HONE MAXWELL - Key Persons

Job Titles:

• Associate
• Attorney
• Senior Associate
• Member of the San Diego Chinese Attorneys Association

Aaron Li, an associate attorney with Hone Maxwell LLP, focuses on international tax and federal, state and local tax issues, including tax planning, compliance and controversy. Aaron advises clients on various international tax issues including Foreign Bank and Financial Accounts Reporting (FBAR) compliance, Offshore Voluntary Disclosure Program (OVDP), Foreign Account Tax Compliance Act (FATCA), treaties and IRS informational reporting, often working with high-net worth individuals and businesses. In addition, Aaron defends clients in audits with the IRS, Franchise Tax Board (FTB), State Board of Equalization (SBOE) and Employment Development Department (EDD). He assists clients in collection issues including liens, levies, installment agreements and offers in compromise. Other elements of his practice include foreign accounts, tax debt, audit examination, tax court appeals, mergers and acquisitions, penalties and small business tax. Prior to joining HMLLP, Aaron was as an associate attorney with a tax law firm where he defended individuals and entities in tax audits and collection. He was also the primary counsel who handled the firm's international tax cases. Clients enjoy working with Aaron because he is highly knowledgeable about the tax law industry. Aaron finds this area of law to be dynamic and fluid area - things are always changing so he is never bored. Aaron grew up in Southern California. He obtained his bachelor's degree in Economics from the University of California, Riverside, where he graduated with honors. Aaron also earned his law degree and master of laws in Taxation from the University of San Diego, School of Law. While in law school he worked in tax compliance, estate planning and elder abuse litigation. He received the Outstanding Intern Award by the San Diego Elder Law and Advocacy. Outside of his practice, Aaron is a member of the San Diego Chinese Attorneys Association, a nonprofit organization for which he previously served as president. As a member, he has held tax seminars and clinics in Mandarin Chinese to educate and help the Chinese- speaking community. He is also a member of Pan Asian Lawyers of San Diego (PALSD) and National Asian Pacific American Bar Association (NAPABA). Aaron lives in San Diego with his wife, Angela.

Job Titles:

• Founding Partner
• Partner

Hone Maxwell LLP Founding Partner Aubrey Hone handles tax controversies and tax litigation with the IRS and California state taxing agencies, including the Franchise Tax Board (FTB), Employment Development Department (EDD) and Board of Equalization (BOE). She represents individuals and business of all types in both civil and criminal tax controversies, including IRS criminal investigations and prosecutions, offshore matters, voluntary disclosures, audits, appeals, litigation and collections. Aubrey represented the petitioners in the pivotal 2015 U.S. Ninth Circuit Court of Appeals decision in Vo ss v. Commissioner of the Internal Revenue Service. The precedent-setting case reversed a lower court and found that unmarried co-owners of a home could each claim home mortgage interest deductions on their separate tax filings. This was a victory for gay and lesbian couples, as well as any domestic partners who own a home together. More recently, Aubrey represented a Bay Area tax preparer in a criminal fraud investigation that the Department of Justice ultimately decided to not pursue. In another recent matter, Aubrey settled a large employee classification audit in the client's favor. Prior to joining HMLLP, Aubrey advised clients on complex federal tax matters related to mergers and acquisitions as an associate in Ernst & Young LLP's Transaction Advisory Services - Transaction Tax group. Now, Aubrey handles the following: Aubrey provides pro bono legal services to taxpayers who are unable to afford representation. She represents low-income people who have tax debt, successfully obtaining offers in compromise for these clients, including many who faced hundreds of thousands of dollars in debt but were only required to pay a minimal amount. She also serves as a pro bono attorney for the AIDS Legal Referral Panel. Aubrey was an adjunct professor for Golden Gate University School of Law and Santa Clara University School of Law. She served 6 years on the Board of Directors for the National Center for Lesbian Rights until 2021.

Job Titles:

• Tax Lawyers, Executive Committee Co - Chair

Job Titles:

• Associate
• Attorney

Hone Maxwell LLP tax law attorney Cameron Davidson applies his familiarity and understanding of U.S. and international tax laws to help clients find the right solution to their tax questions. He helps small business and individual taxpayers located in the U.S. or abroad who need foreign-domestic tax planning, tax reporting, tax auditing or tax controversy guidance. His clients commonly require assistance after failing to file required tax reports or misreporting on their tax forms. Cameron also advises clients on tax planning to avoid future, costly errors that could lead to audits and fines. In addition, he helps clients comply with the Foreign Account Tax Compliance Act (FATCA), the Report of Foreign Bank and Financial Accounts (FBAR) and Global Intangible Low-Taxed Income (GILTI) requirements. Cameron's tax law services include: Tax planning Tax audits International tax Cross-border taxation issues IRS notices Offers in compromise Payment plans Back taxes owed Amended tax filings Cameron, who has always had an interest in the functionality of things, was first drawn to the study of law because he wanted to deconstruct it and learn how it worked. Tax law became his focus because it informs so much of the legal advice attorneys give to their clients, but only a select few are experts. Cameron appreciates tax laws' complexities and finds beauty in how they are drafted. Because the tax codes are always changing, Cameron keeps himself apprised of updates and is adept at translating tax laws to educate his clients. He recognizes that many people feel stress, frustration and fear over tax issues, so Cameron diffuses clients' anxiety with gentle humor and responsive service. Before joining HMLLP, Cameron handled tax and various other matters for clients at a small law firm. After earning his master's in taxation from the University of San Diego School of Law, Cameron worked for several years as a tax change analyst and a tax research specialist at H&R Block, gaining valuable experience researching law for direct online correspondence with users of the company's self-preparation software. He also volunteered at Legal Aid of San Diego's Low Income Tax Clinic for several years. While earning his law degree at California Western School of Law, Cameron served as a legal intern and law clerk at two law firms and was vice president of the Student Intellectual Property Law Association.

Job Titles:

• Partner

Hone Maxwell LLP Partner Carolina Juarez focuses on corporate transactions for businesses of all sizes and types. For more than 20 years, Carolina has provided skilled guidance on everything from joint ventures for real estate projects to manufacturing deals. This includes incorporation of domestic and foreign entities, establishing financial structures and conducting due diligence on mergers and acquisitions. With a strong focus on international business, businesses and individuals in Mexico who want to move to or expand into the United States rely on Carolina's unique cross-border business law experience to guide them. Licensed to practice law in both California and Mexico, Carolina brings a deep understanding of both countries' business cultures and corporate laws to her U.S. legal practice, ensuring successful bi-national transactions. Mexican nationals looking to conduct business in the U.S. face many obstacles - just as there are many challenges associated with running a business in Mexico. Carolina, who was born in San Diego and grew up in Tijuana, has witnessed firsthand the obstacles businesses on both sides of the border face. Bilingual in English and Spanish, Carolina efficiently helps her clients understand the legal and financial nuances embedded in cross-border business transactions. Carolina provides start-to-finish guidance to family businesses, closely held corporations and individuals looking to expand their business into the U.S. in a variety of industries, from hospitality to agriculture. She also delivers skillful counsel on all aspects of real estate transactions for Mexican investors and developers looking to expand their real estate portfolios in the U.S. Carolina dedicates her time and legal knowledge to Corazon de Vida, a California-based nonprofit that raises funds for orphanages in Baja California, Mexico. She assists with fundraising and organizes groups of professional colleagues to visit the orphanages to bring awareness and much needed aid to the orphan children in Baja.

Job Titles:

• Associate
• Attorney
• Senior Associate

Claudia Lorena Ignacio handles tax planning, compliance and controversy issues as an senior associate at Hone Maxwell LLP. Her practice includes a wide array of international tax consulting matters, from U.S. investments and the Foreign Account Tax Compliance Act (FATCA) to amnesty programs under the former Offshore Voluntary Disclosure Program (OVDP). In addition, Claudia defends clients in audits with the IRS, Franchise Tax Board (FTB) and other state taxing agencies. She assists clients in collection issues including liens, levies, installment agreements, penalty abatement, injured spouse and offers in compromise. Claudia is frequently invited to speak at conferences, tax-related events, and educational institutions. Claudia's broad legal and tax experience allows her to understand and represent her clients' needs. She is part of HMLLP's deep bench of attorneys with accounting and tax compliance experience. Originally from Mexico City, but raised in Southern California, Claudia is bilingual in Spanish and English - an asset to both her individual and corporate clients in Mexico and Mexican nationals located in the U.S. Claudia enjoys helping people and businesses understand and comply with the complex U.S. tax laws. Her clients appreciate the diligence with which Claudia works to minimize risk and maximize benefits. While earning her bachelor's degree in History at California State University, San Marcos, Claudia worked full-time and founded the school's Pre-Law Society. After graduating, she worked as a paralegal for attorneys in immigration, bankruptcy, family law and civil litigation. She also had a successful career as a realtor and owned a small tax preparation business. Claudia has 20 years of tax preparation experience. After raising her siblings, she decided to pursue a law career and enroll at California Western School of Law. During law school, Claudia served as president of the La Raza Law Student Association and sat on several school committees. She participated in the American Bar Association Judicial Clerkship program and clerked for a civil law judge. Claudia has received many awards for her leadership and community service and continues to be a mentor to many students on campus and in her community. Currently Claudia serves as treasurer for the San Diego La Raza Lawyer's Association Board, as director of its Public Benefit Fund Board and as chair of its on its Community Service committees. Through these positions, Claudia, supports the SDLRLA'S mission of serving the community in need of legal resources. She also volunteers for the San Diego County Bar Association's Mock Trial Competition for high school students and is an active member of the California Women Lawyers Association and the San Diego County Bar Association. One of Claudia's passions is helping people, especially young professionals who are facing challenges. This is why she serves as a mentor to students at California Western School of Law, Thomas Jefferson School of Law and the University of San Diego. Claudia also mentors high school and college students through nonprofits such as Reality Changers. Claudia lives in San Diego with her dogs, Stella and Drax.

Job Titles:

• Associate
• Attorney
• Law Clerk

Hone Maxwell LLP Associate Attorney Connor E. McGettigan provides guidance on tax planning, tax compliance and tax controversy for businesses and individuals both in the U.S. and those living or operating abroad. He helps resolve tax compliance issues for taxpayers stemming from businesses and accounts located outside the United States and represents clients when disputes arise over assessments, audits, collections and penalties by federal, state and local tax authorities. Connor also assists clients with coming into compliance with their U.S. tax and reporting obligations. This is done by working directly with clients to gather the necessary information to report to U.S. authorities as well as by providing guidance on what programs are available to taxpayers through the IRS. Based on this work, several clients have had their costly tax penalties and interest reduced and, in some cases, eliminated. Connor served as a law clerk at HMLLP during his last two years of law school. Before that, he served as a clerk at two other law firms, including one where his work focused on supporting trusts and estate law attorneys. While earning his law degree at the University of San Diego School of Law, Connor was a member of the school's Tax Law Society. He also served as a student advocate at the University of San Diego Federal and State Income Tax Clinics, advocating for low-income clients undergoing IRS audits and in their California tax appeals cases. He provided more than 100 hours in pro bono work during law school, earning him the USD Law School's Pro Bono Recognition Award. In addition, he was a legislative intern for the U.S. House of Representatives, conducting research for op/ed articles and legislation and handling constituent communications.

Job Titles:

• San Diego Accounting

Job Titles:

• Associate
• Attorney
• Associate Attorney ( Singapore )

As an associate attorney in Hone Maxwell LLP's Singapore office, Jared Garfield provides U.S. international tax and business law guidance to businesses and individuals. This includes compliance with U.S international tax reporting requirements for U.S. citizens and green card holders, and taxpayers in Asia with assets and beneficiaries in the U.S. Additionally, Jared assists with cross-border business, assisting clients in expanding into Asia or working as a bridge and consultant for Asian investors and businesses to access the U.S. market. As a California-licensed attorney based in Asia, Jared creates the global nexus that is critical for tax and business law compliance. While Jared was earning his law degree at the University of San Diego School of Law, he worked as a law clerk for HMLLP for nearly two years. Jared previously worked with the University of San Diego Federal Tax Clinic. There, he assisted low-income taxpayers with their federal tax problems including collection issues, offers in compromise and federal tax appeals. Jared also worked as an intern at the Taxpayers' Rights Advocates Office in San Diego on the Tax Appeals Assistance Program. There, he conducted legal and factual research to help people with their California state tax appeals, drafted appeals briefs and client advice letters and communicated with opposing counsel to help clients resolve their cases. While attending Brigham Young University in Idaho, Jared worked at the Research and Business Development Center, where his research work supported businesses and nonprofits looking to fund and operate a variety of entities, ranging from a children's museum to a medical center. He also served as a teaching assistant in microeconomics. Jared finds helping people solve their problems to be very rewarding. He brings a fresh perspective and innovative ideas to complex areas of international tax laws.

Job Titles:

• Office Manager

Hone Maxwell LLP Office Manager Jessie Hone helps ensure the firm's business operations run smoothly. From scheduling meetings to tracking authorizations and forms submitted to the IRS and the California Franchise Tax Board, HMLLP clients benefit from Jessie's outstanding organizational skills, as deadlines are a critical component of tax law matters. Having worked previously as a vocational rehabilitation counselor, which involved maintaining a caseload of more than 100 clients, Jessie prioritizes communication in her role. She enjoys learning new information and interacting with clients and is happy to assist however she can. Education Utah State University, M.S., Rehabilitation Counseling Utah Valley University, B.S., Behavioral Science-Sociology

Job Titles:

• Managing Partner

Hone Maxwell LLP Managing Partner Josh Maxwell brings a unique blend of finance and law to his practice as a tax attorney, focusing on international tax law and controversy. A CPA with an extensive accounting and finance background, Josh helps clients navigate the underlying issues and transactions related to tax plans and has a winning record representing taxpayers before taxing authorities. Josh prioritizes traveling abroad to form strong relationships with his foreign clients and a deep understanding of the business and societal cultures in which they operate. Under his leadership, HMLLP grew into a firm of experienced, successful attorneys and professional staff members who are almost all bilingual in Spanish or Mandarin. Josh handles international tax and federal, state and local tax issues, particularly civil and criminal tax controversy defense. He advises clients on a wide variety of international tax issues including the Offshore Voluntary Disclosure Program (OVDP), the Foreign Account Tax Compliance Act (FATCA), treaties and IRS informational reporting. Josh coordinates and defends clients during audits by the IRS and California taxing authorities, including the Franchise Tax Board (FTB), the Board of Equalization (BOE) and Employment Development Department (EDD). Additionally, Josh works with clients on collection issues with the same agencies, including installment agreements, offers in compromise and issues surrounding liens, levies and wage garnishments. A prolific writer and sought-after speaker on tax law updates, Josh is an active member of many foreign and domestic business, finance and tax professional groups. In addition, he was recently invited to join the University of California, Irvine's Division of Continuing Education Customer Experience Board, where he uses his client-first philosophy to help business leaders improve their customer service. A New York native, Josh earned bachelor's degrees in Accounting and Finance from Syracuse University before graduating from Arizona State University with a master's degree in Tax. While attending ASU, he worked at a large CPA firm. After graduating, Josh worked in CBIZ's Federal Tax group, performing compliance and consulting for multiple types of entities, and was accredited as a California Certified Public Accountant. Josh left CBIZ to earn his law degree and master's degree in taxation from the University of San Diego School of Law, where he then returned as an adjunct professor. After law school, Josh returned to public accounting at KPMG's International Corporate Services group. He was responsible for a broad range of U.S. multinational and foreign-owned clients doing business as single entities or in complex ownership structures. He advised these clients on IRS compliance, foreign compliance and a wide range of complex international tax matters relating to businesses. Josh also served in KPMG's Federal Tax group advising on transactions and providing tax due diligence, tax compliance and regulatory assistance, and tax structuring advice. Former University of San Diego School of Law classmates, and Big Four accounting firm alumni, Josh Maxwell and Aubrey Hone reunited after graduation to create a tax law firm that looks past the numbers to the people they impact. Tax law can be complex and confusing, but it is imperative to businesses and individuals that their tax information is calculated correctly and required documents are accurate and filed on time. Josh and Aubrey formed Hone Maxwell LLP in 2012 on the principle that relationships and experience matter. By building strong connections with clients, the HMLLP attorneys gain a deep understanding of their situation and goals, leading to solutions that limit risk and drive growth. The firm's approach to creating personal connections goes beyond clients to its partners, colleagues and neighbors. Josh, the firm's managing partner, is the go-to authority in Asia, Mexico and elsewhere on international tax issues. Through frequent travel to these regions, Josh and the HMLLP team foster the kinds of personal connections that can only come about through shared experiences. From presenting a seminar on the Foreign Account Tax Compliance Act (FATCA) to enjoying local cuisine from a favorite street vendor with area accountants, HMLLP attorneys immerse themselves in the international business cultures where they practice. This creates trusting professional relationships that often transform into meaningful friendships. The firm's roots run especially deep in Mexico. While HMLLP's San Diego headquarters offers proximity to accounting firms, law firms and clients in Baja California, the firm took its commitment to its colleagues and clients in Mexico one step further and opened an office in Tijuana in 2022.

Job Titles:

• Associate
• Attorney

With law licenses in California and Brazil, native fluency in English and Portuguese, and conversational Spanish, Hone Maxwell LLP Associate Kamile Schroyer's cross-cultural background serves as the foundation for her international corporate, asset planning and tax law practice. Kamile's experience includes assisting foreign entities with real property transactions and investments while ensuring compliance with U.S. tax reporting laws. She has assisted numerous clients from Mexico with significantly valued investments in the U.S. For business clients, Kamile provides legal counsel on company formation and governance, tax planning and compliance, and general corporate matters. She helps prepare documentation for limited liability companies, partnerships, C-corporations and S-corporations. Businesses also turn to Kamile for assistance with the preparation, review and analysis of operating agreements, corporate resolutions, purchase and sale agreements, lease agreements and other transactional documents. She also works with high-net worth individuals on asset planning, providing advice and helping clients achieve their goals by protecting their assets and ensuring financial security for themselves, their loved ones and future generations. A Brazilian native, Kamile's legal career began as a law clerk for the Brazil Court of Appeals. While attending law school in Brazil at Pontificia Universidade Católica Do Rio Grande Do Sul, Porto Alegre, she served as a legal intern for PROCON, the Brazilian Consumer Protection Agency. There, she prepared and issued administrative law rulings in consumer law proceedings, served as a mediator between dissatisfied consumers and local businesses. As part of a special project, Kamile leveraged her language skills to assist foreign consumers in the event of consumer law violations during the 2014 World Cup in Brazil. When Kamile moved to San Diego in 2015, she worked as a legal assistance volunteer for the Legal Aid Society of San Diego while earning her paralegal certificate at the University of California, San Diego. Kamile independently studied for the California Bar exam and secured her license to practice law in California.

Job Titles:

• Associate
• Attorney
• Associate Tax Attorney

Hone Maxwell LLP Associate Leslie Miranda handles tax controversy and international tax planning for clients in the United States and abroad. A Venezuelan native proficient in Spanish and English, Leslie helps individuals and businesses resolve tax problems efficiently and effectively and provides tax planning services that minimize tax issue risks. Licensed to practice law in California and Venezuela and holding a master of laws degree from the University of San Diego School of Law, Leslie understands how complex U.S. tax laws impact international entities. She provides clients counsel on international tax law issues including the remaining programs of the former Offshore Voluntary Disclosure Program (OVDP), the Foreign Account Tax Compliance Act (FATCA), treaties and IRS informational reporting. She also helps clients navigate tax controversy issues before the IRS and California's Franchise Tax Board (FTB), Employment Development Department (EDD) and Department of Tax and Fee Administration (CDTFA). Leslie has a diverse legal background that includes multiple law degrees and a career spanning three continents over more than two decades. While earning her law degree at Universidad Católica Andrés Bello in Venezuela, she held internship positions at the Office of the City Prosecutor for the City of Caracas and at a litigation firm. She worked for several years as a tax consulting and planning attorney before returning to school to earn specializations in Venezuelan tax law from Universidad Central de Venezuela and in European tax law from the University of Salamanca, Spain. After moving to San Diego in 2012, Leslie worked as a legal researcher for a state senator and as a compliance analyst focusing on international financial regulations. She also earned a Mediation and arbitration Certificate from the National Conflict Resolution Center. For many years, Leslie held a position at the Better Business Bureau managing its Alternative Dispute Resolution Program. Her training and work assisting in providing mediation and arbitration services prove invaluable during negotiations with the IRS and other taxing authorities on behalf of her clients. Leslie practiced as a tax attorney at several San Diego law firms before joining HMLLP.

Job Titles:

• Marketing Coordinator
• Operations Administrator

Job Titles:

• Administrador De Clientes
• Client Administrator

Job Titles:

• Office Manager
• San Diego Office Manager

is an experienced bookkeeper and operations manager who keeps Hone Maxwell LLP's main office running smoothly and efficiently. She handles the firm's client intake process and business-related communications. Rachel is likely the first voice a client hears when calling HMLLP and she assists callers fluently in Spanish or English. Working toward earning a certificate in human resources, Rachel is already adept at overseeing professional teams and ensuring business compliance with employment laws and regulations. From onboarding new hires to handling personnel issues, Rachel ensures the HMLLP team of attorneys and staff are supported so they can focus on serving their clients. A San Diego native who spent six years working in Mexico for several fitness firms before joining HMLLP, Rachel is energetic, friendly likes the "human" side of business upport firm culture by establishing processes and contributing to the team approach Education University of San Diego School of Law, J.D. Candidate, May 2023, Faculty Honor Scholarship Marquette University, B.A., Political Science, Economics Minor

Job Titles:

• Lawyers Association, Board Member since 2020, Membership, Public Relations and Marketing, and Community Committees