Using his extensive knowledge of IRS administrative procedures, Shine Lin successfully represents individual and business clients in all phases of federal tax controversy, including examination, appeals, collections, and litigation. His passion for the complexity and intricacies of tax law has not waned during his 15+ years as a tax attorney.
“With an experienced tax attorney on their side, we help the client understand the tax problem in terms that are relatable to them, and we also assist them at chipping away at the tax issues to craft achievable solutions,” Shine said.
Shine has litigated numerous cases in the United States Tax Court, United States District Courts, and the United States Court of Federal Claims. His tax litigation experience includes matters involving:
· estate planning
· family limited partnerships
· closely held companies
· asset valuation issues
· foreign tax credits
· tax-exempt organizations
· tax-free exchanges of real estate
· limited partnerships
· limited liability companies
· abusive tax shelters
· tax shelter and promoter liability matters
· individual income tax, employment, and excise tax issues
· penalty abatement
· IRS abuse of discretion, and
· the validity of internal revenue statutes and regulations under the United States Constitution.
He has also handled a broad range of collection and criminal tax matters in addition to substantial experience with preparing, filing, and pursuing tax whistleblower claims with the IRS. He consistently receives positive feedback from IRS Revenue Agents, IRS Subject Matter Experts and clients regarding the depth and quality of the whistleblower claims he has prepared and filed on his clients’ behalf.
Shine has an extensive history of representing tax whistleblowers in the United States Tax Court. He has successfully defeated numerous motions for summary judgment, overcome the IRS’s reluctance to provide additional taxpayer information in discovery, and argued for the Tax Court to vacate its prior granting of summary judgment to the IRS.
He has also successfully implemented anonymous procedures within the Tax Court rules framework to protect his clients’ identities while advocating his clients’ interests before the Tax Court.
Shine understands the importance of excellent service delivered in a cost-conscious manner that allows clients to resolve their tax issues as efficiently as possible.
“Because we are a client service industry, client communication is key,” he said. “My clients can always expect a timely response to their inquiries, and if there is a problem then I will begin to triage the situation, conduct further research on the issue, and give the client an expectation of when a solution might be forthcoming. My hope is that my clients would say that they receive excellent service delivered in a timely manner, and that it was worth it.”
WASHINGTON UNIVERSITY SCHOOL OF LAW
LL.M. in Taxation
FLORIDA STATE UNIVERSITY COLLEGE OF LAW
UNIVERSITY OF CALIFORNIA, BERKELEY
B.A., Political Science and Rhetoric