Aubrey Hone

Aubrey Hone

Aubrey Hone

Partner

870 Market St., Suite 588
San Francisco, CA 94102
415.765.1754
aubrey@honemaxwell.com

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.

Admitted to Practice

  • California
  • United States Tax Court
  • U.S. District Court for the Northern District of California
  • U.S. Ninth Circuit Court of Appeals

Education

  • University of San Diego School of Law, LL.M., 2008
  • University of San Diego School of Law, J.D., 2007
  • University of Utah, B.S., Accounting, 2004
  • California Lawyers Association Taxation Section
  • American Bar Association Taxation Section
  • Bar Association of San Francisco Taxation Section
  • State Bar of California Tax Procedure & Litigation Section Executive Committee, 2015
  • Bay Area Young Tax Lawyers, Executive Committee co-chair, 2012–2014
  • Rising Star, Northern California Super Lawyers, 2016, 2017 and 2018
  • 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 – 2017
  • 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
  • “Income Tax Update 2017,” The 2017 Annual Income Tax Seminar, The State Bar of California Taxation Section, June 2017
  • “Mortgage Interest Deduction Limitation: Yet Another Reason Not to Get Married, at Least Not Yet,” American Academy of Matrimonial Lawyers, May 2016
  • “Navigating IRS Collection Procedures: From Assessment to Resolution,” AIDS Legal Referral Panel MCLE Event, January 2016
  • “Mortgage Interest Deduction Limitation: Yet Another Reason Not to Get Married,” Contra Costa County Bar Association Family Law Section, September 2015
  • “Estate and Tax Planning for Same-Sex Couples,” All-Star Financial Group Winter Meeting, January 2015
  • “Tax Court Boot Camp,” Annual Meeting of the California Tax Bar and California Tax Policy Conference, November 2014
  • “Tax Enforcement: Civil Tax Litigation,” Golden Gate University School of Law, Chinese Tax Officials Delegation Event, July 2014
  • “Navigating IRS Collection Procedures: From Assessment to Resolution,” AIDS Legal Referral Panel MCLE Event, November 2013
  • “Tax and Family Law Issues: The Fundamentals,” Annual Meeting of the State Bar of California, September 2011
  • “Registered Domestic Partners and Same-Sex Married Couples: Federal Tax Law Update,” Annual Meeting of the State Bar of California, September 2011
  • “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
  • “Proving a Negative: What Is Reasonable Cause?”Tax Notes, September 2015
  • “When ‘Married’ Isn’t ‘Married:’ Federal Tax Laws and Same-Sex Couples,” Tax Procedure and Litigation Committee Newsletter of Taxation Section of the State Bar of California, May 2011
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