Aubrey Hone is the founding partner of Hone Maxwell LLP. Ms. Hone specializes in tax controversies and tax litigation with the Internal Revenue Service (IRS), California Franchise Tax Board (FTB), California Employment Development Department (EDD), California Board of Equalization (BOE) and other state taxing authorities. Ms. Hone represents clients in both civil and criminal tax controversies including IRS criminal investigations and prosecutions, offshore matters, voluntary disclosures, audits, appeals, litigation and collections.

Ms. Hone has focused on tax matters throughout her career. She advised clients on complex federal tax matters related to mergers and acquisition matters while working as an associate in the Transaction Advisory Services – Transaction Tax group at Ernst & Young LLP.  After starting Hone Maxwell LLP, Ms. Hone has focused on tax controversy and tax litigation.

Ms. Hone has represented client in:

  • Litigation matters in U.S. Tax Court, District Court and 9th Circuit Court of Appeals
  • IRS criminal investigations and prosecutions
  • Tax evasion
  • Voluntary disclosures – offshore and domestic
  • Failure to file foreign bank account reports (FBARs) and related forms
  • Compliance with domestic and offshore reporting obligations
  • IRS and FTB income tax audits and appeals
  • IRS summonses
  • Unreported income and overstated deductions
  • Trust Fund Recovery Penalty
  • IRS and FTB liens and levies including lien subordination
  • Collection matters including Collection Due Process
  • IRS and FTB Offers in Compromise and Installment Agreements
  • Employment tax audits
  • Sales tax audits
  • Innocent Spouse Claims
  • Penalty determinations
  • IRS fraud investigations and fraud penalties
  • IRS whistleblower claims
  • IRS Office of Professional Responsibility (OPR) investigations

Ms. Hone is active with the tax section of the California Bar. She currently serves on the executive committee for the Tax Procedure and Litigation Section Committee. In 2016 Ms. Hone was named as a Rising Star by Northern California Super Lawyers©. Ms. Hone has also been recognized for her work providing pro bono legal services for taxpayers who are unable to afford representation and she continues to serve as a pro bono attorney for the AIDS Legal Referral Panel.

Ms. Hone currently serves on the Board of Directors for the National Center for Lesbian Rights. She lives in San Francisco with her wife Amanda.

Admitted to Practice:

  • State of California
  • United States Tax Court
  • S. District Court, Northern District of California
  • S. Court of Appeals, Ninth Circuit

Education:

  • University of San Diego School of Law, Master of Laws in Taxation (LL.M.), 2008
  • University of San Diego School of Law, Juris Doctorate, 2007
  • University of Utah, Bachelor of Science in Accounting, 2004

Professional Associations:

  • State Bar of California
  • State Bar of California Taxation Section
  • American Bar Association
  • American Bar Association Taxation Section
  • Bar Association of San Francisco Taxation Section
  • Executive Committee, State Bar of California Tax Procedure & Litigation Committee 2015
  • Co-Chair, Executive Committee, Bay Area Young Tax Lawyers 2012 – 2014

Academics:

  • Adjunct Professor, Golden Gate University School of Law, Federal Tax Litigation, Spring 2014
  • Adjunct Professor, Santa Clara University School of Law, Accounting for Lawyers, Fall 2012
  • Adjunct Professor, Santa Clara University School of Law, Family Wealth Transfers, Spring 2012

Awards:

  • Rising Star, Northern California Super Lawyers©, 2016
  • Outstanding Volunteer Award, Bar Association of San Francisco, 2013 – 2015
  • Outstanding Volunteer in Public Service Award, Bar Association of San Francisco, 2012 – 2015
  • Volunteer Appreciation Award, AIDS Legal Referral Panel, 2011 – 2015
  • Volunteer of the Month, San Francisco LGBT Community Center, March 2011
  • Wiley M. Manuel Award for Pro Bono Legal Services, State Bar of California, 2008
  • Outstanding Service Award, Legal Aid Society of San Diego, 2008

Decisions:

  • Voss et al v. C.I.R., 796 F.3d 1051 (9th Cir. 2015)

Publications and Presentations:

  • Lecturer: Mortgage Interest Deduction Limitation: Yet Another Reason Not to Get Married, at Least Not Yet, American Academy of Matrimonial Lawyers, May 2016
  • Lecturer: Navigating IRS Collection Procedures: From Assessment to Resolution, AIDS Legal Referral Panel MCLE Event, January 2016
  • Article: Proving a Negative: What Is Reasonable Cause?, Tax Notes, September 2015
  • Lecturer: Mortgage Interest Deduction Limitation: Yet Another Reason Not to Get Married, Contra Costa County Bar Association Family Law Section, September 2015
  • Lecturer: Estate and Tax Planning for Same Sex Couples, All-Star Financial Group Winter Meeting, January 2015
  • Lecturer: Tax Court Boot Camp, Annual Meeting of the California Tax Bar and California Tax Policy Conference, November 2014
  • Lecturer: Tax Enforcement: Civil Tax Litigation, Golden Gate University School of Law, Chinese Tax Officials Delegation Event, July 2014
  • Lecturer: Navigating IRS Collection Procedures: From Assessment to Resolution, AIDS Legal Referral Panel MCLE Event, November 2013
  • Lecturer: Tax and Family Law Issues: The Fundamentals, Annual Meeting of the State Bar of California, September 2011
  • Lecturer: Registered Domestic Partners and Same-Sex Married Couples: Federal Tax Law Update, Annual Meeting of the State Bar of California, September 2011
  • Lecturer: From Return Preparation to Tax Dispute Defense: What You Need to Know When Representing LGBT-Identified, HIV-Positive, and Low-Income Taxpayers, AIDS Legal Referral Panel MCLE Event, May 2011
  • Article: When “Married” Isn’t “Married”: Federal Tax Laws and Same-Sex Couples, Tax Procedure and Litigation Committee Newsletter – Taxation Section of the State Bar of California, May 2011