林珍伃(Jenny C. Lin),法學博士、法學碩士

首席律師

2000年於加州大學柏克萊分校布爾特豪法學院獲得法學博士學位後,林律師一直在稅法領域執業。她是加州律師協會法律專業委員會認證的稅法專業律師,而擁有此項認證的律師大約不到400人。近20年來,她持續協助客戶處理複雜的國際稅務問題。林律師的執業領域主要集中在為 個人和企業. 規劃跨境稅務並處理稅務糾紛。她已辦理了超過150例海外信息披露。

2011年創辦Lin Tax Law之前,林律師在享有盛譽的國際稅務事務所Ord & Norman舊金山辦公室工作十年。在此期間,她與他人共同撰寫、或作為主要作者撰寫了多份涉及民事和刑事稅務問題的文書,提交給多間上訴法院(包括第九和第二巡迴上訴法院)。林律師曾在美國最高法院案件Kawashima訴Holder(案卷編號10-577)中擔任聯席律師。她代表客戶處理美國國稅局(IRS)案件,包括2009年離岸自願披露項目中40多名客戶的不合規行為,涉及外國收入、外國資產申報以及加州稅務廳(FTB)相關事宜。

林律師撰寫過多篇文章,發表於律師協會刊物上,並經常在多家組織主辦的活動中發表專題演講,包括彭博國家事務出版(Bloomberg BNA)、舊金山律師協會、東灣信託與遺產律師社團(East Bay Trust and Estate Lawyers)、加州註冊會計師協會(CalCPA Society)和加州商業聯盟(California Commercial Alliance),演講的主題涵蓋境外資產的申報與美國國稅局的執法工作、國際遺產規劃、移民前稅務規劃以及與外資房地產相關的問題。請點此閱讀林律師發表的文章。

林律師是加州律師協會和美國律師協會的成員,長期積極參與協會活動。她同時也是舊金山律師協會稅務分會和信託與遺產從業者協會的成員,並曾任舊金山律師協會稅務分會主席(2014年)、副主席(2013年)、秘書長(2015)和執委會成員(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