Haleh C. Naimi

Haleh C. Naimi

Haleh C. Naimi is recognized for her expertise and leadership in tax and bankruptcy law. She has over sixteen years experience advising clients on bankruptcy, business, and real estate matters. She brings a unique perspective having expertise in tax law which spans all commercial transactions and disputes. She represents individuals and businesses in industries that include: health care, manufacturing, telecommunications, real estate, insurance, technology, retail and apparel, service, and hospitality. Haleh also litigates tax disputes with various government agencies including the Internal Revenue Service, the Franchise Tax Board, the California State Board of Equalization, California Unemployment Insurance Appeals Board, and Employment Development Department, and the Department of Finance for various Cities in California on issues involving income and gross receipts, employment, sales, property, and international taxation.

Education

Masters of Law (LL.M.) Taxation, New York University School of Law, 2005
Juris Doctorate (Dean’s List), Southwestern University School of Law, 1998
CALI Excellence Awards: Federal Corporate Taxation (A+) and Secured Transactions (A+)
Master of Arts, Economics, Georgetown University, 1997
Bachelor of Science, Mathematics Applied Science and Economics, UCLA, 1993

Jurisdictions Admitted to Practice
California, 1999
New York, 2001
United States Tax Court
United States District Courts, Central and Eastern Districts of California, Southern and Eastern Districts of New York, District Court of Delaware
Appellate Division, First Judicial Department of the New York Supreme Court
Superior Courts of the State of California
Supreme Courts of the State of New York