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.”
2016 – Dakessian Law, Ltd.
2010 – Reed Smith LLP
2008 – Akerman Senterfitt
2004 – Dakessian & Associates
2001 – Deloitte & Touche
1999 – State Board of Equalization, Hon. Claude Parrish, Member
Office of Tax Appeals (OTA) — External Advisory Committee, Member (2019-2020)
California Alliance of Taxpayer Advocates — Board Member (2018-2020)
Institute for Professionals in Taxation (IPT) — Member (2018-Present)
Forbes Los Angeles Business Council — Official Member (2018)
Council On State Taxation (COST) — Member (2016-2019)
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 Taxation Section — Chairman of the State and Local Tax Committee (2004)
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
California Taxpayers’ Association, Member — Board of Directors
Donald (“Don”) Chomiak is Of Counsel with Dakessian Law where he litigates high-stakes tax matters for the firm’s clients. Don is a seasoned business trial attorney with almost two decades of experience in complex commercial litigation in state and federal courts in areas of law including contract, partnership/LLC disputes, derivative actions, real estate, banking and defamation.
He successfully litigated with co-counsel multiple eight-figure lawsuits against billion-dollar real estate developers on behalf of consumers (2010 – 2017) resulting in the recovery of approximately $80 million for consumers, including his role as co-lead plaintiffs’ counsel in a federal class action that resulted in a $51.15 million settlement and involved the successful defense of an interlocutory appeal to Ninth Circuit.
Before the law, Don was a reconnaissance pilot for the U.S. Navy flying missions in the Far East and Middle East providing battlegroup support or in response to national tasking. He holds a J.D. from Fordham University School of Law, a M.S. in Journalism from Columbia University, and a bachelor’s degree from Bloomsburg University in philosophy and English.
Lucian Khan specializes in California sales and use tax matters. Before joining Dakessian Law, Lucian worked 22 years with the Legal Department of the California State Board of Equalization. Lucian first worked in the Board’s Appeals Division for 17 years, as a hearing officer, reviewer and supervisor. He authored over 700 tax decisions, reviewed over 5,000 decisions, and supervised a staff of ten attorneys, eight audit supervisors, and support staff. He also managed complex business tax appeals involving large national and international corporations, and specialized in nexus issues, construction contracts, leases, and technology transfers. Many of his decisions have been published by the Board, as sales and use tax annotations. He also has extensive experience in audit techniques and procedures, for identifying errors in audits. In 2004, Lucian received an Individual Sustained Superior Accomplishment award for developing and implementing changes in the format and review process, for streamlining tax decisions. Lucian also worked five years in the Settlement Division where he handled complex tax appeals as a settlement officer and reviewer. Before working for the Board, Lucian was a Deputy District Attorney, where he handled more than 50 jury trials.
Lucian holds a bachelor’s degree in business from California State University, Sacramento, and a law degree from the University of Northern California School of Law, Sacramento. He is a member of the California State Bar.
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.
2021 – Dakessian Law, Ltd.
2019 – Ernst & Young LLP
2016 – Morrison & Foerster LLP
2015 – Sutherland Asbill & Brennan LLP
2013 – Reed Smith LLP
Steven (“Steve”) Rauser specializes in multistate tax matters, with an emphasis on California matters. Steven has 15 years of experience in state and local tax matters encompassing income/franchise tax, sales and use tax, gross receipts taxes, and other local taxes. He represents clients at the administrative level and in court.
Prior to joining Dakessian Law, Steve was a director at Andersen Tax, where he focused on state and local tax controversies, tax due diligence, and planning opportunities involving corporations, flow-through entities, and individuals. Prior to that, Steve worked as a tax lawyer for two global law firms.
Steve holds a J.D. from Loyola Law School and an LL.M. in Taxation with distinction from Georgetown University Law Center. He graduated magna cum laude from Loyola Marymount University, with bachelor degrees in accounting and finance.
2019 – Dakessian Law, Ltd.
2016 – Andersen Tax LLC
2012 – Ernst & Young LLP
2010 – Baker & McKenzie, LLP
2005 – McDermott, Will & Emery, LLP
2003 – Deloitte Tax, LLP
1998 – Deloitte Tax, LLP
