Charles Rettig

Practice Areas

Criminal Tax Defense

Estate & Income Tax Planning & Estate Administration

Family Office

State and Local Tax Controversy & Planning

Tax

Tax Controversy & Litigation

Tax Planning & Business Transactions

Career

Charles “Chuck” Rettig, a Shareholder at Chamberlain Hrdlicka in the Firm's Tax Controversy & Litigation practice and other Tax and Trust & Estate practices, served as Commissioner of the Internal Revenue Service (IRS) from 2018 through 2022.

As a member of Chamberlain Hrdlicka’s Tax Controversy & Litigation Practice, he draws on both his extensive background representing taxpayers and his deep knowledge of the IRS organization, operations and procedures in work for his clients. His practice focuses on tax, federal and state tax controversies and investigations, including sensitive issue examinations, administrative appeals, civil tax litigation, and representation in criminal tax investigations and prosecutions.

As IRS Commissioner, Chuck presided over the nation’s tax system, which collected more than $4.9 trillion in tax revenue in FY22, representing about 96% of the total gross receipts of the United States. He managed an agency of about 83,000 employees and a budget of more than $14.1 billion. During his tenure, he focused on improving service to the nation’s taxpayers, balancing appropriate enforcement of the nation’s tax laws while respecting taxpayer rights, with a particular focus on traditionally underserved communities. In recognition of his leadership of the IRS, Chuck received the Alexander Hamilton Award from Treasury, the highest honor for individuals selected by the Secretary, whose performance and leadership demonstrate the highest standards of and dedication to public service benefiting our country.

Chuck came to the IRS from a background of defending taxpayers in tax controversies, and he put those insights to use while at IRS. He was often referred to as the “straight shooting” Commissioner, who worked closely with his Division Commissioners in Criminal Investigation, Large Business & International, Small Business/Self Employed, Wage & Investment, and Tax-Exempt & Government Entities to build new enforcement programs and decide how to allocate enforcement resources. A senior Senator on the U.S. Senate Finance Committee once stated “Although we didn’t always agree, Rettig called balls and strikes fairly.”

Before heading the IRS, Chuck spent 36 years with an esteemed tax law firm in Beverly Hills, California, where he represented high net-worth individuals, businesses, and corporate taxpayers before the IRS, the Department of Justice Tax Division, federal and state courts and state taxing authorities. Significantly, he earned a reputation for helping his clients resolve disputes with taxing authorities. Although Chuck mounted vigorous defenses for clients and would go to court when necessary, he was adept at resolving matters without litigation, enabling his clients to move their businesses and lives forward as quickly as possible.

Chuck has been a featured speaker and panelist at hundreds of professional conferences throughout the United States, in Europe and in Central America. Before joining the IRS, Chuck Rettig was listed by Chambers USA as the only Eminent Practitioner in the Chambers Category “Tax: Fraud – Nationwide.” On multiple occasions, he was selected by his peers as the Tax "Lawyer of the Year" (Litigation and Controversy, Los Angeles) for Best Lawyers' and was included Nationwide in both “Litigation and Controversy – Tax” and “Tax Law” by Best Lawyers in America. As then stated in Chambers USA: America’s Leading Lawyers for Business, "According to peers, Charles Rettig . . . is ‘phenomenal, just phenomenal.' Further, he "is regarded by market sources as a 'brilliant and gifted lawyer . . . a real star and a national leader'" who “enjoys a superb reputation and benefits from ‘great presence.’” Chambers USA has further stated “Fantastic controversy tax lawyer” Charles Rettig is “knowledgeable and very intelligent . . . a force to be reckoned with . . . a driving force in policy making at the national level with great client skills when it comes to sensitive matters.”

Chuck has held leadership roles in several professional organizations, most recently serving as Vice Chair-Administration, for the American Bar Association’s Section of Taxation, and President of the American College of Tax Counsel. He was a member of the IRS Advisory Council (IRSAC) for three years, beginning in 2008, and he served as IRSAC’s chair from 2010 to 2011. He also served as Chair of the Taxation Section of the State Bar of California and has served on the advisory boards of both the Franchise Tax Board and the Board of Equalization in his home state of California. Chuck is a Certified Specialist in both Taxation Law and in Estate Planning, Trust & Probate Law (The State Bar of California, Board of Legal Specialization).

Chuck received a B.A. in Economics from the University of California at Los Angeles (UCLA), as well as a J.D. with honors from Pepperdine University School of Law and an LL.M. in taxation from the New York University School of Law.

Chuck is the co-founder of the UCLA Extension VETS COUNT Scholarship Fund. This fund provides scholarships to active duty and retired military personnel who are working to realize their career goals in tax, accounting, wealth management and other areas of the financial services industry. VETS COUNT also supports active duty and retired military personnel pursuing basic coursework for personal growth in budgeting, financial literacy and investing.

Chuck Rettig is currently serving as a Board Member or Senior Advisor on behalf of various organizations, including:

The leading data distribution platform automating tax compliance for alternative investment reporting.

Provider of innovative technology to seamlessly bridge the gap between life insurance and investments by methodically enhancing transparency, protection, tax management, and liquidity.

AI-based document data capture platform that allows businesses to automate and fully digitize the most complex data entry and eliminate the need of having human data entry operators.

Highly experienced crypto investigators and asset recovery professionals specializing in Digital Asset Recovery and Security as well as training solutions for Government and asset recovery professionals.

Predictive Web3 Risk & Intelligence Platform providing next generation risk mitigation, compliance and forensics for crypto-native businesses, DeFi participants, financial institutions & government agencies.

A management and technology consulting company, TSCTI is one of the fastest growing IT Service Integrator and Workforce Solution companies in the United States.

Embedded finance and business management platform designed to make any financial institution the go-to source for small business health information and advice.

Firms providing advanced blockchain investigation and recovery tools and insights for law enforcement agencies, financial institutions, and threat intelligence platforms.

Non-profit organization fighting the trafficking of women and children in the U.S.

Professional Memberships

Internal Revenue Service, Commissioner (2018-2022)

California Franchise Tax Board, Advisory Board (1998 – 2018)

California State Board of Equalization, Advisory Council (2011 – 2014)

IRS Advisory Council (IRSAC – Past Chair, 2010-2011)

Chambers USA, the only Eminent Practitioner in the category “Tax Fraud – Nationwide” (2015-2018)

NYU Institute on Federal Taxation (Chair, Tax Controversies, 2007-2018, 2024)

USC Annual Institute on Taxation, Executive Committee (2003-2018, 2024)

ABA Annual National Institute on Criminal Tax Fraud and Tax Controversy, Institute Co-Chair (2010-2018)

UCLA Extension Annual Tax Controversy Institute (Chair, 1997-2018)

NYU Annual Tax Controversy Forum, Planning Committee Member (2009-2013)

American Bar Association, Section of Taxation (Past Vice-Chair, Administration)

American College of Tax Counsel (President, 2018)

United States Tax Court Judicial Conference, Invited Participant (1999-2015)

Taxation Section of the State Bar of California (Past-Chair)

Beverly Hills Bar Association, Taxation Section, Chair (2001-2003)

NYU University School of Law, National Board of Advisors, Graduate Tax Program (LL.M. in Taxation –1999-2008)

California CPA Education Foundation, Board of Trustees (2007 – 2011)

Society of Trust and Estate Practitioners (STEP, 2009- 2018)

American Tax Policy Institute

U.S. Court of Federal Claims Bar Association

Golden Gate University, Graduate School of Taxation, Advisory Board (2006-2015)

Chapman University School of Law, Graduate Tax Program, Advisory Board (2004-2008)

Publications

"IRS Staff Exodus Expected to Curb Future Hiring Efforts," Tax Notes

May 12, 2025

“Turnover on Downs: The IRS’s Rejection of NIL Collectives as Tax-Exempt Entities,” Sports Business Journal

Sports Business Journal, May 5, 2025

“Turnover Is Coming to the Justice Department Tax Division,” Tax Notes

February 18, 2025

“Ex-IRS Head Rettig Warns of Agency Funding Cut Effects,” Daily Tax Report – Bloomberg Tax

December 19, 2024

"How To Litigate ERC Refund Claims," Forbes

Tom Cullinan, with Chuck Rettig, Contributes to Forbes

July 1, 2024

IRS Staff Exodus Expected to Curb Future Hiring Efforts, 2025

What to Expect from Newly Announced LB&I Compliance Campaigns, 2017

TIGTA Evaluation of the IRS Whistleblower Program, 2016

IRS High Wealth Industry Group, 2013

Why the Ongoing Problem with FBAR Compliance?, 2016

In a Tax Practice, Everything Is Fine, Until It’s Not!, 2016

The Panama Papers and Lessons Learned from Years of Offshore Leaks, 2016

Personal

Lawdragon 500 Leading Global Tax Lawyers, 2025

Best Lawyers in America® - Litigation & Controversy - Tax, 2025

Best Lawyers in America® - Tax Law, 2025

Best Lawyers in America® - Trusts & Estates, 2025

Alexander Hamilton Award, U.S. Treasury for meritorious public service

Certified Specialist, Taxation Law, The State Bar of California, Board of Legal Specialization

Education