Eric D. Swenson

Partner

Services & Specializations

Admissions

California;
US Court of Federal Claims;
US Tax Court;
USDC, Central District of California;
USDC, Southern District of California

Address

525 B Street, Suite 2200, San Diego, CA 92101

Office Tel.

619.515.3235

Fax

619.744.5415

VCard

Overview

Eric focuses on high stakes tax controversy and business transactions. He represents corporations, partnerships, nonprofits and individuals in federal, state and local tax disputes including audits, appeals and litigation before several tax agencies. Eric has extensive experience structuring and planning corporate mergers and acquisitions including tax-free F reorganizations, choice of entity, Section 1202 QSBS, and California tax residency issues. He is a former Internal Revenue Service tax attorney.

Best Lawyers®, Litigation & Controversy: Tax and Tax Law, 2021-present
Martindale-Hubbell® AV Preeminent Rating
Top Lawyers, San Diego magazine, 2013-2022
V. Judson Klein Award for Tax Excellence, 2014
Best of the Bar, San Diego Business Journal, 2015

JD, Southern Illinois University School of Law
LLM (Taxation), University of San Diego School of Law
BS (Accounting), Millikin University

Co-author. “GAO Report Signals Intensified IRS Scrutiny of Puerto Rico Act 60 Residents,” December 15, 2025.
Moderator. “From Audit to Agreement: Innovative Ways to Resolve Tax Controversies,” Procopio International Tax Institute, San Diego, CA, October 30, 2025.
Co-Presenter. “Litigating Both Federal (Article IV – Treaty) and California Tax Residency Cases,” Procopio International Litigation and Arbitration Retreat, San Diego, CA, August 29, 2025.
Moderator. “IRS International Information Reporting Penalties – Current Updates and Avoiding Malpractice Claims,” Procopio International Tax Institute, October 31, 2024.
Co-author. “IRS Has No Statutory Authority to Assess Penalties for IRS Form 5471,” April 24, 2023. (Spanish version.)
Moderator. “U.S. International Investigations of U.S. Financial Accounts: (Summonses, Enablers & Limits on Privilege),” USD Procopio International Tax Institute, November 12, 2020.
Co-Author. “Tax Benefits Announced: The Coronavirus Aid, Relief, and Economic Security Act (H.R. 748), What Every Individual and Corporate Taxpayer Needs to Know Now,” March 27, 2020.
Contributor. Procopio’s Native American Law blog Blogging Circle
Moderator. “Remaining Offshore Compliance Options and International Hot Topics,” USD Procopio International Tax Institute, November 1, 2018.
Presenter. “Tax Residency, California Tax Domicile, Federal Tax Treaty Rules, and Defending Tax Residency Audits,” California Lawyer’s Association, Taxation Section, October 25, 2018.
Co-author. “Post U.S. Tax Reform, What Corporate Structure Is Right for You?” March 8, 2018.
Co-Author. “Tax Strategies for Selling Your Company,” November 2017.
Moderator. “Offshore Accounts and Compliance – Where Are We Today?” USD Procopio International Tax Institute, October 26, 2017.
Presenter. “The Willfulness Standard and the Offshore Voluntary Disclosure Initiative,” San Diego Internal Tax DG (Cal. Society of CPA’s), June 1, 2017.
Moderator. “Tax Court Trials – A U.S. and Mexico Comparison, Tales from the Bench,” USD Procopio International Tax Institute, October 21, 2016.
Moderator. “Defending an International Tax Case Before the IRS and SAT,” USD Procopio International Tax Institute, October 20, 2016.
“A Tribal Member’s ‘Closest Connections’ May Determine Application of California’s Personal Income Tax,” Blogging Circle, January 21, 2016.
Moderator. “International Tax Audit & Appeals Including Statute of Limitations in the International Context,” 2015 California Tax Bar and California Tax Policy Conference, November 6, 2015.
Moderator. “Foreign Targets: IRS International Criminal Investigations: FIFA,” USD Procopio International Tax Institute, October 23, 2015.
“The Internal Revenue Service Addresses the Federal Income Taxation of Per Capita,” Blogging Circle, October 1, 2015.
Co-Presenter. “OVDP and FATCA Update: The Nuts and Bolts of Streamlined Filing and Proving Non-Willfulness,” University of San Diego, School of Law, June 25, 2015
Author. “Starting the Race Against the IRS in the International Income Tax World – Statute of Limitations and Lack of Filings,” International Tax Journal, CCH Wolters-Kluwer, January-February 2015.
Author. “FATCA: A Primer and Current Practical Developments,” International Tax Journal, CCH Wolters-Kluwer, January-February 2015.
Co-author. “FATCA: Desarrollo Base y Practicas Actuales“, January 2015 published by Consejero Empresarial
Author. “Tribal General Welfare Exclusion Act of 2014 provides Many New Benefits to Tribes and their Tribal Members Beyond the General Welfare Exclusion,” Procopio Blogging Circle, January 28, 2015.
Speaker. “A Dozen Tax Issues Every Business Attorney Must Understand,” Procopio Business and Technology Team, San Diego, CA, December 18, 2014.
“Renewable Energy Tax Reform – Where Are We Today,” December 9, 2014.
Moderator. “Recent Developments in International Criminal Tax,” USD Procopio International Tax Institute, October 31, 2014.
Moderator. “International Tax Audits & International Tax Appeals,” USD Procopio International Tax Institute, October 30, 2014.
Speaker. “Money for Lunch Talk Show,” BlogTalkRadio, September 25, 2014.
Author. “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.
Speaker. “OVDP and FATCA update: The Ever Changing Issues of International Tax Compliance,” University of San Diego, School of Law, June 26, 2014
Speaker. “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.
Speaker. “Personal Tax Issues and Strategies,” FEI San Diego, San Diego, CA, January 23, 2014.
Co-author with Theodore J. Griswold. “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.
Author. “Mexico and U.S. Rules Regarding the Assembly of Tax Deficiencies – A Comparative Study,” International Tax Journal, CCH Wolters-Kluwer, January- February 2014.
Author. “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
Author. “’Privileged’ Information for the World Citizen When Communicating with Tax Attorneys in Multiple Jurisdictions,” International Tax Journal, CCH Wolters-Kluwer, January-February 2014.
Speaker. “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.
Contributing author. “Mexico’s Proposed Tax Reform: International and Cross border Highlights,” October 2013.
Speaker. “2013 Tax Update,” Business Sections of the San Diego County Bar Association, San Diego, CA, July 25, 2013.
Speaker. “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.

The State Bar of California, Past Chair International Tax Committee, Past Chair Income and Committee, Past Member Taxation Section Executive Committee
Pacific Beach Community Foundation, Past Director, Past President
San Diego County Bar Association, Past Taxation Section Chair
University of San Diego School of Law, Past Adjunct Professor, LLM Program

Amanda Athanasiou. “IRS Official Notes Inappropriate Use of Streamlined Procedures,” Tax Notes Today, November 13, 2020.
Natalie Olivo. “Don’t Be ‘Coy’ When Reporting Offshore Info, IRS Official Says,” Law360, November 12, 2020.
Hansen, David. “IRS Arbitrarily Calculated $1.5M FBAR Penalty, Court Says,” Law260, May 12, 2020.
Dan Heching, Gina Kim and Melanie Brisbon. “Exactech acquires XpandOrtho, with help from Procopio,” San Diego Daily Transcript, March 19, 2019.
Kristen A. Parillo . “Withholding Tax Liability Is a Partnership Item, Tax Court Rules,” Tax Notes, August 9, 2018.
“Sullivan Vineyards & Winery Find New Home at VITE with Procopio’s Counsel,” San Diego Daily Transcript, January 23, 2018.
Amanda Athanasiou. “IRS Attorney Responds to OVDP Criticisms,” Tax Notes Today, October 27, 2017.
Emily L. Foster. “Gambling Industry wins Big With Final and Proposed Regs,” Tax Notes Today, December 30, 2016.
Nathan J. Richman. “New Analysis & Daily Fantasy Sport Tax Reporting Could Use Clarification,” Tax Notes Today, February 3, 2016.
“Procopio’s Swenson to receive State Bar award for tax practice,” The Daily Transcript, September 16, 2014.