Manuel ("Mike") Garcia, tax counsel to Ashford & Wriston, began practicing law in 1982.
Mr. Garcia focuses his practice on tax law (domestic and international), business law and real estate law. His experience includes:
- Correcting FBAR filing violations (with or without the IRS offshore amnesty program)
- International Estate Tax Planning
- Pre-immigration tax planning for foreign individuals
- Tax free conversion of foreign corporation into Hawaii corporation
- Creating solutions to difficult FIRPTA related problems
- Personally structuring and implementing over 1,500 IRC §1031 exchanges
- Forming and advising §501(c)(3) tax exempt organizations
- Negotiating LLC, LLP and partnership agreements (with special emphasis on allocation of income and losses and distribution of cash provisions) for clients
- Negotiating with IRS and Hawaii Tax Department on a whole range of matters from proposed tax assessments to tax collection matters involving everything from "offers in compromise" to property discharge from tax liens in short sales
- Tax audits, tax appeals, and tax court
- Matter of Trust Estate of Daoang, 87 Hawaii 200, 953 P.2d 959 (Hawaii App. 1998) where Mr. Garcia successfully argued that decedent's letter to attorney constituted a valid 2nd amendment to decedent's revocable trust
Contact info:
808.539.0400
mgarcia@awlaw.com