Craig Alan Houghton is a lawyer practicing transactions and tax planning, mergers and acquisitions, asset sales, stock sales, and bootstrap acquisitions and 27 other areas of law. Craig received a B.A. degree from University of California San Diego in 1976, and has been licensed for 47 years. Craig practices at McCormick Barstow LLP in Fresno, CA.
Reviews for Craig
Services
Areas of Law
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Mergers, Acquisitions and Divestitures 1
- Mergers and Acquisitions
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Business Law
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Corporate Law
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Real Estate 1
- Property Tax Planning
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Estate Planning
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Trusts and Estates
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Property Tax Appeals
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Other 23
- TRANSACTIONS AND TAX PLANNING
- Asset Sales, Stock Sales, and Bootstrap Acquisitions
- Entity Formations, Restructuring, and Reorganizations
- Basis, At Risk, and Passive Loss Tax Planning
- Insolvency and Workout Tax Planning
- Affiliated Entity and Transfer Pricing Tax Planning
- Succession Planning (including Entity and Asset Valuation Issues)
- Sales, Use, and Other Business Taxes Planning
- TAX CONTROVERSIES
- Income, Estate and Gift, Employment, Sales and Use, and other Business Tax Audits
- California Residency Audits (Individuals and Tribal Members)
- Penalty Abatement or Waiver Claims (including Offshore)
- Tax Administrative Appeals (Federal and California)
- Tax Collection Issues (including Tax Liens, Levies, and Collection Due Process Appeals)
- Deficiency and Collection Cases in the United States Tax Court
- Tax Refund Suits in the Federal District Courts
- Tax Appeals in the Federal Courts of Appeals
- TAX COMPLIANCE
- Tax Reporting Issues (including Disclosure Issues)
- Amended Returns and Claims for Refund
- Accounting Method Issues
- Non-Filed and Delinquent Return Issues
- Federal Voluntary Disclosures (Domestic and Offshore)
Practice Details
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Firm InformationPositionOf CounselFirm NameMcCormick Barstow LLP
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Representative Cases & TransactionsCasesCases of Significant Interst
Peracchi v. Commissioner of Internal Revenue, 143 F.3d 487 (9th Cir. 1998)
Rojas v. Commissioner of Internal Revenue, 901 F.2d 810 (9th Cir. 1990)
Agro-Jal Farming Enterprises, Inc. v. Commissioner of Internal Revenue, 145 T.C. 145 (2015)
Experience
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Bar Admission & MembershipsAdmissions1979, California
United States Tax Court
U.S. District Courts (Eastern and Central Districts of California)
United States Court of Appeals (Ninth and Eight Circuits)
Supreme Court of the United States
U.S. Court of Federal Claims
MembershipsAssociations
Bar Admissions
- State Bar of California
- United States Tax Court
- U.S. District Courts (Eastern and Central Districts of California)
- United States Court of Appeals (Ninth and Eight Circuits)
- Supreme Court of the United States
- U.S. Court of Federal ClaimsAmerican Bar Association
-Section of Taxation, Member Various Committees
Chair former Business Cooperatives & Agriculture CommitteeCalifornia Lawyers Association
- Tax Section, Member Various Committees
Executive Committee Member and Vice Chair (1998-2001)Federal Bar Association
-San Joaquin Valley Chapter Secretary and Board Member (Former President)
-Chair/Coordinator Tax Court Pro Se Program (2011-Present)National Conference of Commissioners on Uniform State Laws Limited Cooperative Associations Act
-ABA Advisor to Drafting Committee
Fresno County Bar Association
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Education & CertificationsLaw SchoolHastings College of Law University of California
Class of 1979
J.D.
New York University School of Law
Class of 1982
LL.M.
Taxation
Other EducationUniversity of California San Diego
Class of 1976
B.A.
highest honors
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Personal Details & HistoryAgeBorn in 1954
Orange, California, February 9, 1954
Craig Alan Houghton
7647 N. Fresno StreetFresno, CA 93720U.S.A.
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