Eric D. Swenson’s practice encompasses both tax controversy and tax planning. Mr. Swenson has represented corporations, partnerships, nonprofits, and individuals in federal, state, and local tax disputes including audits, appeals, and litigation before and against the Internal Revenue Service, CA Franchise Tax Board, CA Employment Development Department, CA Board of Equalization, San Diego County Assessor, and other state taxing authorities.
Mr. Swenson’s expertise includes California residency audits and recent federal international tax enforcement initiatives, including offshore tax compliance. Mr. Swenson also advises on complex business transactions, including structuring and planning corporate mergers and acquisitions, such as tax-free reorganizations, debt and equity restructuring, litigation settlements, employment and executive compensation related tax issues, and the formation and operation of corporations, limited liability companies, S corporations, and nonprofit organizations.
Mr. Swenson is admitted to practice in the United States Tax Court, United States Court of Federal Claims, and the United States District Court, Southern District of California.
Mr. Swenson previously worked as an attorney for the IRS Office of Chief Counsel in San Diego and most recently at DLA Piper (formerly Gray Cary Ware & Freidenrich LLP) in San Diego.
- LL.M. (Taxation), University of San Diego School of Law
- JD, Southern Illinois University School of Law
- BS (Accounting), Millikin University
- Martindale-Hubbell® AV Preeminent Rating
- Southern California's Top Rated Lawyers - 2012-2014
- Top Rated Lawyer in Technology Law – 2013
- Pacific Beach Community Foundation – Director, Past President
- San Diego County Bar Association – Former Taxation Section Chair
- The State Bar of California – Former Chair Income and Other Committee of Taxation Section; Former Member Taxation Section Executive Committee
- University of San Diego School of Law – Adjunct Professor – LLM Program
Recent News Coverage
- Fracassa, Dominic. “Procopio represents Italian drugmaker in sale to Salix,” Daily Journal, July 11, 2014.
- "2014 Top Lawyers,” San Diego Magazine, March 2014.
- "2013 Top Lawyers,” San Diego Magazine, March 2013.
- Soto, Onell R. "Slot player can't get a handle on his hang-up," San Diego Union-Tribune, March 16, 2008
- “Procopio Wins Significant Case in Tax Court,” Procopio Press Release, March 6, 2008.
- Sherwin, Doug. "Tax attorney uses knowledge of IRS to aid in tax disputes," The Daily Transcript, April 5, 2007.
- “Year 2014 Tax Update -Sorting out the Prior 2013 Law Changes and Bracing for the Possible Tax Law Changes in Late 2014”. San Diego County Bar Association, July 14, 2014.
- Co-author with Theodore J. Griswold. “The Internal Revenue Service Issues Important Final Guidance on the Application of the General Welfare Exclusion to Certain Tribal Government Programs,” July 2, 2014.
- Mexico and U.S. Rules Regarding The Assessment of Tax Deficiencies – A Comparative Study, International Tax Journal, CCH Wolters Kluwer, January-February 2014
- The IRS’s Current Offshore Voluntary Disclosure Program: Is This the Only Option Available for An “Accidental American”?, International Tax Journal, CCH Wolters Kluwer, January-February 2014
- “Privileged” Information for the World Citizen When Communicating with Tax Attorneys in Multiple Jurisdictions, International Tax Journal, CCH Wolters Kluwer, January-February 2014
- Co-Author. "Possible Tax Benefits Relating to the Lease of Native American Tribal Land - An Important Clarification for All Parties Subject to a Lease on Tribal Land," January 16, 2014.
- Contributing author. “Mexico’s Proposed Tax Reform: International and Cross border Highlights," October 2013.
- “IRS Announces ‘Last Chance’ Offshore Voluntary Disclosure with August 31, 2011 Deadline,” February 2011.
- “Corporate Officers and Directors Beware: Do Not Borrow Employee Payroll Taxes to Pay Business Expense,” March 2010.
- “OVDP and FATCA update: The Ever Changing Issues of International Tax Compliance” University of San Diego, School of Law, June 26, 2014
- How to Survive an Audit or Difficult Tax Controversy; what to expect when the tax authorities come knocking. San Diego CPA Education Association, May 13, 2014.
- “Personal Tax Issues and Strategies,” FEI San Diego, San Diego, CA, January 23, 2014.
- “FATCA, OVDI, and More…,” 17th Annual San Diego Tax and Accounting Institute, San Diego, CA, November 22, 2013.
- Moderator. “Starting the Race Against the Tax Authority in the International Tax World – Statute of Limitations & Lack of Filings,” USD School of Law-Procopio International Tax Institute, San Diego, CA, October 2013.
- “2013 Tax Update,” Business Sections of the San Diego County Bar Association, San Diego, CA, July 25, 2013.
- “Tax Considerations for Small Business Owners,” Filipino American Chamber of Commerce of San Diego County and the Filipino American Lawyers of San Diego: Small Business Legal Symposium, March 9, 2013.
- “U.S. Criminal and Civil Tax in International Transactions – Recent Developments and Forensic Accounting,” Moderator, 2012 USD School of Law – Procopio International Tax Institute, October 26, 2012.
- “The Taxation of Judgments and Settlements,” The State Bar of California 85th Annual Meeting, Monterey, CA, October 12, 2012.
- “International Tax Enforcement and Expanded Reporting Obligations,” 2012 Annual Income Tax Seminar, San Diego, CA, June 22, 2012.
- "The 2011 Offshore Voluntary Disclosure Initiative: How it Works and Who May Benefit," 2011 Annual Income Tax Seminar, Costa Mesa, CA, June 17, 2011.
- “Equity Compensation Tax Considerations for Start-Ups,” Entrepreneur's Forum: Procopio’s Winning Strategies for Start-Ups and Emerging Growth Companies, San Diego, CA, January 27, 2011.