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Haleh Colleen Naimi

hnaimi@advocatesolutions.com
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Phone: 747-297-7416
Fax: 310-734-2676

4500 Park Granada, Suite 202
Calabasas, California 91302

Haleh C. Naimi is recognized for her expertise and leadership in tax and bankruptcy law. She has over 18 years experience advising clients on tax, bankruptcy, business, and real estate matters. She serves as outside general counsel to several small businesses in various industries, provides direct representation to clients, and serves as a professional resource to clients’ primary accountants, business managers, and financial advisors.

She brings a unique perspective having expertise in tax law which spans all commercial transactions and disputes. She represents individuals and businesses in industries that include: health care, education, manufacturing, telecommunications, real estate, insurance, technology, retail and apparel, service, and hospitality. Haleh also litigates tax disputes with various government agencies including the Internal Revenue Service, the Franchise Tax Board, the California Department of Tax and Fee Administration (CDTFA), California Unemployment Insurance Appeals Board, and Employment Development Department, and the Department of Finance for various Cities in California on issues involving income and gross receipts, employment, sales, property, and international taxation.

Education

Masters of Law (LL.M.) Taxation, New York University School of Law, 2005

Juris Doctorate (Dean’s List), Southwestern University School of Law, 1998
CALI Excellence Awards: Federal Corporate Taxation (A+) and Secured Transactions (A+)

Master of Arts, Economics, Georgetown University, 1997

Bachelor of Science, Mathematics Applied Science and Economics, UCLA, 1993

Jurisdictions Admitted to Practice California, 1999
New York, 2001
United States Tax Court
United States District Courts, Central and Eastern Districts of California, Southern and Eastern Districts of New York, District Court of Delaware
Appellate Division, First Judicial Department of the New York Supreme Court
Superior Courts of the State of California
Supreme Courts of the State of New York
Honors and Professional Activities
  • Advocate Solutions, Inc. is proud to announce that its managing shareholder, Haleh Naimi was selected as a nominee for the Los Angeles Business Journal's Leaders in Law Awards. The awards recognize both general counsel and firm attorneys and their exceptional legal skill and achievement across the full spectrum of responsibility, exemplary leadership as evidenced by the highest professional and ethical standards, and contributions to the Los Angeles community at large.
  • Advocate Solutions, Inc. is honored and proud to announce that it was selected by Lawyer Monthly as the recipient of the 2016 and 2017 award:
    Tax - Law Firm of the Year - USA
    The Lawyer Monthly Legal Awards 2016 recognizes the achievements of law firms, lawyers, barristers and those connected to the legal world who have a proven track record in delivering results for their clients over the past twelve months. The selection criteria include: the number of vote nominations received, supporting material, amount of documented activity in the last 12 months when compared to industry peers, involvement in significant legal cases and legal activity, legal expertise and innovation, innovation in client care, size (value) of involvement within transactions, deals & cases, peer recognition and personal achievement, strategic thinking and planning, and previous accolades and entries within the international legal guides.
  • In 2016, Haleh Naimi was selected a permanent member of Women of Distinction.
    Women of Distinction Press Release
  • Association of Tax Counsel, (2016-Present)
  • Programs Coordinator, Partnership and LLC Committee, Business Law Section of the California State Bar (2016-Present)
  • Appointed to Executive Committee, Taxation Section of the California State Bar (2012-2015)
  • Chair, Corporate and Pass-Through Entities Section of the Taxation Section of the California State Bar (2011-2012)
  • Sacramento Delegate (2013), California State Bar Taxation Section
  • Washington, D.C. Delegate (2010, 2011), California State Bar Taxation Section
  • Active Member, Bankruptcy Workouts Committee of Taxation Section of American Bar Association (2010-Present)
  • Education Chair, Corporate and Pass-Through Entities Section of the Taxation Section of the California State Bar (2010-2011)
  • Assistant Professor of Law (Federal Income Taxation, Torts, Civil Procedure) - Irvine University (2010-Present)
  • Law Clerk to the Honorable Arthur M. Greenwald United States Bankruptcy Court Judge for the Central District of California (1998-1999)
Representative Clients

Recent Corporate Cases:

  • California Bank & Trust
  • F&A Federal Credit Union
  • Richmond American Homes
  • California Career College
  • Quants Capital
  • L.A. Micro Group, Inc.
  • Choices Recovery
  • Badda Bing! Bagels
  • Exponent Technologies, Inc.
  • Rosenthal & Rosenthal, Inc.
  • The Pietrafesa Corporation
  • Caldor Department Stores
  • The Future Claimants Representative - Owens Corning
  • Rohn, Inc.
  • Integrated Health Services, Inc.
  • Richard Breeden, as the Corporate Monitor on Governance Issues for WorldCom, et al.

Recent Individual and Small Business Owner Clients:

  • Restaurant owners
  • Gas station owners
  • Real estate investors
  • Dentists
  • Nurse
  • Truck driver
  • Teachers
  • Fire fighter
  • Mortgage brokers
  • Counselor
  • Real estate developers
  • Real estate agents
  • Technology salesperson
  • Federal court appointed receiver in billion dollar ponzi-scheme
  • Private post-secondary college owner
  • Home health care provider
  • Hair dressers
  • Contractors
  • Auto dealer
Speaking Engagements and Publications
  • Eli Financial Webinar Presentation, Audit Priorities for the IRS – February 28, 2017
  • Eli Financial Webinar Presentation, Form 1099 Reporting Requirements and Updates, November 2016
  • Eli Financial Webinar Presentation, New Partnership Audit Rules and Its Implications, October 2016
  • NBI Webinar Presentation, Estate Planning: Income vs. Transfer Taxes, October 2016
  • Eli Financial Webinar Presentation, Cancelling Penalties & Interest, September 2016
  • California State Bar Taxation Section Webinar, IRS and FTB Priority Plan for Audits and Enforcement in 2016-2017, August 2016
  • CalCPA, Pasadena Discussion Group , Collection Defense Strategies For Businesses and Individuals, July 2016
  • Eli Financial Webinar , Collection Defense Strategies – Tax Debt Resolution, June 2016
  • CalCPA, LAX/South Bay Discussion Group, Collection Defense Strategies – Bankruptcy Tax Issues, April 2016
  • Panelist, Tax Issues in Bankruptcy, Calabasas Bar Association, February 18, 2016
  • Panelist, “Overview of Tax Issues That Arise in Bankruptcy”, 88th Annual Meeting of the State Bar of California, October 8, 2015
  • Co-panelist, “Bankruptcy Taxation Issues Including Discharge of Taxes,” California State Bar Income Tax Seminar, USD Law School, June 25, 2015 and Whittier Law School, June 26, 2015
  • Moderator, “What Every Real Estate Professional Should Know About the Proposed 752 Regulations,” California State Bar Taxation Section Webinar, April 23, 2015
  • Panelist, “Bankruptcy Taxation Issues, ABA Tax Section Midyear Meeting, Houston, January 19, 2015
  • Panelist, “Choice of Entity for Tax Litigation,” California State Bar Annual Meeting and Tax Policy Conference , November 2014
  • Panelist, “Innocent Spouse and Equitable Relief,” 87th Annual Meeting of the State Bar of California, September 14, 2014
  • Moderator, “Discharging Taxes in Bankruptcy,” California State Bar Taxation Section Webinar, August 21, 2014
  • Moderator, “Codification of the Economic Substance Doctrine and California Counterparts” California State Bar, Corporate and Pass-Through Entities Committee Meeting , February 2012
  • Moderator, “Legislative Update From The House Ways and Means Committee” California State Bar, Corporate and Pass-Through Entities Committee Meeting , April 2012
  • Panelist, “Tax Considerations for Troubled Companies,” The State Bar of California 85th Annual Meeting, Monterey, CA, October 2012
  • Co-Author and Presenter, “The Enactment of a Voluntary Disclosure Practice for California Taxing Authorities,” State Tax Notes Special Report, April 2014
  • Author and Presenter, “The Definition of Assets Under the Insolvency Exclusion,” Tax Notes Special Report, Vol. 139, No. 9, August 27, 2012, p. 1035 (presented as Washington, DC Delegate, California State Bar Taxation Section)
  • Author, “Proposed Regulation Section 1.108-9 – Application of Insolvency and Bankruptcy Provisions of Section 108 to Disregarded Entities and Grantor Trusts,” California Tax Lawyer, Summer 2011
  • Author and Presenter, “Proposed Guidance Under Section 108(d)(3),” Tax Analysts 2011 TNT 111-36 (presented as Washington, DC Delegate, California State Bar Taxation Section)
Featured Pro Bono Activities

Volunteer Tax Counsel for the Bookstein Tax Clinic (2015-Present)

Non-Legal Activities

Haleh Naimi is an avid runner who has completed half marathons and marathons in San Francisco, New York, Paris, and Vancouver. She enjoys fundraising for charities and traveling overseas.