Melody Mirbod is an associate in the private client and tax team at the international law firm, Withersworldwide.  Based in the firm’s Los Angeles office, she advises clients on estate and tax planning, estate and trust administration and charitable planning.  Melody holds a J.D. and a B.A. from the University of California, Los Angeles.

Sara A. Pike is a senior associate in the private client and tax team at the international law firm, Withersworldwide.  Based in the firm’s San Diego office, Sara is a trusts and estates attorney who assists clients in all aspects of estate and tax planning and estate and trust administration. She focuses on intra-family wealth transfers, estate and gift tax savings techniques, and complex trust administrations. She also advises individuals and organizations regarding the formation, organization, operation, and termination of private foundations.  Sara has been recognized as a “One to Watch” by Best Lawyers for 2025. She is also recognized as a “Rising Star” by Super Lawyers for 2025.

Richard Gano is a tax attorney with Holtz, Slavett, & Drabkin. Richard practices in all types of tax controversy matters including income tax, estate tax, gift tax, employment tax, collection issues, and penalties. He represents clients in tax audits, collection defense, and litigation before the Internal Revenue Service, California Franchise Tax Board, Department of Fee and Tax Administration (formerly State Board of Equalization), Employment Development Department, and in the U.S. Tax Court and federal district court.

Before joining the firm, Richard was a tax attorney for the IRS Office of Chief Counsel in its headquarters in Washington, DC, where he worked in the Income Tax and Accounting division. At the IRS, Richard analyzed complex situations involving conservation easements, individual and business tax deductions, and timing issues related to reporting income and claiming deductions. Richard served as an IRS subject matter expert on alimony and separate maintenance payments, trade or business expenses, and the medical expense deduction. He also assisted in drafting guidance on charitable conservation easement deductions and guidance related to the capitalization of intangible assets, including IRS Chief Counsel Advice (CCA) 202005019. Richard regularly provided advice to IRS revenue agents and examiners as part of IRS audits and examinations, as well as advice to IRS attorneys in U.S. Tax Court cases. As a subject-matter expert, Richard reviewed numerous briefs filed in the U.S. Tax Court, including matters related to conservation easements and loss deductions. His work included reviewing the briefs that led to a complete IRS victory in Sage v. Commissioner, 154 T.C. 270 (2020). He also analyzed matters involving business deductions, charitable contribution deductions, interest expense deductions, and loss deductions. Richard was heavily involved in the final regulations that generally disallow a charitable contribution when a taxpayer receives or expects to receive a state or local tax credit in return for such payment (REG-112176-18). As a representative for the IRS, Richard spoke at conferences on the topics of medical expenses and farming issues in the tax code.

Richard received his J.D. and LL.M. in Taxation from Loyola Law School in Los Angeles. While at Loyola, he was a technical editor on the Loyola of Los Angeles Law Review, published an article on the tax consequences of egg donation, and was the President of Loyola’s Tax Law Society. He received his B.S., magna cum laude, in Accountancy from California State University Northridge and passed all of the CPA exams.

Richard also has been a contributor to Forbes, publishing articles on personal finance.

David J. Warner is a Tax Attorney and Shareholder with Holtz, Slavett & Drabkin and the Managing Principal of the firm’s Orange County office.  David has over 15 years of experience practicing in all aspects of tax controversy including tax audits, collection defense, and litigation in the U.S. Tax Court, U.S. District Court, and the Court of Federal Claims. He represents taxpayers in cases involving income tax, estate tax, gift tax, employment tax, collection issues, innocent spouse, penalties, and bankruptcy tax issues. David also represents taxpayers before the California Franchise Tax Board (FTB), Department of Fee and Tax Administration (CDTFA, formerly State Board of Equalization (BOE)), and Employment Development Department (EDD). He has particular expertise in tax matters involving audits of partnerships and S corporations and offshore tax compliance issues, including the Report of Foreign Bank and Financial Accounts (FBAR), civil fraud, and offshore information return penalties.

Before joining Holtz, Slavett & Drabkin, David was a Senior Trial Attorney with the IRS Office of Chief Counsel, Small Business Self-Employed Division, in Laguna Niguel for 9 years. As an IRS attorney, he represented the IRS in over 500 cases before the U.S. Tax Court, including the most complex cases. As a Special Assistant U.S. Attorney (SAUSA) for the U.S. Department of Justice, David litigated tax matters in the U.S. Bankruptcy Court in Santa Ana and Riverside, including large tax claims. As lead counsel of the IRS Southern California FBAR Cadre, it was his responsibility to review and approve hundreds of millions of dollars in FBAR penalties. David also advised the local Special Enforcement Program (SEP) and Large Business & International (LB&I) International Individual Compliance (IIC) revenue agents on complex domestic and international issues. As an expert inside the IRS on the taxation of partnerships and S corporations, David made presentations on these topics to hundreds of IRS attorneys across the country and was a founding member of the Southwest Area Partnership Cadre.

David was an Adjunct Professor of Law at Loyola Law School, University of California Irvine School of Law, and Chapman University Fowler School of Law, where he taught courses on tax practice and procedure, partnership tax, bankruptcy tax, and corporate tax.

David received an LL.M. in Taxation from New York University School of Law, where he was a graduate editor on the Tax Law Review and an M. Carr Ferguson Fellow in Tax Law. While at NYU, he won first prize in the Judge Tannenwald Writing Competition for the best article in the country on tax policy.

David earned his J.D., magna cum laude, from Loyola Law School in Los Angeles, where he ranked in the top five percent of his class and was inducted into the Order of the Coif. While at Loyola, David was the Chief Production Editor of the Loyola of Los Angeles Law Review and published an article on the Fourth Amendment and technology. He received his B.A. from the University of Minnesota where he majored in Political Science and History. David is a member of the State Bar of California and the Orange County Bar Association Tax Section.

Reported opinions include Brashear v. Commissioner, T.C. Memo. 2020-122; Palsgaard v. Commissioner, T.C. Memo. 2018-82; Pritchard v. Commissioner, T.C. Memo. 2017-136; Holden v. Commissioner, T.C. Memo. 2015-131; Alfaro v. Commissioner, T.C. Summ. Op. 2014-54; In re Gordian Medical, Inc., 499 B.R. 793 (Bankr. C.D. Cal. 2013).

Joseph A. Broyles

I am a licensed California Certified Public Accountant and Attorney at Law. Prior to entering private practice, I worked for the Internal Revenue Service for nearly 10 years. Since leaving the IRS to enter private practice in 1999, I have continued to focus my practice on tax controversies. For over 30 years, I’ve handled thousands of civil and criminal tax disputes including income and estate tax audits and appeals, sales tax audits and appeals, employment tax audits and appeals, property tax audits and appeals, as well as tax litigation in the U.S. Tax Court, U.S. District Court, U.S. Court of Federal Claims and California state courts.

I am a member of the American Bar Association (Tax Section), the State Bar of California (Tax Section and Tax Procedure and Litigation Committee), the Los Angeles County Bar Association (Tax Section), the Beverly Hills Bar Association (Tax Section) and the California Society of Certified Public Accountants.

Currently I am on the Board of Directors of the Los Angeles Chapter of the California Society of CPAs and have served as Chair of the Tax Procedure and Litigation Committee of the State Bar of California and Chair of the Tax Section of the Beverly Hills Bar.

I received my J.D., with Great Distinction, from the University of the Pacific, McGeorge School of Law where I graduated in the top three percent (3%) of my class and was on the Dean’s List every semester. I’m a recipient of three American Jurisprudence Awards and the McGeorge Alumni Scholarship. I am also a member of The Order of the Coif, a prestigious national legal honor society, and the McGeorge School of Law, Roger Traynor Honor Society. In addition, I hold a Master of Science in Taxation from Golden Gate University and Bachelor of Science in Business Administration from the University of California, Riverside.

I am a frequent speaker at events sponsored by the California Society of Certified Public Accountants and other groups of accountants; in additon, I am also also a regular speaker at continuing legal education events sponsored by the Taxation Section of the State Bar of California and the Taxation Section of the Beverly Hills Bar Association. I have presented lectures to the UCLA Tax Controversy Institute, the Los Angeles County Bar Association’s annual “Tax Night” event, as well the Annual Meeting of the Tax Section of the State Bar of Califorinia. My articles on tax and accounting issues have been published in local and nation wide magazines and journals.