林珍伃(Jenny C. Lin),法学博士、法学硕士

首席律师

2000年于加州大学伯克利分校布尔特豪法学院获得法学博士学位后,林律师一直在税法领域执业。她是加州律师协会法律专业委员会认证的税法专业律师,而拥有此项认证的律师大约400人。近20年来,她持续协助客户处理复杂的国际税务问题。林律师的执业领域主要集中在为 个人和企业. 规划跨境税务并处理税务纠纷。她已办理了超过150例海外信息披露。

2011年创办Lin Tax Law之前,林律师在享有盛誉的国际税务事务所Ord & Norman旧金山办公室工作了十年。在此期间,她与他人共同撰写、或作为主要作者撰写了多份涉及民事和刑事税务问题的文书,提交给多间上诉法院(包括第九和第二巡回上诉法院)。林律师还曾在美国最高法院案件Kawashima诉Holder(案卷编号 10-577)中担任联席律师。她代表客户处理美国国税局(IRS)案件,包括2009年离岸自愿披露项目中40多名客户的不合规行为,涉及外国收入、外国资产申报以及加州税务厅(FTB)相关事宜。

林律师撰写过多篇文章,发表于律师协会刊物上,并经常在多家组织主办的活动中发表专题演讲,包括彭博国家事务出版(Bloomberg BNA)、旧金山律师协会、东湾信托与遗产律师社团(East Bay Trust and Estate Lawyers)、加州注册会计师协会(CalCPA Society)和加州商业联盟(California Commercial Alliance),演讲的主题涵盖境外资产的申报与美国国税局的执法工作、国际遗产规划、移民前税务规划以及与外资房地产相关的问题。请点击这里阅读林律师发表的文章。

林律师是加州律师协会和美国律师协会的成员,长期积极参与协会活动。她同时也是旧金山律师协会税务分会和信托与遗产从业者协会的成员,并曾任旧金山律师协会税务分会主席(2014年)、副主席(2013年)、秘书长(2015)和执委会成员(2011-2013年)。

  • 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
  • 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
  • “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
  • “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