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Marianne Hoisan Man
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Marianne Hoisan Man

Practice areas:

Tax, Corporate & Incorporation, Estate Planning, Mergers & Acquisitions

About Me

If you are interested in reading my recent tax article, entitiled "Are You FBAR Serious?" that will be published in the Business Law News in May 2012, please contact me at Marianne@TheTaxCounsel.com.


The following is an excerpt from the article:


 


Are You FBAR serious?


 
 


 


                                                             Marianne H. Man


 



 



I. Introduction


 


Are you FBAR serious? Seriously, do you know what a FBAR is? If you are a tax attorney or a CPA, you may be well-acquainted with the term, FBAR, but for many individuals and owners of businesses, the requirements of the Foreign Bank and Financial Accounts Report ("FBAR") are foreign to them.   Thus, a common reaction from people to the FBAR, when the reporting requirements of such are explained to them, is something akin to a dismayed and shocked "Are you FBAR serious?" 


 


 


 


The FBAR is no joking matter, however. With the recent advent of the 2009, 2011, and 2012 IRS Offshore Voluntary Disclosure Program, and the recently proposed Foreign Account Tax Compliance Act (“FATCA”) regulations that the U.S. Treasury and the IRS issued during February 2012 in conjunction with the governments of France, Germany, Italy, Spain, and the United Kingdom, the FBAR should be taken seriously by private citizens and business owners alike who have an interest in foreign financial assets. 


 


 


 


This Article begins in Part II by addressing what the FBAR is, and which individuals and domestic entities are affected by the FBAR. Part III of this Article will describe a related new IRS filing requirement entitled, the Statement of Specified Foreign Financial Assets (“SSFFA”), or IRS Form 8938. Part IV will compare and contrast the similarities and differences between the FBAR and the SSFFA. Last, but not least, Part V of this Article will succinctly discuss the history of the FBAR and why compliance with the FBAR requirement is crucial. 


 


 

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Languages Spoken: English, Cantonese

Photos and Videos

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Practice Areas

Licensed since 1999

  1. Tax: 50%
  2. Corporate & Incorporation: 20%
  3. Mergers & Acquisitions: 15%
  4. Estate Planning: 15%

Payment

Fees:

Free Consultation (15 minutes)

Payment Types:

Cash, Check, Credit Card

Attorney Endorsements

4 total 

  • Jessica H. Hoffman

    An incredibly smart and hardworking lawyer who knows how to get things done!

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    Jessica Hoffman Corporate & Incorporation Attorney
    Relationship: Fellow lawyer in community

  • Kelly Hope Zinser

    I have referred clients to Marianne and she has helped them get out of some sticky IRS issues. Needless to say these clients were very relieved and pleased with her help!

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    Kelly Zinser Business Attorney
    Relationship: Fellow lawyer in community

Contact Info

The Tax Counsel

5000 Birch Street
West Tower, Suite 3000
Newport Beach, CA, 92660

Resume

License
StateStatusAcquiredUpdated
CAActive199905/25/2015

Professional Misconduct

We have not found any instances of professional misconduct for this lawyer.
Avvo Contributions
Legal Answers
Awards
Award NameGrantorDate Granted
Executive Committee MemberOrange County Bar Association, Tax Law Section2015
Who's Who in the OCBAOrange County Lawyer Magazine2014
Chair of the Tax Section of the OCBAOrange County Bar Association2014
Top Tax Attorney - 2013OC Metro Magazine2013
Vice Chair of the Orange County Bar Association's Tax SectionOrange County Bar Association2013
Acting Co-Editor-in-Chief and Co-Chair of the Business Law NewsState Bar of California2013
Co-Vice-Chair & Co-Managing Editor of the Business Law NewsCA State Bar, Business Law Section2012
Committee Member, Partnership & LLC CommitteeCA State Bar, Business Law Section2010
Editor of Official Publication - Business Law NewsCA State Bar, Business Law Section2010
Rising Star - Mergers & Acquisitions LawSouthern California Super Lawyers2010

Work Experience
TitleCompany NameDuration
Tax, Business, and Estate Planning AttorneyThe Tax Counsel2011 - Present
Corporate and Estate Planning AttorneyBrown & Streza, LLP2007 - 2011
Corporate and Tax AttorneyLaw Office of Marianne H. Man2002 - 2007
Tax AttorneyAndersen, LLP formerly a "Big Five" CPA firms1999 - 2002

Associations
Association NamePosition NameDuration
Orange County Bar Association, Tax Law SectionExecutive Committee Member - Tax Section2015 - 2015
Saddleback Memorial FoundationBoard Member, Board of Directors2015 - Present
Orange County Bar Association, Tax Law SectionChair of the Tax Section of the OCBA2014 - 2014
Orange County Bar Association, Tax Law SectionVice Chair2013 - 2014
Business Law Section, State Bar of CaliforniaActive Member2010 - Present
Taxation Section, State Bar of CaliforniaActive Member2010 - Present
Business and Corporate Law Section, Orange County Bar AssociationMember2010 - 2010
Orange County Chapter of HK Association of Southern CaliforniaCommittee Member2010 - Present

Legal Cases
Case NameOutcome
Tax Deficiency CaseIRS reversed its entire tax assessment, along with all interest and penalties, against my client and paid interest to my client for holding my client's money inappropriately.
Settlement of Tax CaseRe-opened her case with the IRS and reduced her IRS tax liability through a settlement by approximately 50%.
$500,000 WinUncovered mistakes made by the IRS and reversed his $500,000 net operating loss disallowance and the client now feels like he has his life back.

See all Legal Cases 

Publications
Publication NameTitleDate
California Tax LawyerThe 2014 IRS Offshore Voluntary Disclosure Program (OVDP)2015
Orange County Lawyer MagazineIs Your Spouse Innocent? Innocent spouse relief is one of the top most litigated issues by the IRS.2014
State Bar of California Business Law NewsAre You FBAR Serious?2012
State Bar of California Business Law NewsUse, Confusion, Mistake or Deception: When Does the Bidding of Trademarked Key Words From a Search Engine Company or Inclusion of Trademarked Key Words in Online Ad Texts Constitute Trademark Infringement2011

Education
School NameMajorDegreeGraduated
Loyola Law SchoolTax LawLL.M. in Taxation (With Distinction)2012
Loyola Law SchoolConcentration in Tax LawJuris Doctor1999
Univ of California at Los AngelesEconomicsBA - Bachelor of ArtsN/A

Speaking Engagements
Conference NameTitleDate
July 2015 HKASC LuncheonPowerful Tax Strategies for the U.S. Real Estate Investor2015
State Bar of California, Real Property Law SectionTax Implications of the New Revised Uniform Limited Liability Company Act2013
State Bar of CaliforniaPartnership Tax2013
Hot Topics in Business Law, State Bar of California CLEHot Topics in Business Tax and Mergers and Acquisitions2012
Estate Planning Interest Group Program for Year-Ending May 2012Tax Law Updates2012
Fall 2011 How To Series for Lawyers Sponsored by the State Bar of California CLE ProgramFormations of Partnerships and Limited Liability Companies2011
Drafting and Designing Revocable Trusts in CaliforniaPreliminary Matters - Estate Planning2011