Brian M. Katusian

Mr. Katusian is a shareholder with Seltzer Caplan McMahon Vitek. His practice emphasizes tax law, tax exempt organizations, business law, and ERISA/Employee Benefits.  He is certified by the State Bar of California as a Specialist in Taxation Law.

Education

Mr. Katusian received his Bachelor of Science degree in Management Science, with honors, from the University of California at San Diego, in 2004, and his Juris Doctor from the University of San Diego School of Law, in 2007. While attending the University of California at San Diego, Mr. Katusian also studied abroad at the University of Chile in Santiago, Chile, and received a minor in Spanish Literature. He is fluent in Spanish.  While in law school, Mr. Katusian was a member of the law school’s Irving R. Kaufman Securities Law Moot Court Team, and served as a research assistant for Professor Fred Zacharias, USD Herzog Research Professor of Law. He also received his LL.M. in Taxation at the University of San Diego School of Law, in 2007, where he was a Graduate Law Merit Scholar and a student attorney at the University of San Diego School of Law’s Tax Clinic.

Employment Background

Prior to joining Seltzer Caplan McMahon Vitek, Mr. Katusian was an associate at Branton & Wilson.

Professional Affiliations & Admissions

  • Certified Specialist-Taxation Law, State Bar of California, Board of Legal Specialization
  • California Lawyers Association Taxation Section (formerly the Taxation Section of the State Bar of California)
  • United States District Court for the Central District of California
  • United States District Court for the Southern District of California
  • United States Tax Court
  • California Department of Real Estate, Licensed Real Estate Broker
  • San Diego County Bar Association
  • Former Member of Governing Board of Directors of Western Pension and Benefits Council, San Diego Chapter
  • Chair of the Income and Other Taxes Committee of the Taxation Section of the California Lawyers Association (formerly the Taxation Section of the State Bar of California)
  • Former Director, Board of Directors of the San Diego Chapter of the National Institute of Pension Administrators

Community Affiliations

  • Former Director, Board of Directors of the San Diego Chapter of the National Institute of Pension Administrators
  • Former Member of Governing Board of Directors of Western Pension and Benefits Council, San Diego Chapter
  • Former Director, Aria Homeowners’ Association

Publications & Speaking Engagements

  • Co-Author, “Comments on Proposed Regulations on Qualified Business Income Deduction under section 199A) (REG-107892-18; 08/16/18),” California Lawyers Association Taxation Section Comment Letter to Internal Revenue Service and Treasury Department
  • Co-Author, “Comments on Proposed Regulations on Tax Return Preparer Due Diligence Penalty under Section 6695(g) (REG-103474-18; 7/18/18),” California Lawyers Association Taxation Section Comment Letter to Internal Revenue Service
  • Co-Author, “Offshore Voluntary Disclosure Program to End on September 28, 2018,” California Tax Lawyer (Volume 27, Number 2 – August 2018)
  • Co-Author, “Tax Code Changes and Charitable Giving,” California Tax Lawyer (Volume 27, Number 2 – August 2018
  • Speaker/Presenter, “Ethics:  Ethical Issues in Tax Practice and Procedure,” for State Bar of California 2015 Annual Income Tax Seminar, University of San Diego School of Law, June 25, 2015
  • Speaker/Presenter, “Does your Employee Benefit Plan benefit more Employees than you thought it did?  Application of the Controlled and Affiliated Service Group Rules,” for Western Pension & Benefits Council, San Diego Chapter, April 21, 2015
  • Co-Author, Chapter 15 (Tax and Accounting Elections) to “Financing and Protecting California Businesses,” California Continuing Education of the Bar [“CEB”] (2017-2018 updates)
  • Co-Author, Chapter 16 (Tax Compliance) to “Financing and Protecting California Businesses,” California Continuing Education of the Bar [“CEB”] (2012-2018 updates)
  • Author, “Additional Thoughts on Audit Reconsiderations,” California Journal of Tax Litigation (Q3 2015 Edition)
  • Author, “IRS Issues Guidance on Nondeductible Employer-Provided Parking Expenses Under I.R.C. § 274 (and Increase in Unrelated Business Taxable Income Under I.R.C. § 512 for Tax-Exempt Employers),” California Tax Lawyer (Volume 28, Number 1 – May 2019)
  • Author, “IRS Issues Final Regulations on Due Diligence Preparer Penalty Under I.R.C. § 6695(g),” California Tax Lawyer (Volume 28, Number 1 – May 2019)
  • Author, “IRS Issues Guidance on Federal Tax Effects of United States Supreme Court decision United States v. Windsor, 1111 AFTR 2d 2013-2385 (133 S.Ct. 2675), 06/26/2013,” California Tax Lawyer (Volume 22, Number 4 - Winter 2014)
  • Annual Guest Speaker, University of San Diego School of Law’s Low Income Taxpayer Clinic
  • Volunteer Judge, 2010 University of California San Diego Mock Trial Tournament
  • Honorary Judge, 2010 University of San Diego School of Law’s McLennon Honors Moot Court Competition

Professional Awards & Honors

  • Named by San Diego Metro magazine as one of San Diego’s Best Attorneys (31st Anniversary Edition, No. 3 Vol. XXXI [2016])

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