A practice built for consequential tax decisions.
Tax questions often arrive alongside a transaction, investment, audit, California residency change, or other decision that cannot be easily undone. Jason J. Galek advises individuals and businesses on federal and California tax matters where the facts, governing law, and future record all matter.
He is a Certified Specialist in Taxation Law, State Bar of California Board of Legal Specialization, with an LL.M. in Taxation. His role is to make a complicated tax position understandable enough to guide a decision and rigorous enough to hold up if it is later examined.
Where he helps
Planning and transactions
Jason advises founders, emerging companies, investors, and businesses on entity and equity structuring, Section 1202 qualified small business stock, equity compensation, partnership and S corporation taxation, and the tax consequences of business transactions.
Audits, appeals, and disputes
He represents clients from examination through administrative appeal and litigation in the U.S. Tax Court. His experience includes matters in the U.S. Tax Court and the Ninth Circuit Court of Appeals, including TEFRA partnership proceedings and civil fraud penalty cases.
Federal, California, and cross-border consequences
Federal and California rules can point to different answers, and cross-border facts can add another layer. Jason previously led U.S. tax advisory work for Canadian high-net-worth individuals and entrepreneurs with U.S. exposure, as well as cross-border operations and structures.
Planning informed by controversy
Jason's controversy judgment is grounded in litigation experience. He served as counsel for the petitioner and principal writer of a petition for certiorari in an estate-tax penalty matter. Many tax matters can be resolved before trial when the facts, law, and record are addressed early.