Andrew Bodeau is a seasoned attorney with a wealth of experience spanning more than two decades. He specializes in providing legal representation to clients in state and local tax disputes, including property taxes, business license taxes, direct assessments, and sales taxes. Andrew has extensive experience with administrative hearings and litigating matters in court. He excels in navigating the property tax assessment appeals process and has a proven track record of achieving favorable results for individuals and businesses across various industries.
2019 – Ajalat, Polley, Ayoob, Matarese & Broege
2015 – Greenberg Traurig
2007 – Cahill, Davis & O’Neall
2002 – Rodi, Pollock, Pettker, Galbraith & Cahill
1998 – Buter, Buzard & Dunaetz
Co-Author, This Is “Split Roll”: Would The End Of Proposition 13 Restrictions Lead To A Better Trained California Or Loss Of Business For The State?, 42 Los Angeles Lawyer 16 (Dec. 2019).
Co-Author, Change in Ownership Statements: When Is a Filing Required and What Are the Consequences of Failing to File?, Lexis CA Tax P.I. 175 (LexisNexis Tax Center 2008).
Co-Author, Valuation of Possessory Interests Created Prior to December 25, 1955: Determining Whether a Possessory Interest Is Pre- or Post- De Luz, Lexis CA Tax P.I. 181 (LexisNexis Tax Center 2008).
Personal Property Tax Exemption in California: Defense Contractor’s “Overhead” Property, IPT Property Tax Report, January, 2006.
Mardiros “Marty” Dakessian founded Dakessian Law to build the premier law practice dedicated to representing California taxpayers. This strong sense of purpose, combined with Marty’s deep and abiding commitment to his clients, drives him to relentlessly defend their interests with loyalty, integrity and distinction. And the results he has achieved for his clients speak for themselves. Marty not only has a track record of success both at the administrative level and in court, he has shown an unprecedented ability to hold taxing agencies accountable. Over the years, Dakessian and his team have forced California tax agencies to pay attorney fee awards to several clients totaling over $3 million.
Immediately before starting Dakessian Law, Marty ended a successful run as equity partner at Global 20 law firm Reed Smith LLP where he led his team to numerous, impactful administrative and judicial victories. For his efforts, Marty was named “Tax MVP” in 2013 and 2014 by legal publication Law360, which lauded him as “a top-flight litigator.” He received three more Law360 Tax MVP awards in Dakessian Law’s first four years of operations—earning him a total of five Law360 Tax MVPs—more than any other California state and local tax lawyer. Marty’s efforts have even attracted the attention of the California Legislature, with legislative staff referring to him as a “noted tax attorney.”
Marty has more than 20 years of California tax experience, beginning his career with the State Board of Equalization, which at the time was California’s administrative tax court and the world’s second-largest taxing agency. Marty worked for two of the five members who ran the Board—first as graduate research assistant to the Honorable Dean F. Andal, and then as legal counsel to the Honorable Claude W. Parrish, who was Chair of the Board in 2000 and thus served on the three-member Franchise Tax Board, and who is the current Orange County Tax Assessor.
During Marty’s time at the State Board of Equalization, he was responsible for advising Mr. Parrish regarding California franchise and income tax, sales tax and property tax issues. These issues involved taxpayer cases before the Board as well as regulatory, litigation and policy matters.
Observing the inner workings of California’s tax agencies combined with years of experience representing taxpayers have made Marty particularly adept at navigating California’s complex and unique tax system. Law360 agrees, stating that Marty’s experiences have given him “an easy familiarity with the public and private spheres of state tax practice and have been a boon to clients searching for the best ways to fight state assessments.” Although these qualities distinguish him from others in the field, so does his passion for representing taxpayers. As Law360 observed, “his victories are strongly linked to the love he has for his work.”
2010 – Reed Smith LLP
2008 – Akerman Senterfitt
2004 – Dakessian & Associates
2001 – Deloitte & Touche
1999 – State Board of Equalization, Hon. Claude Parrish, Member
California Taxpayers’ Association, Member — Board of Directors
American Bar Association (ABA) — Member
Beverly Hills Bar Association (BHBA) — Member
Office of Tax Appeals (OTA) — External Advisory Committee, Member
California Alliance of Taxpayer Advocates — Board Member (2018-2020)
Institute for Professionals in Taxation (IPT) — Member
Forbes Los Angeles Business Council — Official Member
Council On State Taxation (COST) — Member (2016-2020, 2024)
Los Angeles County Business Federation (BizFed) — Member (2017)
California Alliance of Taxpayer Advocates — President (2016-2017)
California Alliance of Taxpayer Advocates — Vice President (2015)
California State Bar Association — Taxation Section
State Board of Equalization Member Claude Parrish — Tax Advisory Committee (2002-2007)
State Board of Equalization — Certified Property Tax Appraiser
Continuing Education of the Bar (CEB) — Instructor on sales and franchise tax issues
Brian Houlihan advises clients on a variety of federal and state and local tax controversy matters. His areas of expertise include income tax, transfer pricing, domestic production activities deductions, research and development credits, intellectual property valuation, and other domestic and international tax disputes. His clients have included Fortune 500 companies in the technology, telecommunications, healthcare/pharmaceutical, insurance, consumer retail, energy, and defense industries. He has represented clients in all stages of tax litigation, from audit and administrative appeals before the IRS to litigation before the U.S. Tax Court.
Prior to joining Dakessian Law, Brian was a tax controversy associate at a large, global firm that was consistently recognized as a Tier 1 firm in tax controversy.
Brian graduated magna cum laude from The John Marshall Law School in Chicago, Illinois with a specialization in intellectual property. He earned B.A. degrees in English Literature and Telecommunications from Indiana University.
University of Illinois Chicago School of Law (f/k/a The John Marshall Law School), 2017, J.D. (with honors)
Indiana University, 2006, BA
Illinois
U.S. Tax Court
2017-2025 – Baker & McKenzie, LLP
Joshua (“Josh”) Lin advises clients on state and local tax matters. His areas of expertise include income/franchise, sales/use, gross receipts, telecommunications taxes, unclaimed property, and transient occupancy taxes. His clients have included Fortune 500 companies in the healthcare/pharmaceutical, insurance, consumer retail, and hospitality/tourism industries. He has represented clients in tax controversies before courts and administrative agencies throughout the United States, including in California, New York, Texas, and Pennsylvania. He also has advised clients on voluntary disclosure procedures and tax incentive applications in state and local jurisdictions across the United States.
Prior to joining Dakessian Law, Josh was a state and local tax associate at a Global 20 law firm. He also was a budget and fiscal policy analyst at the California Legislative Analyst’s Office, where he advised the state legislature on issues pertaining to California’s Medicaid program.
2022 – Legislative Analyst’s Office
2021 – Baker & McKenzie, LLP
Michael (“Mike”) Penza advises clients on state and local tax matters. His areas of expertise include income/franchise, sales/use, excise, and telecommunications taxes, as well as unclaimed property. He has represented clients in tax controversies before courts and administrative tribunals throughout the United States, including in California, Illinois, New Jersey, New York, and Pennsylvania.
Prior to joining Dakessian Law, Mike was a senior manager at a public accounting firm and an associate at large law firms, focusing on state and local tax planning and controversy.
Mike graduated with honors from the University of Connecticut School of Law, where he served as a research assistant to leading state and local tax expert, Professor Richard Pomp. He earned a bachelor’s degree in psychology from Williams College.
2019 – Ernst & Young LLP
2016 – Morrison & Foerster LLP
2015 – Sutherland Asbill & Brennan LLP
2013 – Reed Smith LLP
Institute for Professionals in Taxation (IPT) — Member (2022-Present)
Alma Martinez has an extensive legal background with 15 years of legal experience in a variety of practice areas, with an emphasis in civil litigation. Prior to joining Dakessian Law, Alma worked as a senior paralegal at a litigation law firm.
Alma’s experience includes working with all levels of state and federal courts. She developed an eye for detail and has considerable knowledge of the legal process. She provides exceptional legal and administrative support to our attorneys throughout all aspects of a case from initial filings, tax agency hearings, discovery, trial preparation, post-trial motions, and appeals.
Alma graduated from California State University, Fresno, with a bachelor’s degree in English. She obtained her paralegal certificate from the University of California Los Angeles.
