Mr. Humeid advises and represents clients with a wide range of legal matters. Mr. Humeid entered appearances and litigated in US Tax Court on behalf of the Commissioner of the Internal Revenue Service (IRS) while managing cases with the Office of Chief Counsel in the small business and self-employed division of the IRS. Prior to litigating cases for the IRS, Mr. Humeid represented appellant taxpayers before the California Board of Equalization and won favorable outcomes for all of his clients. Mr. Humeid strictly and respectfully declines to advise or represent in private practice any clients involved in matters with State Compensation Insurance Fund or workers’ compensation law issues.

Law Offices of Basim Humeid, MA, JD, LL.M Taxation
Attorney at Law

Greenbrae, CA
December 2014 – Present

•                  Analyze issues and research law to accurately determine applicable provisions and authorities, identify the desired legal theories, and develop strategies and advice in matters involving state and federal taxation, commercial lending, negotiable instruments, contracts, entity formation, healthcare law, residential mortgages, and alternative dispute resolution.

•                  Draft pleadings and procedural and dispositive motions, letters, and memoranda including complaints, stipulations, statements of facts, and motions for summary judgment.

•                  Conduct negotiations and discovery with parties, opposing counsel, and potential fact witnesses to successfully settle and prepare cases for trial.

State Compensation Insurance Fund
Attorney

Rohnert Park, CA
October 2015 – Present

•                  Mr. Humeid strictly and respectfully declines to advise or represent in private practice any clients involved with State Fund or workers’ compensation law issues.

•                  Serve the public by representing agencies of the State of California, State Fund, or insured employers.

•                  Accurately analyze and appraise disputes for litigation by researching, studying, interpreting, and applying facts, legal principles, laws, regulations, precedents and other legal authorities to legal problems to adopt strategies, tactics, and an effective course of action.

•                  Prepare and conduct effective negotiations and litigation.

•                  Take depositions and assemble and evaluate evidence.

•                  Draft correspondence, pleadings, briefs, memoranda, summaries, and reports.

•                  Prepare and present statements of fact, law, and argument clearly and logically in written and oral form.

•                  Appear at hearings before the administrative law judges of the Workers’ Compensation Appeals Board.

Office of the Chief Counsel, Internal Revenue Service
Litigation Attorney Extern

San Francisco, CA
August 2014 – May 2015

•                  Represented Commissioner of the IRS in litigation in U.S. Tax Court: Entered appearances, made informative opening statements, introduced trial evidence, conducted effective examinations of witnesses, and utilized evidentiary objections and motions as necessary to persuasively advocate the Commissioner’s positions. Able to quickly adapt, recover from any setbacks, and creatively and authoritatively address questions from the bench.

•                  Drafted pleadings and procedural and dispositive motions, letters, and memoranda, including Branerton conference letters, subpoenas, pretrial memoranda, stipulations of facts, statements of facts, motions to dismiss, decision documents, and post-trial briefs.

•                  Analyzed issues and researched law to accurately determine applicable tax provisions, authorities, and Chief Counsel positions; identified the desired legal theories, and developed trial strategies in cases involving unsubstantiated Schedule C business expenses, unreported income, unreimbursed employee business expenses, unreported investment distributions, unreported cancelation of debt income, allowance of various credits, negligent under-reporting penalty, failure-to-file penalty, and failure-to-pay penalty.

•                  Conducted negotiations and discovery with petitioners and potential fact witnesses to successfully settle or prepare cases for trial.

State of California Board of Equalization
Tax Appeals Assistance Program
Appellant Representative

San Francisco, CA
June 2012 – August 2012, August 2013 – January 2014

•                  Represented appellants before the Board of Equalization against the Franchise Tax Board, and negotiated settlements with FTB counsel.

•                  Researched and analyzed legal issues, wrote appellate briefs, and managed case files involving business losses and expenses, repairs, and head of household deductions, capital expenditure depreciation, innocent spouse relief, FTB conformity with IRS, statutes of limitations, and failure to file penalties.

•                  Interviewed appellants and communicated positions to BOE analysts, supervising attorney, and FTB counsel.

•                 Presented argument in hearing for violation of the Cigarette and Tobacco Products Licensing Act.