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Jerome A. Busch

Attorney

ORANGE COUNTY
5 Park Plaza
Suite 1400
Irvine, CA 92614

949.468.3200

[email protected]

Practice Areas

Jerome Busch has been representing clients for more than 35 years before the Internal Revenue Service, the U.S. Department of Justice, the Franchise Tax Board both administratively and in federal or state court litigation. Mr. Busch has a unique combination of criminal tax defense experience along with extensive substantive tax experience to assist individuals and entities subject to civil audits and also criminal tax fraud investigations, whether administrative or grand jury, as well as criminal tax prosecutions.

Mr. Busch’s tax controversy practice includes a wide array of substantive areas including income, estate, employment, sales tax and California property taxes. He is routinely involved in complex civil tax audits and administrative appeals on behalf of individuals, entities and corporations involving both domestic and foreign tax related issues.

BACKGROUND
Jerome Busch received his J.D. from Pepperdine University School of Law, where he authored a Comment that was published in the Pepperdine Law Review. Thereafter, he obtained a Master of Laws in Taxation from Georgetown University Law Center. He also served on active duty in the United States Navy in the Judge Advocate General Corps from 1981 to 1984 and continued to serve in the Naval Intelligence Reserves until 1990, leaving with the rank of Lieutenant Commander.

Representative Matters

  • Before entering private practice, Jerome Busch served as a trial attorney for the United States Department of Justice Tax Division in Washington, D.C. As a Tax Division trial counsel Jerome Busch had considerable trial experience in a number of federal district and bankruptcy courts. A significant case included an estate tax valuation of an Edward Hopper painting. He was also trial counsel in the bankruptcy tax case of Baldwin United and its holding company, In re Baldwin-United Corp., No. 1-83-02495 (Bankr.S.D.Ohio, July 30, 1985), in what was at the time one of the largest collapses in U.S. financial history. Mr.Busch received a special commendation from the Department of Justice for the successful resolution of the Baldwin matter and was the recipient of a Department of Justice Attorney Award.
  • Jerome Busch also represents of taxpayers in international matters involving the ongoing efforts of the U.S. government to identify undeclared interests in foreign financial accounts and assets involving the coordination of effective and efficient voluntary disclosures (Streamlined Procedures and otherwise). Mr. Busch has been actively involved in California unitary tax controversies and as co-counsel on multistate sales tax considerations in a $600 million merger and acquisition transaction. He has also been counsel in tax matters involving captive insurance domicile and taxation issues, equipment leasing, and conservation easements.

Admitted to Practice

States

  • State Bar of California

United States District Courts

  • Central District of California
  • Eastern District of California
  • Northern District of California
  • Southern District of California

United States Courts of Appeals

  • Federal Circuit
  • Ninth Circuit

Other Admissions

  • U.S. Court of Federal Claims
  • United States Tax Court

Education

  • Pepperdine University School of Law, J.D. Published Article, The Pepperdine Law Review
  • Georgetown University Law Center, LL.M.
  • California State University Law Center, B.A.

Professional Associations & Memberships

  • Orange County Bar Association, Past president of the Taxation Law Section

Recognition, Honors & Achievements

  • U.S. Department of Justice, Tax Division-Outstanding Attorney Award 1987
  • California State University, Fullerton, President’s Award 1970

Presentations and Published Writings

  • “Drug Use and the Exclusionary Manque”, 7 Pepp. L. Rev. Iss. 1 (1979)