A specialist practice, not a generalist lane.
Jason J. Galek is a Certified Specialist in Taxation Law, State Bar of California Board of Legal Specialization, with an LL.M. in Taxation. He represents individuals and businesses in federal and California tax matters, from pre-transaction planning through audit, administrative appeal, and litigation in the U.S. Tax Court.
Jason's controversy judgment is grounded in courtroom experience. He has litigated before the U.S. Tax Court and the Ninth Circuit Court of Appeals, including TEFRA partnership proceedings, estate tax penalty litigation pursued through a petition to the U.S. Supreme Court, and civil fraud penalty defense. That experience shapes how he approaches every dispute. Most matters should resolve at examination or appeal, and knowing how a position would fare at trial is what makes early resolution possible.
Jason's practice spans tax planning, controversy, and litigation. He has advised on business and investment transactions, represented taxpayers in federal and California disputes, and previously taught real estate taxation in Golden Gate University's LL.M. in Taxation program. That combination informs an approach that considers both how tax positions are structured and how they may later be examined or defended.
Much of his advisory work involves emerging-company, venture capital, and corporate clients facing tax issues in transactions and structures, including entity formation, QSBS eligibility, equity compensation design, fund structuring, cross-border operations, transfer pricing, and the tax dimensions of mergers and acquisitions.
His planning and advisory work also includes corporate and partnership taxation, with particular emphasis on S corporation structures and the tax considerations unique to partnership arrangements. His cross-border experience includes leading U.S. tax advisory work for Canadian high-net-worth individuals and entrepreneurs with U.S. exposure.
Jason built his practice on the premise that planning and controversy are sequential phases of the same problem. He designs structures with their defensibility in mind and resolves disputes with an understanding of the planning decisions that produced them.
