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Manuel ("Mike") Garcia, tax counsel to Ashford & Wriston, began practicing law in 1982.

Mr. Garcia focuses his practice on tax law (domestic and international), business law and real estate law. His experience includes:


  • Correcting FBAR filing violations (with or without the IRS offshore amnesty program)
  • International Estate Tax Planning
  • Pre-immigration tax planning for foreign individuals
  • Tax free conversion of foreign corporation into Hawaii corporation
  • Creating solutions to difficult FIRPTA related problems
  • Personally structuring and implementing over 1,500 IRC §1031 exchanges
  • Forming and advising §501(c)(3) tax exempt organizations
  • Negotiating LLC, LLP and partnership agreements (with special emphasis on allocation of income and losses and distribution of cash provisions) for clients
  • Negotiating with IRS and Hawaii Tax Department on a whole range of matters from proposed tax assessments to tax collection matters involving everything from "offers in compromise" to property discharge from tax liens in short sales
  • Tax audits, tax appeals, and tax court
  • Matter of Trust Estate of Daoang, 87 Hawaii 200, 953 P.2d 959 (Hawaii App. 1998) where Mr. Garcia successfully argued that decedent's letter to attorney constituted a valid 2nd amendment to decedent's revocable trust



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Manuel D. Garcia - America's Top 50 Lawyer- Tax Law - Hawaii

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