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Our Firm Sebastian Voth

voth@taxlitigator.com Phone: (310) 281-3206
Fax: (310) 859-5117 Download Vcard

Sebastian Voth is a Principal of the law firm Hochman Salkin Toscher Perez P.C., where he specializes in tax investigations, litigation and appeals, and complex tax matters.  Prior to entering private practice, Mr. Voth served for 15 years at the Internal Revenue Service including most recently as a Special Trial Attorney with the IRS Office of Chief Counsel’s Strategic Litigation Division leading trial teams in all phases of litigation before the Tax Court.

During his tenure with the IRS, Mr. Voth served on the leadership team of the nationwide IRS Counsel mentoring program and mentored numerous IRS attorneys.  He is the recipient of two Lucite Awards for significant Tax Court opinions and received a 2024 Special Act Award (Strategic Litigation), the 2023 Nationwide Innovator of the Year (LB&I), the 2022 Nationwide Special Trial Attorney of the Year (SB/SE), the 2017 U.S. Department of the Treasury Outstanding Litigator and the 2017 Nationwide Attorney of the Year (SB/SE).

Serving as a Special Trial Attorney, Mr. Voth handled some of the IRS’s most significant and complex litigation matters. He also lectured on civil tax fraud, litigation skills, including the Federal Rules of Evidence, best practices for preparing cases for trial, and working with expert witnesses.  And he presented at various professional tax conferences on behalf of the IRS, including the ABA Tax Midyear Meeting, the UCLA Extension’s Annual Tax Controversy Conference, and the USC Tax Institute.

Mr. Voth received his Juris Doctor degree with honors from Emory University School of Law, where he graduated the most outstanding tax student in his class.  He received his undergraduate degree from Georgia State University where he completed a double major in Spanish and Political Science while being a student-athlete.

Presentations

  • Current Employment Development Department Enforcement – What You Should Expect, CalCPA, November, 2025
  • Nuts and Bolts Bootcamp (TPL), CLA California All-Tax Conference, 2025
  • Using FOIA in Your Tax Practice, TexasBarCLE 43rd Annual Course, Tax Law in the Digital Age, August 2025
  • Estate & Gift Tax Controversies: Mastering IRS Audits, Privilege Issues, and Tax Court Strategies, myLawCLE, August 2025
  • Federal and State Residency Issues, CalCPA, July 2025
  • Federal and State Tax Residency Issues, Strafford, May 2025
  • Navigating IRS Form 706 Exams: An Inside Take on “How NOT to Poke the BEAR,” Glendale Estate Planning Council, March 2025
  • Recent Developments in Tax Court Litigation – What You Need to Know, Florida Tax Institute, February 2025
  • Understanding the Economic Substance Doctrine, Beverly Hills Bar Association, February 2025
  • Welcome to the New Era of Tax Enforcement Relating to Partnerships and the Economic Substance Doctrine, ABA Criminal Fraud and Tax Controversy Conference, December 2024
  • Tax Court Roundtable, 2024 Annual Meeting of the California Tax Bar and Tax Policy, November 2024

Publications

  • The Shifting Ground of Subchapter K: Economic Substance in Focus, TAXES Magazine, November, 2025
  • Congress Should Clarify the Fraud Exception to the Statute of Limitations, Co-Authored with Philipp Behrendt, Tax Notes, July 21, 2025

Memberships

  • American Bar Association (Tax Court Procedure and Practice Committee)
  • Beverly Hills Bar Association (Tax Law)
  • California Lawyers Association (Taxation Section)
  • Los Angeles County Bar (Taxation Section)
  • Former member of the IRS Counsel Advanced Trial Advocacy and Working with Expert Witnesses instructor cadres.
  • Former member of the IRS Counsel Section 419, Area 8 Estate and Gift Tax, Micro-Captive Insurance, and Conservation Easements cadres.
  • Former IRS Office of Chief Counsel Ambassador

Bar Admittance:

  • State Bar of California
  • State Bar of New Jersey

Education:

  • Emory University School of Law (J.D.)
  • Georgia State University (B.A. Political Science and Spanish)

Court Admissions

  • U.S. Tax Court
  • U.S. Court of Appeals, Ninth Circuit
  • U.S. District Court, Central District of California
  • U.S. District Court, Eastern District of California
  • U.S. District Court, Northern District of California
  • U.S. District Court, Southern District of California


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