Contact Information

555 Capitol Mall 9th Floor

Sacramento CA 95814

916.325.4512

brubin@mhalaw.com

Practice Focus

Health Care

Tax Law

Robert R. Rubin | Of Counsel

Professional Experience

Bob is a member of the firm’s Business Services practice group. His practice emphasizes the resolution of federal, state and local tax controversies including income, employment, franchise, estate, gift and excise taxes, real and personal property taxes, and sales and use taxes.

In more than 30 years of practicing tax law, Bob has represented health care organizations regarding almost every income tax, employment tax, property tax and sales and use tax issue, including: IRS Coordinated Examination Program (CEP) audits; property tax cases involving the property tax welfare exemption; as a participant with the Attorney General’s Health Care Task Force that investigated charity care minimums; as a registered lobbyist; in sales and use tax audits; in seeking Attorney General consent for transfers of hospitals; in addressing nonprofit income tax issues including unrelated business taxable income (UBTI); excess benefit transactions (intermediate sanctions), executive compensation, private inurement, private benefit and debt financed property.

He is a frequent speaker on taxation for the American Bar Association, State Bar of California and Sacramento County Bar Association. Bob is also McDonough’s Internal Revenue Service Circular 230 coordinator.

Representative Matters

Property tax cases involving silica deposits and geothermal steam facility including administrative hearings, refund action in Superior Court, appeal to Fourth District Court of Appeals.

IRS Offer in Compromise based upon Doubt as to Collectability with Special Circumstances.

Internal Revenue Code section 1031 reverse improvement exchange modeled after IRS Letter Ruling 200251008.

Property tax appeal of prestigious private country club golf course.

Design IRS Circular 230 and IRC 36694 Compliance Plan.

Sought IRS determination that 501(c)(3) entity with inadequate public support was not a private foundation, but rather a supporting organization.

Major sales and use tax case involving national equipment leasing company.

Tax Court case involving Internal Revenue Code section 174 research and development deduction.

California Franchise Tax Board residency case involving a professional athlete.

Sale of property by Native American on Reservation.

Acquisition of aircraft exempt from sales and use tax.

FIN 48 Compliance

Property tax case involving professional sport team and facility.

Unrelated business taxable income analysis for educational foundation of a trade association.

Prior Experience

Senior trial attorney, Office of Chief Counsel, Internal Revenue Service.

Leadership Positions/Affiliations

Member, American Bar Association – Tax Section, Employment Tax and Court Procedure Committees

Member, State Bar of California – Tax Section, State and Local Tax and Tax Procedures Committees

Member, Wisconsin State Bar – Nonresident Lawyers ­Division

Member, Sacramento County Bar Association – Tax Section

Board Member, The First Tee of Greater Sacramento

Adjunct Professor, McGeorge School of Law (1985-1992)

Manager/Coach, Arden and Pocket Little League (1994-2002)

Coach, Sacramento Country Day School and Jewish Community Center Youth Basketball (1996-1999)

Honors/Awards

Recognized as a 2004 Northern California Super Lawyer®

MHALaw Search

Admitted to Practice

State Bar of California, 1985

State Bar of Wisconsin, 1976

United States District Court, Eastern District of California

United States District Court, Eastern and Western Districts of Wisconsin

United States Tax Court

United States Claims Court

United States Court of Appeals, Ninth Circuit

United States Supreme Court

Education

George Washington University

LL.M., Taxation, 1979

Marquette University Law School

J.D., cum laude, 1976

Marquette University

B.S., Business Administration, 1973

Accounting Concentration