Photo of Adrian  Ochoa

Adrian Ochoa

Associate

Education

New York University School of Law, LL.M. in Taxation, 2014

Cornell Law School, J.D., 2013

University of Arizona, B.A. in Accounting, summa cum laude, 2008

Bar Admissions

Texas

New York

Court Admissions

U.S. Tax Court

Clerkships

Clerk, Honorable Juan F. Vasquez of the United States Tax Court, 2014-2016

Profile

Prior to joining the firm, Mr. Ochoa clerked for the Honorable Juan F. Vasquez of the United States Tax Court.

Mr. Ochoa drafted judicial opinions, orders and decisions, conducted legal research on issues presented to the Tax Court on a wide variety of tax matters at both the individual and entity level. Adrian also advised on opinions scheduled for Court Conference and reviewed per curiam draft opinions written by all Tax Court judges in connection with later release.

Mr. Ochoa represents entities and individuals, focusing his practice on representing clients in audits and administrative appeals before the Internal Revenue Service and in litigation in the United States Tax Court, United States District Courts and the United States Court of Federal Claims. He has experience in the following areas:

  • § 183 hobby losses
  • § 165 trade or business losses
  • Charitable donation deductions
  • Actions for award of administrative and litigation costs
  • IRA rollover contributions
  • Tax penalties
  • Trust fund penalties
  • FBAR penalties
  • Innocent spouse relief
  • Collection due process (CDP) proceedings, appeals and Tax Court litigation
  • Employment taxes
  • Property tax matters
  • Motor fuel taxes
  • Sales and use taxes
  • Late election relief

Professional Affiliations

  • American Bar Association, Tax Section
  • San Antonio Bar Association
  • Mexican American Bar Association of San Antonio