Wills, Trusts & Estates

My preference for clients is individuals needing solutions to complex estate, trust, and tax matters.

• Audit Defense
• Estate Taxes & Gift Taxes
• Income Taxes
• IRS Disputes
• IRS Filing & Compliance
• Negotiating IRS Payments & Settlements
• Payroll Taxes
• Power of Attorney
• Property Taxes
• Sales Taxes & Use Taxes
• Tax Evasion Defense
• Tax Planning

• Charitable Giving
• Charitable Trusts
• Drafting Trusts
• Drafting Wills
• Estate Administration
• Estate Planning
• Living Trusts
• Living Wills
• Probate

CA, Nov 1979
Bar Number: 88023

Certified Specialist in Taxation Law and Estate Planning, Trust, and Probate Law by the California Board of Legal Specialization.

California State Courts; United States Federal Court, Northern District of California; United States Court of Appeals, 9th Circuit; United States Tax Court

California State Bar Association

As a Certified Specialist in Taxation Law and Estate Planning Trust and Probate Law by the California Board of Legal Specialization, the State Bar of California requires substantial continuing education courses in such subjects. The State Bar of California also requires demonstration of a high level of experience in the specialty area by meeting specific task experience requirements.

Determining the Difference Between Charitable Entities, Trusts & Estates, August 1989.
Business Person's Guide to Taxation in the 90's: Starting and Running Your Business, El Dorado Press, April 1990.
Foreign Trusts: Avoiding a "Surprise" Tax, Trusts & Estates, September 1990.
Strategies for Minimizing Income Taxes for Estates, Trusts and Their Beneficiaries, The Journal of Taxation of Estates and Trusts, Fall 1990.
Careful Planning by Fiduciaries can Reduce Income Taxes, The Journal of Taxation of Estates & Trusts, Winter 1991.
U.S. Taxation of Foreign Nationals, 43rd Annual Institution on Federal Taxation, 1984.
Estate & Gift Tax Planning for Nonresidents, The International Tax Journal, Fall 1986.
What Your PALs Will Do to You, Discussion of HR 3838's Passive Activity Loss Rules, 1987.
S Corporations After the 1986 Tax Reform Act, 1987.
Tax Issues for Personal Service Corporations, 1987.
Interest Expense Planning and Pitfalls, 1987.
Section 1031 Tax-Free Exchange of Real Estate, Outline, 1987.
Some Tips on "Trapping" After the Tax Reform Act, Trusts & Estates, September 1988, with Joan Zawaski.
Installment Sales and Long-Term Contracts After the Revenue Act of 1987, Small Business Taxation, September/October 1988.
How to Avoid the Hidden Costs of Doing Business in California, El Dorado Press, May 1989, with Orlando J. Antonini.
Federal Focus: Worker Classification - IRS Rampage Bruises Mortgage Brokers, Mortgage Matters, May 1996
Accelerated Death Benefits and Viatical Settlements - Congress Provides a Cure, September 1996, with Warren Nogle, CPA.
Worker Classification - Courts and Congress Arm Mortgage Brokers with More Defenses, Mortgage Matters, March 1997
Foreign Gifts - New Rules Formulated by Count Dracula, California Trusts and Estate Quarterly, Fall 1997
Expatriation Rules, 1999
Foreign Investors in Real Property Tax Act, 1999
Foreign Trusts, 1999
Federal Authorized Tax Practitioners - Client Privilege, 1999
International Estate Planning Issues, 1999
Wills, Probate and Estate Planning, An Overview, March 1997, Updated April 2000

I have successfully represented taxpayers before various tax authorities. I have also represented clients with respect to their sophisticated and complex estate and trust matters.

1

California

I have practiced tax and trust and estate law since 1979 as an attorney and as a certified public accountant prior to that. I assist clients with all aspects of tax matters as well as trust and estate matters.

I began working with the Internal Revenue Service in the early 70s, and worked for Big Eight accounting firms before commencing the practice of law.

I am a sole practitioner and enjoy self employment although I work closely with many certified public accountants and other attorneys.

May Sene

(415) 896-2049

Monday through Friday
8:30 a.m. to 5:00 p.m.

Yes

Cantonese is spoken by my staff.

Occasionally, I will quote a flat fee if the task is readily defined so that I can estimate what a fee should be.

$300

I generally meet with potential clients for a free half-hour consultation.

I typically do not take retainers.