Suzanne M. Warren is the Nevada Resident attorney for Kaczmarek & Jojola. Her practice includes tax litigation, tax audits, and tax collections. As a tax controversy attorney, she represents individuals and businesses against the IRS and state tax authorities.
Suzanne began her tax controversy career with the Nevada Attorney General’s office assigned to the Department of Taxation, where she litigated numerous state sales and use tax cases on behalf of the state.
In 2009, Suzanne was hired as a trial attorney for the I.R.S. in the Las Vegas office. She ended her government service in 2015 after earning the IRS Commissioner’s Award for her work on the largest IRS investigations team in history, responding to Congressional inquiries on the targeting of 501(c)(3) tax exempt applications. During her time at IRS, she was lead counsel for hundreds of U.S. Tax Court cases. She also advised IRS revenue agents, revenue officers, and settlement officers in issues ranging from development of criminal cases, seizure of property (including personal residences), nominee tax liens, and evaluation of offers in compromise. Suzanne was also responsible for updating the Internal Revenue Manual’s section on Nevada community property law, which is used by IRS revenue agents and revenue officers in the field.
Suzanne left government practice to work with a small tax controversy firm and gained experience in tax audits, including fraud penalties, refund litigation in the Court of Federal Claims, penalty abatements, trust fund recovery penalty appeals, tax exempt organizations, criminal investigations, Nevada marijuana licensing disputes, and wholesale Marijuana tax litigation. She eventually left this firm to represent clients with Kaczmarek & Jojola, where she is the Nevada Resident Attorney.
In 2020, Suzanne was recognized as a Vegas Inc. Top Lawyer. As a member of the Tax Law Section of the State Bar of Nevada, Suzanne assisted in initiating the process and developing the standards for a certified tax law specialization in the State of Nevada, which will soon be available to qualified tax attorneys in Nevada.
Today, as a tax controversy attorney representing taxpayers, Suzanne’s practice encompasses:
- Income tax and employment tax audits and litigation
- Payroll tax and trust fund recovery penalty investigations
- Tax preparer investigations
- IRS Affordable Care Act penalties
- Foreign gift penalties
- Form 5500 penalties
- Worker classification audits
- Tax disputes in family law litigation
- Tip income audits
- State sales and use tax litigation
- Wholesale marijuana tax litigation
- University of San Diego School of Law (Cum Laude), 2004
- Executive Editor San Diego Law Review
- Cali Award, Constitutional Law
- Cali Award, Evidence
- The University of Michigan, B.S. (Highest Distinction)
- James B. Angell Scholar
- Phi Beta Kapa
Bar & Court Admissions
- United State Tax Court
- United States Court of Federal Claims
- United States District Court, District of Nevada
- Nevada Supreme Court