section
  • California Bar Association, Taxation Section
  • District of Columbia Bar Association, Taxation Section
  • Los Angeles County Bar Association, Taxation Section
  • Beverly Hills Bar Association, Taxation Law Section

Noteworthy Representative Matters

Mr. Nardiello has had success in numerous cases, including both public and non-public matters. The following is a list of some of the public cases in which he has had success as either a government attorney or private practitioner that are noteworthy due to the dollar amount and/or the novelty of the legal issue:

Wells Fargo v. United States, 114 A.F.T.R.2d (RIA) 5021 (U.S. Court of Federal Claims, June 27, 2014) (whether after a merger the surviving entity is the “same taxpayer” for purposes of Internal Revenue Code section 6621(d))
Shea Homes, Inc. and Subsidiaries et al. v. Commissioner of Internal Revenue, 142 T.C. No. 3 (U.S. Tax Court, Feb. 12, 2014) (application of the completed contract method of accounting to a residential home builder)
Livrpol, LLC v. United States, Case No. 07-796 (U.S. District Court, District of Connecticut, July 22, 2009) (transaction involving foreign distressed debt in a partnership structure and the deductibility of flow-through losses)
Wilson v. United States (In re Wilson), 407 B.R. 405 (U.S. Bankruptcy Appellate Panel, 10th Cir. June 12, 2009) (dischargeability of tax penalties in bankruptcy)
Washington Mutual, Inc. v. United States, Case No. 06-1550 (U.S. District Court, Western District of Washington, Aug. 12, 2008) (tax basis and corresponding deductions in intangible, banking assets purportedly arising from a tax-free corporate reorganization)
Dulwich, LLC v. United States, Case No. 07-66 (U.S. District Court, District of Wyoming, Dec. 20, 2007) (jurisdictional issue in the context of complex partnership procedural rules)

Professional Contributions

Member Executive Committee, California Bar, Taxation Section
Member, Executive Committee, Los Angeles County Bar, Taxation Section
Criminal Justice Act Panel Member, Trial, Federal District Court for the Central District of California, Appointment by The Ninth Circuit United States Court of Appeals

Media

Mr. Nardiello has published numerous articles in the area of tax controversy and litigation and been quoted in the national tax press, including on an opinion issued by the United States Supreme Court. The following is a list of those articles and quotes:

“First Circuit Liberalizes Tax Deductibility Standard of False Claims Act Settlements,” Financial Fraud Law Report (Co-author, October 2014)
“IRS Eases Access to Offshore Voluntary Disclosure Programs,” Latham & Watkins Client Alert (Co-author, June 24, 2014)
“6 Reasons US Taxpayers Should Report Assets Held In Swiss Banks Soon,” Latham & Watkins Client Alert (Co-author, February 3, 2014)
“Supreme Court Holds Valuation Misstatement Penalty Applies in Tax Shelter Case,” Tax Notes Today (author: Andrew Velarde, December 4, 2013) (quoting Mr. Nardiello on commenting on the effect of an opinion issued by the United States Supreme Court on the previous day)
“US Allows Swiss Banks With Undisclosed Accounts To Wipe the Slate Clean,” Latham & Watkins Client Alert (Co-author, November 8, 2013)
“Is It a Partnership Item,” Tax Notes (September 20, 2013)
“Tax Accrual Workpapers Redux,” Tax Notes (Co-author, August 29, 2011)
“Wells Fargo Takes Up Cudgel to Protect Tax Accrual Workpapers,” The National Law Review (online) (Co-author, April 20, 2011)
“A Gathering Storm – IRS Scrutiny of Tax Exempt Organizations,” BNA Daily Tax Report (Co-author, Nov. 4, 2005)
“IRS Scrutiny of Tax Exempt Organizations,” Los Angeles Lawyer (Co-author, July 2005)
“2005 California Tax Amnesty: Caveat Particeps (Let the Participant Beware!),” California Tax Lawyer (Co-author, Winter 2005)
"The 2005 California Tax Amnesty,” Los Angeles Lawyer (Co-author, December 2004)

Public Speaking

Mr. Nardiello regularly speaks on matters related to tax controversy and litigation, including at events before other attorneys, accountants, financial advisers and business executives. He has spoken on panels at events sponsored by the American Bar Association (Taxation Section), California Bar Association, University Southern California, University California Los Angeles, University of San Diego, California Society of CPAS. In addition Mr. Nardiello has spoken outside the United States on matters relating to the IRS International Tax Enforcement.

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