Gary H. Kuwada is a Tax Attorney and Certified Public Accountant practicing in Los Angeles, California. Before entering private practice, Mr. Kuwada worked for the IRS for almost 10 years as a Revenue Agent and Appeals Officer. While working for the IRS, Mr. Kuwada attended the evening program at Loyola Law School, completed the CPA examination, and received his audit certification hours from the IRS. As a Revenue Agent, Mr. Kuwada worked in the IRS general program, large case and international companies, civil fraud, tax haven, and currency and banking groups. Mr. Kuwada received training in individual, partnership, corporate and international tax law and also worked as an instructor for the IRS and as a college instructor. As an Appeals Officer, Mr. Kuwada settled hundreds of cases for the IRS and learned how to settle cases before trial. While working for the IRS, Mr. Kuwada had the unique opportunity to screen thousands of tax returns at the Fresno Service Center. His job was to identify issues on filed returns and to select them for examination. During the past 30 years in private practice, Mr. Kuwada has saved his clients millions of dollars in taxes, penalties, and interest. He has prevented the seizure of his client's businesses and defended high-profile civil and criminal tax cases throughout the United States. Mr. Kuwada has been called upon as an expert witness on tax controversy matters and has been featured or quoted in Time Magazine, The Wall Street Journal, Channel 7 Eyewitness News, and KFWB News Radio, among other mainstream media. He is the creator of TaxChecker software, a program that conducts an IRS audits. Mr. Kuwada has successfully litigated tax cases in the United States Tax Court and the United States District Court in the Central and Southern Districts of California. Mr. Kuwada is the author of “The Art of Tax Representation-Audit and Appeals” and “The Art of Tax Representation-Collections” both guides are procedural manuals for practitioners.
Michael S. Kogan is Of Counsel at Gary Kuwada, APC brings in extensive experience in serving the various bankruptcy and state court–related legal needs of companies, individuals, developers, and financial institutions. His goal is to provide highly responsive, yet cost-effective services in representing its clients in order to add value to their businesses. Seeks to find the most cost-effective and creative solutions for debtors in dealing with major liabilities, business downturns and/or cash-flow problems, and creditors with respect to the enforcement of their rights. He has represented secured and unsecured creditors, debtors, debtors-in-possession, trustees, and creditors’ committees in Chapter 11 cases, adversary proceedings, receivers, out-of-court workout reorganizations, complex Chapter 7 cases, and related insolvency litigations.
Mr. Kogan has received prestigious recognition as a “Super Lawyer” in the Los Angeles and Southern California Super Lawyers magazine. Mr. Kogan received his L.L.M. from the New York University School of Law in Taxation in 1985. Mr. Kogan is a member of the California Bankruptcy Group, the Financial Lawyers Conference, the Business Bankruptcy Committee, the Commercial Law Committee, and the Tax Issues Committee of the National Association of Bankruptcy Trustees. Mr. Kogan is presently an Adjunct Professor of Law at Whittier Law School, former Adjunct Professor of Law at Western State University of Law, and a former member of the bankruptcy panel of trustees in the Central District of California.
Mr. Kogan received his JD from Southwestern Univerity School of Law in 1984 and his MBA in Business Administration in 1979, and BA from the University of Denver, Colorado in 1976. Mr. Krogan received his JD from Southwestern.