Hone Maxwell LLP Founding Partner Aubrey Hone handles tax controversies and tax litigation with the IRS and California state taxing agencies, including the Franchise Tax Board (FTB), Employment Development Department (EDD) and Board of Equalization (BOE). She represents individuals and business of all types in both civil and criminal tax controversies, including IRS criminal investigations and prosecutions, offshore matters, voluntary disclosures, audits, appeals, litigation and collections.

Aubrey represented the petitioners in the pivotal 2015 U.S. Ninth Circuit Court of Appeals decision in Voss v. Commissioner of the Internal Revenue Service. The precedent-setting case reversed a lower court and found that unmarried co-owners of a home could each claim home mortgage interest deductions on their separate tax filings. This was a victory for gay and lesbian couples, as well as any domestic partners who own a home together.

More recently, Aubrey represented a Bay Area tax preparer in a criminal fraud investigation that the Department of Justice ultimately decided to not pursue. In another recent matter, Aubrey settled a large employee classification audit in the client’s favor.

Prior to joining HMLLP, Aubrey advised clients on complex federal tax matters related to mergers and acquisitions as an associate in Ernst & Young LLP’s Transaction Advisory Services – Transaction Tax group. Now, Aubrey handles the following:

IRS Criminal Investigations and Prosecutions

• Tax evasion
• Tax fraud
• False tax returns

International Tax

• Voluntary Disclosures – offshore and domestic
• Unreported income and overstated deductions
• Failure to file foreign bank account reports (FBARs) and related forms

Audit Matters

• IRS and FTB income tax audits and appeals
• Employment tax audits
• Sales tax audits

Collection Matters

• IRS and FTB liens and levies including lien subordination
• Collection due process
• IRS and FTB offers in compromise and installment agreements

Other

• Trust Fund Recovery Penalty
• IRS fraud investigations and fraud penalties – civil
• IRS whistleblower claims
• IRS Office of Professional Responsibility (OPR) investigations

Clients – many of whom have problems dating back years – appreciate Aubrey’s no-nonsense and pragmatic approach to finding solutions. She understands their tax problems and how scary they can be and works with them to forge the path forward.

Aubrey provides pro bono legal services to taxpayers who are unable to afford representation. She represents low-income people who have tax debt, successfully obtaining offers in compromise for these clients, including many who faced hundreds of thousands of dollars in debt but were only required to pay a minimal amount. She also serves as a pro bono attorney for the AIDS Legal Referral Panel. Aubrey was an adjunct professor for Golden Gate University School of Law and Santa Clara University School of Law. She served 6 years on the Board of Directors for the National Center for Lesbian Rights until 2021.