Chad Nardiello

Civil and criminal tax controversy and litigation at all phases: IRS Examination (audit), IRS Appeals, criminal investigations, and litigation in the U.S. Tax Court, U.S. Court of Federal Claims, U.S. District Courts, U.S. Bankruptcy Courts, and U.S. Courts of Appeal. State tax controversy matters involving the California Franchise Tax Board, California Department of Tax & Fee Administration, and Employment Development Department. Anti-money laundering examinations and Financial Crimes Enforcement Network (FinCEN) investigations. Substantive tax planning advice for transactional matters including mergers and acquisitions.

Partner and Co-Founder, Nardiello Turanchik Tompkins LLP (2020–Present). Previously practiced in the tax controversy and litigation group at Latham & Watkins LLP, Washington, D.C., representing Fortune 500 and multinational clients. Former Trial Attorney, U.S. Department of Justice, Tax Division, Washington, D.C., representing the United States and IRS in federal tax litigation. Selected as a mentor in the U.S. Attorney General's Honors Program. Former tax practitioner at a Big Four public accounting firm focusing on tax planning for mergers and acquisitions.

Chair, U.S. Tax Court Appointments Committee, American Bar Association, Taxation Section. Former Member, Executive Committee, California Bar, Taxation Section. Former Member, Executive Committee, Los Angeles County Bar Association, Taxation Section. Former Criminal Justice Act Panel Member, Trial, Federal District Court for the Central District of California (appointed by the Ninth Circuit U.S. Court of Appeals). Member, American Bar Association, Taxation Section. Member, California Lawyers Association, Taxation Section. Member, District of Columbia Bar Association, Taxation Section. Member, Los Angeles County Bar Association, Taxation Section. Member, Beverly Hills Bar Association, Taxation Law Section.

"Could You Obstruct the Fake College Cheating Scam Audits?" Tax Notes Today (2019, quoted). "First Circuit Liberalizes Tax Deductibility Standard of False Claims Act Settlements," Financial Fraud Law Report (Co-author, 2014). "IRS Eases Access to Offshore Voluntary Disclosure Programs," Latham & Watkins Client Alert (Co-author, 2014). "6 Reasons US Taxpayers Should Report Assets Held In Swiss Banks Soon," Latham & Watkins Client Alert (Co-author, 2014). "Is It a Partnership Item," Tax Notes (2013). "Tax Accrual Workpapers Redux," Tax Notes (Co-author, 2011). "A Gathering Storm – IRS Scrutiny of Tax Exempt Organizations," BNA Daily Tax Report (Co-author, 2005). "The 2005 California Tax Amnesty," Los Angeles Lawyer (Co-author, 2004).

Obtained full government concession in an eight-figure promoter penalty case (Palace Exploration Co. v. Franchise Tax Board, 2022). Secured favorable Ninth Circuit ruling that "willfulness" in the preparer penalty statute does not include recklessness (Rodgers v. United States, 2019). Represented Wells Fargo in the U.S. Court of Federal Claims on post-merger "same taxpayer" determination under IRC §6621(d) (2014). Litigated application of the completed contract method of accounting in U.S. Tax Court (Shea Homes v. Commissioner, 2014). Successfully litigated matters involving foreign distressed debt, bankruptcy tax penalties, and complex partnership procedural issues in multiple federal jurisdictions.

More than 20 years representing individuals and businesses in complex civil and criminal tax matters. Tried numerous cases and argued multiple appellate matters in federal courts. Represented corporate and individual clients in criminal cases as both targets/defendants and third-party witnesses, as well as clients undergoing sensitive IRS investigations involving fraud allegations and civil forfeitures. Successfully represented taxpayers during tax audits and in administrative appeals. Deep understanding of substantive tax law, accounting, and tax return preparation with a Bachelor of Accountancy and significant experience preparing business and individual tax returns.

Georgetown University Law Center

LL.M. in Taxation (with distinction)

University of San Diego School of Law

Juris Doctor (J.D.)

University of San Diego

Bachelor of Accountancy (cum laude), Beta Alpha Psi

Fellow

American College of Tax Counsel

Best of LA Legal – Tax

LA Magazine

2026

500 Leading Global Tax Lawyers

Law Dragon

2026

Super Lawyers – Southern California

Super Lawyers

2026

Special Commendation

U.S. Department of Justice Tax Division

2009

Rising Star – Southern California

Super Lawyers

2005

California (Certified Specialist, Taxation Law, The State Bar of California). Washington, D.C. Admitted to practice before the U.S. Tax Court, U.S. Court of Federal Claims, U.S. District Courts, U.S. Bankruptcy Courts, and U.S. Courts of Appeal.