Mr. Luoma represents individuals and businesses in state and federal tax controversies at all administrative and judicial levels. He represents clients before the following state taxing agencies: Franchise Tax Board, State Board of Equalization and Employment Development Department on issues involving income, employment, motor vehicle fuel, sales and use, special and excise taxes.

In the federal tax area, Mr. Luoma represents clients in the examination and administrative appeals processes involving income and employment tax issues; clients in the collection process, including offers in compromise; clients in federal court tax litigation in the various forums available to taxpayers: the United States Tax Court, the United States Court of Federal Claims, the United States District Courts in California and Nevada and the United States Bankruptcy Courts; individuals and businesses in gathering information through the Freedom of Information Act and/or Privacy Act.