Our Team - Dakessian Law California Tax Lawyers

(213) 516-5510 marty@dakessianlaw.com Download vCard

Mardiros Dakessian

Managing Partner

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—primarily Fortune 500 companies and high net worth individuals—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 $2.7 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. While at Reed Smith, Marty was named “Tax MVP” in 2013 and 2014 by legal publication Law360, which lauded him as “a top-flight litigator.” He earned two more Law360 Tax MVP awards in each of Dakessian Law’s first two years—giving him a total of four Law360 Tax MVP’s—more than any other 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—formerly 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

University of California, Hastings College of the Law, 1996, J.D.
University of California, Berkeley, 1992, B.A., Political Science

Named, 2019 Tax MVP, Law360
Named, 2017 Tax MVP, Law360
Listed, Southern California Super Lawyers® (2015-2020)
Named, 2016 Tax MVP, Law360
Listed, 2016 Top Attorneys, Pasadena Magazine
Named, 2014 Tax MVP, Law360
Listed, 2014 Legal Top Guns MVP Awards, Law360
Named, 2013 Tax MVP, Law360
Listed, 2013 Legal Top Guns MVP Awards, Law360
Listed, 2010 Top Attorneys, Pasadena Magazine

Office of Tax Appeals (OTA) — External Advisory Committee, Member (2019)
California Alliance of Taxpayer Advocates — Board Member (2018-Present)
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

October 24, 2019
Council on State Taxation (COST) 50th Annual Meeting
J.W. Marriott – Washington, DC
Co-Presenter — “Top 10! – Income Tax – Legislation and Litigation.” Update on the most important litigation and legislation that took place across the nation impacting state and local income taxes, including highlights of the most significant developments and thoughts on uture impacts.
September 24, 2019
IPT 2019 Sales Tax Symposium
The Ritz Carlton Orlando, Grand Lakes – Orlando, FL
Co-Presenter — “Aggressive State Tax Positions (And How to Combat Them)”
September 17, 2019
WSPA Property Tax Educational Forum
Embassy Suites Mandalay Beach Resort – Oxnard, CA
Presentation on “State Board of Equalization Powers and Duties.”
March 26, 2019
California Taxpayers Association, 93rd Annual Meeting
Kimpton Sawyer Hotel – Sacramento, CA
Panelist — “California Law: The Case of the Overburdened Taxpayer.”
January 29, 2019
USC Gould School of Law 2019 Tax Institute
Millennium Biltmore, Los Angeles, CA
“California’s Office of Tax Appeals: One Year After”
Presentation and panel discussion regarding the formation and structure of the Office of Tax Appeals, how it operates, and what taxpayers and their representatives can expect in cases before the OTA.
September 20, 2018
TEI (Tax Executives Institute, Inc.) | Houston Chapter | State and Local Roundtable
The Downtown Club at Houston Center – Houston, TX
California Tax Update: What you need to know about the new taxing agencies and the latest developments in California income and sales tax law.
March 20, 2018
California Taxpayers Association, 92nd Annual Meeting
Sacramento Convention Center – Sacramento, CA
Panelist — “A Brave New World: Everything You Needed to Know About Audits & Appeals.”
January 30, 2018
USC Gould School of Law 2018 Tax Institute
Millennium Biltmore, Los Angeles, CA
Presentation and open forum discussion regarding current FTB examination priorities and initiatives, and recent changes in the California administrative appeals process involving the new Office of Tax Appeals.
November 10, 2017
CalCPA – New FTB Office of Tax Appeals Regs. & How to Use Them
Olympic Collection – West Los Angeles, CA
Presentation concerning rules and practice of California’s new Office of Tax Appeals.
October 25, 2017
Council On State Taxation (COST) 48th Annual Meeting
Hilton Orlando Bonnet Creek – Orlando, FL
Panel discussion concerning the State Board of Equalization’s significantly reduced role in sales and use taxation and administrative hearings, and what those changes mean for taxpayers.
October 24, 2017
UCLA Extension – 33rd Annual Tax Controversy Institute
Beverly Hills Hotel – Beverly Hills, CA
Presentation concerning new changes in appealing California tax disputes.
August 11, 2017
CalCPA – Appeals After BOE Reorganization: Working with the Office of Tax Appeals
Olympic Collection – West Los Angeles, CA
Update on the California Board of Equalization reorganization and working with the new tax departments.
November 4, 2016
CalCPA – Federal, State, Local and International Tax Conference
Sheraton Universal – Universal City, CA
Franchise Tax Board Issues: California’s complex and unique tax system; personal and corporate income tax issues (including residency/sourcing, apportionment, credits and incentives); and navigating an FTB controversy.
November 3, 2016
ABA 27th Annual Philadelphia Tax Conference
Union League of Philadelphia – Philadelphia, PA
Panel discussion addressing current and significant issues in state and local tax litigation with a focus on how in-house counsel may best anticipate and prepare for same.
September 22, 2016
Crowell & Moring LLP – 30th Annual Managing Tax Audits and Appeals Seminar
Marina del Rey Marriott – Marina del Rey, CA
California litigation practice and procedure (with FTB Litigation Chief Bill Hilson and Crowell partner Don Griswold): Administrative and judicial process in California taxation, including audit, protest, settlement, and appeal, trial and appellate courts; Discussion of active cases from Gillette (Multistate Compact apportionment election) to Abercrombie (constitutionality of combined reporting rules for out-of-state companies) and Hyatt (residency).
March 1, 2016
California Taxpayers Association, 90^th Annual Meeting
Sacramento Convention Center – Sacramento, CA
“Law & Order: Special Taxpayer Unit”
Discussion concerning recent decisions of the California Courts of Appeal and the California Supreme Court in tax-related cases, and what those decisions mean for taxpayers, as well as legal developments from the state’s tax regulatory bodies.

(916) 224-8340 lucian@dakessianlaw.com Download vCard

Lucian Khan

Of Counsel

Overview

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.

(213) 516-5503 steven@dakessianlaw.com

Steven Rauser

Senior Counsel

Steven 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, Steven 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, Steven worked as a tax lawyer for two global law firms.

Steven 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

Georgetown University Law Center, 2002, LL.M. in Taxation (with distinction)

Loyola Law School, 1998, J.D.

Loyola Marymount University, 1995, B.S. (magna cum laude) in Accounting; B.B.A (magna cum laude) in Finance

(213) 516-5504 ruben@dakessianlaw.com Download vCard

Ruben Sislyan

Counsel

Ruben Sislyan specializes in California state and local tax controversies at the audit, administrative and judicial levels. His practice encompasses matters regarding franchise and income tax, sales and use tax, property tax, tax credits, and gross receipts taxes, among others. Ruben also represents taxpayers in local tax audits and controversies involving Los Angeles, Santa Monica and other local business taxes.

Prior to joining Dakessian Law, Ruben was a senior associate at Deloitte, where he focused on complex state and local tax controversies, planning opportunities and transactional matters involving corporations, partnerships, limited liability companies and individuals.

Ruben received his J.D. and LL.M. in Taxation With Highest Distinction from Loyola Law School, Los Angeles, where he earned several First Honors awards for consistently achieving the highest score in his tax courses, as well as other legal subjects. He graduated cum laude from the University of Southern California, with bachelor’s and master’s degrees in economics.

During law school, Ruben served as a judicial extern to the Honorable Chief Judge Peter H. Carroll of the United States Bankruptcy Court of the Central District of California. He also worked with the California State Board of Equalization, representing small businesses with California tax appeals, and served as a legal extern with the Internal Revenue Service, representing the government before the United States Tax Court.

2016 – Dakessian Law, Ltd.
2012 – Deloitte Tax LLP
2012 – United States Bankruptcy Court, Central District of California
2011 – Ernst & Young LLP
2010 – Internal Revenue Service, Office of the Chief Counsel

Loyola Law School, 2012, J.D. and LL.M. in Taxation (with highest distinction)
University of Southern California, 2007, B.A. (cum laude) and M.A., Economics

Managing Partner

Mardiros Dakessian

Of Counsel

Lucian Khan

Senior Counsel

Steven Rauser

Counsel

Ruben Sislyan

California Tax Controversy and Litigation Specialists

Lucian
Khan

Steven
Rauser

Ruben
Sislyan