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Sales Real Estate

Sierra Madre, CA
December 28, 2019

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*** **** ********* ***.

Sierra Madre, California 9102


Work Experience:

Law Offices of Anthony Sgherzi

Sole Practitioner-Owner (1/2019-present)

General civil law practice with emphasis on tax controversy issues involving federal and state income, sales and use, and employment tax issue including claims litigation and adversary proceedings in bankruptcy court. The practice also focuses on professional license defense and representation before administrative agencies, writs of administrative mandate and appeals of adverse decisions.

California Department of Justice, Office of Attorney General Deputy Attorney General

Civil Division – Business & Tax Section, Los Angeles, CA. (1990-12/2018) Trial and appellate counsel for state agencies, Franchise Tax Board, California Department of Tax & Fee Administration, Employment Development Department, and Department of Real Estate. Involved in all aspects of consultation, negotiation, litigation, regarding income, sales and use, employment (including employee independent contractor issues), gross premiums tax matters in state, federal and bankruptcy court. The litigation oftentimes involved multi-million dollar tax liabilities, state and federal constitutional issues. The work also involved defending writs of administrative mandate and appeals of adverse decisions including attorneys fee awards. Bankruptcy issues included claims litigation, preference actions, assorted adversary proceedings, objections to discharge and related matters. I was involved in all aspects of litigation commencing with client consultation, drafting and responding to discovery, noticing and defending depositions, including those of experts. Drafted all pleadings including pretrial motions, pretrial, trial, post-trial, mediation and appellate briefs and writs of mandate. Significant matters included the following:

● Successfully defended a sales tax refund action seeking a $18,000,000 refund by the Kingdom of Saudi Arabia;

● Successfully defended a suit for refund of income taxes seeking a $10,000,000 refund by a tax shelter promoter which generated fictitious paper losses through a myriad of shell companies.

● Successfully defended Proposition 63, known as the millionaires tax, from constitutional attack.

● Successfully defended the Bureau of Real Estate in license revocation actions involving fraudulent activities by numerous corporate entities,

● Successfully represented the EDD in numerous actions involving employee-independent contractor determinations.

California Department of Justice, Office of Attorney General Deputy Attorney General – Medi-Cal Fraud Unit- Los Angeles (1989-1990) Drafted criminal complaints for prosecution against Medi-Cal providers, including physicians, and others accused of fraud in billings and related Medi-Cal activities. Also drafted search warrants, conducted discovery, appeared at arraignments, consulted with criminal investigators working on various aspects of their criminal investigations and proceeded to trial and recovery of unlawfully funds

United States Department of Justice

Office of United States Trustee, Los Angeles, California Attorney-Advisor (1987-1989)

Reviewed various reports, schedules, disclosure statements, and plans of reorganization for compliance with requirements of the Bankruptcy Code. Worked with bankruptcy analysts to insure petitioner compliance with Code requirements. Examined and commented on applications to employ and fee applications of various professionals such as attorneys, appraisers, accountants in Chapter 11 business reorganizations. Monitored bankruptcy cases for fraud and abuse referring criminal matters for prosecution. Initiated motions to convert and dismiss cases for abuse or noncompliance with various Code provisions. Reviewed cases for determination of whether a trustee or examiner should be appointed. Appeared on behalf of the U.S. Trustee in all court actions for motions and related matters involving the interests of the U.S. Trustee. Anthony Sgherzi, Attorney At Law

Los Angeles, California (1977-1987)

Worked as a sole practitioner and for small and mid-sized firms. My practice involved business litigation, tax litigation, representation of creditors before the U.S. Bankruptcy Court and in various state court actions. Consulted with clients, determined the proper action to be taken, drafted pleadings, promulgated discovery, was involved in mediation and settlement discussions with opposing counsel and proceeded to trial as required. My work also included appealing from adverse decisions when required.


University of San Diego School of Law

Graduate Tax Program L.LM (Tax) 1983

University of LaVerne

(University of San Fernando Valley)

College of Law J.D. 1977

Jersey City State College

Jersey City, N.J. M.A. 1974

Jersey City State College

Jersey City, N.J. B.A. 1972


United States Department of Justice

Advocacy institute for United States Attorneys

Washington, D.C. (1988)

United States Department of Justice

U.S. Trustee Training Program

Washington, D.C. (1988)

Hastings College of Law Advocacy Institute

San Francisco, CA. (1989)

Bar Membership:

State Bar of California (Taxation Section) 1977-present United States District Court for Central, Southern, Northern and Eastern Districts of California

United States Tax Court

United States Claims Court

United States Supreme Court

Professional Licenses: California State Bar

Real Estate Broker

Published Decisions

Cool Fuel, Inv. V. State Board of Equalization

210, F.3d 999 (9th Cir.2000)

Franchise Tax Board v. Bracey

77 F.3d 294 (9th Cir. 1996)

Franchise Tax Board v. Lapin

226 B.R. 637 (9th Cir. B.A.P. 1998)

Franchise Tax Board v. MacFarlane

83 F.3d 1041 (9th Cir. 1996),

cert. denied, 520 U.S. 1115 (1997)

In re Van Owen Car Wash

82 B.R. 671 (Bankr. C.D. Cal. 1988)

Noble v. Franchise Tax Board

118 Cal.App.4th 560 (2004)

American Employer’s Group v. Employment Dev. Dept. 154 Cal.App. 4th 836 (2007)

Jensen v. Franchise Tax Board

178 Cal.App.4th 426 (2009)

McDonnell Douglas Corp. v. State Board of Equalization 10 Cal.App.4th 1413 (1992)

Unpublished Decisions:

United States v. Derparseghian

2017 U.S. Dist. Lexis 70020

2017 (C.D. California)

In re Fearing

2008 U.S. Dist. Lexis 88282

2008 (C.D. California)

Pacific Periodicals v. Unemploy. Ins. App. Bd.

2011 Cal.App. Unpub. Lexis 1656

In re Artiglio

13 Fed. Appx. 663

](9th Cir. 2001)

Ackerman v. Franchise Tax Board

2005 Cal.App. Unpub. Lexis 11034

Loan Oak Fund, L.L.C. v. Franchise Tax Board

2015 Cal.App. Unpubl. Lexis 1206

Shafran v, Franchise Tax Board

2006 Cal.App. Unpub. Lexis 6643

Black v. California Dept. of Real Estate

2010 Cal.App. Unpub. Lexis 577

Reese v. Franchise Tax Board

2006 Cal.App. Unpub. Lexis 1362

Ventura Office Suites v. Unemploy. Ins. Appeals Board 2017 Cal.App. Unpub. Lexis 304

Teaching Experience:

University of LaVerne - Legal Studies Program (1990 - 2001) Senior Adjunct Professor

Courses Taught: Legal Writing, Evidence, Torts, Contracts, Civil Procedure, Constitutional Law

Volunteer Work:

State Bar of California, Continuing Education of the Bar, Attorney Advisor (1988-1992) Judge Pro Tem, Superior Court, Los Angeles Co. (1987-1989)

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