WHO WE ARE

 Call Us! 925.202.2922

 Call Us! 925.202.2922

WHO WE ARE

Jenny C. Lin, J.D., LL.M.

Principal Attorney

Jenny Lin has been practicing tax law since graduating from U.C. Berkeley, Boalt Hall School of Law in 2000 with her juris doctor degree. She is one of an estimated 400 attorneys certified as a tax specialist by the State Bar of California Board of Legal Specialization and has spent nearly 20 years helping her clients manage complex international tax matters. Ms. Lin’s practice, Lin Tax Law, focuses on cross-border planning and tax disputes for individuals and businesses. She has handled more than 250 offshore disclosure cases.

Prior to opening Lin Tax Law in 2011, Ms. Lin spent ten years working in the San Francisco office of highly regarded international tax firm, Ord & Norman. During her tenure with the firm, she co-authored or was the principal author of briefs submitted to various courts of appeal, including the Ninth and Second Circuits, involving civil and criminal tax issues. Ms. Lin was co-counsel in the U.S. Supreme Court case Kawashima v. Holder, Docket no. 10-577. She represented clients before the IRS, including more than 40 clients in the 2009 Offshore Voluntary Disclosure Program involving noncompliance relating to foreign income and foreign asset reporting and the FTB.

Ms. Lin has also authored several articles published by bar publications and is a frequent speaker at various organizations, including Bloomberg BNA, the Bar Association of San Francisco (BASF), East Bay Trust and Estate Lawyers, CalCPA Society, and California Commercial Alliance. Topics have included information reporting of offshore assets and IRS enforcement efforts, international estate planning, pre-immigration tax planning and issues relating to foreign-owned real estate. Read other articles published by Ms. Lin.

Ms. Lin is a member of the California Bar and the American Bar Association and has been actively involved in these organizations. She is a member of the Tax Section of the Bar Association of San Francisco and the Society of Trust & Estate Practitioners. She was Chair (2014), Vice Chair (2013), Secretary (2015) and a member of the Executive Committee (2011-2013) of the Tax Section of the Bar Association of San Francisco.

EDUCATION

  • U.C. Berkeley, Boalt Hall School of Law, J.D., Berkeley, CA
  • Golden Gate University School of Law, LL.M. in Taxation (with honors), San Francisco, CA
  • UCLA, B.S. Political Science, International Concentration, Graduated Magna Cum Laude

ADMISSIONS

  • California
  • U.S. Supreme Court
  • Ninth Circuit Court of Appeals
  • U.S. Tax Court
  • U.S. Court of Federal Claims
  • U.S. District Court, Northern District of California
  • U.S. District Court, Central District of California

PUBLISHED ARTICLES

  • “Are Your Clients Complying with FATCA? New Terms, Information Reporting, and Withholding Requirements,” Big News For Solo and Small Firms (a publication of the California State Bar Solo and Small Firm Section), April 2015
  • “Additional Offshore Compliance Alternatives Announced,” Contra Costa Lawyer, March 2015
  • “Tax Avoiders Beware: Disclosure of Foreign Assets Held by U.S. Taxpayers
    Underway,” Contra Costa Lawyer, March 2014
  • “Another Offshore Assets Reporting Requirement,” Contra Costa Lawyer, May 2012

PRESENTATIONS

  • Co-Presenter, “What Do You Mean There Is a $10,000 Penalty?,” 2019 Annual Meeting California Tax Bar and California Tax Policy Conference, Taxation Section of the California Lawyers Association, November 6-8, 2019, San Diego, CA

  • “International Tax Considerations in International Estate Planning,” 23rd Annual Advanced Estate Planning Symposium, CalCPA – East Bay Chapter, November 1, 2018, Alamo, California

  • “U.S. Tax Considerations In Cross-Border Investments,” Asian American Insurance and Financial Professional Association – Northern California Chapter, May 10, 2018, Millbrae, CA

  • “Common U.S. International Tax Issues for Individuals,” Santa Clara County Estate Planning Council, April 23, 2018, Santa Clara, CA
  • “Common U.S. International Tax Issues for Individuals,” Estate Planning Council of Diablo Valley, April 18, 2018, Lafayette, CA
  • Co-Presenter, “Going Global: Tax, Corporate and Employment Law Considerations,” Bar Association of San Francisco, January 31, 2018, San Francisco, CA
  • Co-Presenter, “Surviving the New Partnership audit Rules,” Bar Association of San Francisco, November 7, 2017, San Francisco.
  • “New Partnership Audit Procedure and Impact on Foreign Partner Withholding,” CalCPA Society (San Francisco Chapter – International Tax Committee), October 27, 2016, San Francisco, CA
  • “For Better or For Worse: New Partnership Audit Procedures,” Bar Association of San Francisco, October 6, 2016, San Francisco, CA
  • “IRS Enforcement of Foreign Income and Information Reporting,” Santa Clara County Association of Realtors, August 23, 2016, San Jose, CA
  • “Working with Foreign Investors Tax Workshop,” Santa Clara County Association of Realtors, June 23, 2016, San Jose, CA
  • “What You Should Know About U.S. Tax and Compliance Issues in Dealing with Foreign Investors,” 2016 National Land Conference, March 11-13, 2016, Dallas, TX
  • Co-Presenter, “Expatriate Income Tax Issues in China,” BNA Bloomberg, September 23, 2015, Webinar
  • Co-Presenter, “Expatriate Income Tax Issues in China,” Perspectives on China: Legal, Tax and Financing Symposium, May 21, 2015, San Francisco, CA
  • “What Every Litigator Needs to Know About Taxes,” Bar Association of San Francisco, March 19, 2015, San Francisco, CA
  • “What You Don’t Know About Foreign Investors Can Be Costly and Result in Missed Opportunities,” How 2015 Foreign Capital Will Change Commercial Real Estate, March 13, 2015, Walnut Creek, CA
  • “Compliance Options For Offshore Disclosure,” Taiwan University Alumni Association, February 28, 2015, San Jose, CA
  • Co-Presenter, “Tax, Regulatory, and Bankruptcy Issues in Arbitration,” Bar Association of San Francisco, September 19, 2014, San Francisco, CA
  • Co-Presenter, “FATCA: The World of Tax Compliance is Getting Smaller,” CalCPA Society (San Francisco Chapter – International Tax Committee), September 18, 2014, San Francisco, CA
  • “ IRS International Tax Enforcement Efforts,” Taiwanese American Junior Chamber of Commerce – Northern California, November 1, 2013, Foster City, CA
  • Co-Presenter, “Planning for the Multinational Family for Estate, Gift and Income Tax with an Asian Family Fact Pattern,” Society of Trust and Estate Practitioners – Silicon Valley Chapter, May 14, 2014, Palo Alto, CA
  • Co-Presenter, “Foreign Financial Account – Compliance and Enforcement Issues,” Bar Association of San Francisco, May 9, 2014, San Francisco, CA
  • Co-Presenter, “What’s New In Commercial Real Estate Risk Management,” Commercial Real Estate Investment Conference, October 11, 2013, Long Beach, CA
  • “Common U.S. International Tax Issues for Individuals,” East Bay Trust and Estate Lawyers, June 12, 2013, Oakland, CA
  • Co-Presenter, “ABCs of Foreign Investments in USA,” Commercial Real Estate Investment Conference, May 3, 2013, Sacramento, CA
  • “Collateral Damage: Risk of Deportation Following Tax and Other Criminal Convictions – The Case of Kawashima v. Holder,” NAPA County Women Lawyers Association, February 8, 2012, Napa, CA
  • “Retirement & Taxation,” Getting Ready for the Silver Tsunami, Golden Gate
    Network/Society of Financial Service Professionals, January 19, 2012, Walnut Creek, CA
  • Co-Presenter, “FBAR, PFIC, and Other Four-Letter Words: Reporting Requirements for International Investments,” Bar Association of San Francisco, September 21, 2011, San Francisco, CA
  • Co-Presenter, “Introduction to International Taxation,” Center For Professional Education, Inc., July 27, 2011, San Francisco, CA
  • “Overlooked Tax Rules for Non-Resident U.S. Citizens,” Indonesian Professionals Association, 2011, Cupertino, CA
  • Co-Presenter, “U.S. Tax Implications of Inbound and Outbound Immigration,” Bar Association of Association, June 23, 2010, San Francisco, CA
  • Co-Presenter, “Estate Planning Basics,” National Business Institute, 2007, Oakland, CA
  • Co-Presenter, “Conscientious Tax Practice in the New IRS Enforcement Age,” National Business Institute, 2005, San Francisco, CA