Charles C. Hwang

Professional Activities and Memberships

• Member, Taxation Section, American Bar Association
• Member, Taxation Section, D.C. Bar Association

Speeches & Presentations

• "A New Wave of Partnership Audits – What to Know Now and How to Prepare," Managing Tax Audits and Appeals Seminar 2022, Washington, D.C. (October 7, 2022). Speakers: Charles C. Hwang and Reid Tomasello.
• "Partnerships: The New BBA Audit Regime Kicks into Gear," Crowell & Moring's Managing Tax Audits and Appeals Seminar 2021 (October 5, 2021). Speakers: Charles C. Hwang, Eric Homsi, and Irina Pisareva.
• "Developing Issues Involving CARES Act NOL Carrybacks," Crowell & Moring's Managing Tax Audits and Appeals Seminar 2020 (October 6, 2020). Presenters: Charles C. Hwang and Eric Homsi.
• "Tax Reform: Business Provision of the Tax Cuts and Jobs Act," ABA Business Law Section Spring Meeting, Orlando, FL (April 13, 2018). Presenter: Charles C. Hwang.
• "BEPS, TAX AND CUSTOMS DUTY – Efficient Supply Chain Management: Seamless Cooperation in ASEAN and Beyond," 28th IPBA Annual Meeting and Conference, Manila, Philippines (March 15, 2018). Presenter: Charles C. Hwang.
• "Corporate Developments - Section 6901," Crowell & Moring's Managing Tax Audits and Appeals Seminar 2017, Washington, D.C. (October 6, 2017). Presenter: Charles C. Hwang.
• "Tax Issues Related to New Technologies (Including Crypto-Currencies)," 25th Annual IAKL Conference, Seoul, Korea (September 2017). Presenter: Charles C. Hwang.
• "When is a Favorable Tax Ruling Impermissible State Aid Under EU Law," Crowell & Moring’s Managing Tax Audits and Appeals Seminar 2016, Washington, D.C. (September 30, 2016). Presenter: Charles C. Hwang.
• "Zero Returns and the Statute of Limitations: Law Office of John H. Eggertsen (6th Cir. 2015)," Crowell & Moring's Managing Tax Audits and Appeals Seminar 2015, Washington, D.C. (October 1, 2015). Presenter: Charles C. Hwang.
• "The Inversions Notice: An Administrative Law Analysis, Including Authority and Retroactivity Issues," Managing Tax Audits and Appeals, Washington, D.C. (October 9-10, 2014). Presenter: Charles C. Hwang.
• "Sham Partnerships," Managing Tax Audits and Appeals, Washington, D.C. (October 3-4, 2013) San Francisco, CA (October 17-18, 2013). Presenter: Charles C. Hwang.

Publications

• "Considerations For Crypto-Specific Gift Acceptance Policies," Bloomberg Tax (May 26, 2022). Authors: Eleanor Moran McWaters, and Charlie C. Hwang.
• "Tax – Got Tax Questions? Be a Squeaky Wheel," Crowell & Moring's Regulatory Forecast 2019 (February 27, 2019). Contributors: Dwight N. Mersereau and Charles C. Hwang.
• "Altera Reversal Is A Transfer Pricing And APA Win For IRS," Law360 (July 30, 2018). Authors: David J. Fischer, David B. Blair, Charles C. Hwang, and Madeline Obler.
• "American Recovery and Reinvestment Act of 2009," published by CCH (2009). Contributing Authors: Alex E. Sadler, Charles C. Hwang and Jennifer A. Ray.
• "Emergency Economic Stabilization Act of 2008: Law, Explanation and Analysis," published by CCH (2008). Contributing Authors: Alex E. Sadler, Charles C. Hwang and Jennifer A. Ray.
• "Country Q&A: United States Information Technology," Practical Law Company, Information Technology Handbook, 2nd Edition (2007-08). Co-Authors: Gaela Bailey, Benjamin T. Butler, Christopher Calsyn, Robin B. Campbell, Charles C. Hwang, Kris D. Meade and John I. Stewart, Jr.
• "Country Q&A: United States Data Protection," Practical Law Company, Vol. 2: Data Protection (2006-07). Co-Authors: Gaela Bailey, David Z. Bodenheimer, Benjamin T. Butler, Christopher Calsyn, Robin B. Campbell, Charles C. Hwang, Kris D. Meade, Jeremy Rhyne and John Stewart.
• Barter Exchange Reporting Relief, (January 14, 2000). Author: Charles C. Hwang.

Client Alerts & Newsletters

• "Treasury, IRS Provide Transitional Guidance for Broker Reporting on Digital Assets," Tax Alert (January 5, 2023). Contacts: Irina Pisareva, Charles C. Hwang
• "Inflation Reduction Act Increases Utilization of Research Credit by Small and Emerging Businesses," Tax Alert (August 19, 2022). Contacts: Irina Pisareva, Charles C. Hwang
• "How to Prepare for Partnership Audits Under the BBA," Tax Alert (March 30, 2022). Contacts: Charles C. Hwang, Samantha Skabelund
• "Eighth Circuit Partially Overturns Mayo and the Invalidation of the Primary-Function and Merely-Incidental Requirements in Treasury Regulations," Tax Alert (May 21, 2021). Contacts: Charles C. Hwang, Eleanor Moran McWaters
• "NOL Carryback Waiver Guidance for Consolidated Groups," Tax Alert (August 4, 2020). Contacts: David B. Blair, Charles C. Hwang, S. Starling Marshall, Eric Homsi
• "Proposed Regulations Change Calculation of Unrelated Business Taxable Income, Reducing Administrative Burden and Taxes Paid by Some Exempt Organizations," Tax Alert (May 1, 2020). Contacts: Charles C. Hwang, Eleanor Moran McWaters
• "IRS Releases First Cryptocurrency Tax Guidance Since 2014," Tax Alert (October 10, 2019). Contacts: Carina C. Federico, Charles C. Hwang, S. Starling Marshall
• "District Court Invalidates the "Primary Purpose" and "Merely Incidental" Requirements of Treasury Regulation Defining "Educational Organization"," Tax Alert (October 7, 2019). Contacts: Charles C. Hwang, Eleanor Moran McWaters
• "IRS Issues BBA Guidance to Appeals," Tax Alert (March 29, 2019). Contacts: David B. Blair, Charles C. Hwang
• "IRS No Longer Requires Partnership Representative to Provide TIN," Tax Alert (March 15, 2019). Contact: Charles C. Hwang
• "Who Says There’s No Free Parking in New York?," Health Care Alert (December 12, 2018). Contacts: Charles C. Hwang, Paul Mourning, Deirdre Long Absolonne
• "IRS Scores a Resounding Transfer Pricing and APA Win: Ninth Circuit Reverses Tax Court Holding in Altera," Tax Alert (July 25, 2018). Contacts: David J. Fischer, David B. Blair, Charles C. Hwang
• "Penalty Litigation Updates: IRS Guidance to its Attorneys and Tax Court’s Decision re Frivolous Penalties," Tax Alert (July 6, 2018). Contact: Charles C. Hwang
• "Supreme Court Turns the Page on Quill," Tax Alert (June 22, 2018). Contact: Charles C. Hwang
• "Cryptocurrency in Small Bytes: Should You Set Up a Foreign Entity for Your ICO?," Blockchain Alert (April 4, 2018). Contact: Charles C. Hwang
• "Cryptocurrency in Small Bytes: How Does the IRS Treat the Tokens You Issue in Your ICO?," Blockchain Alert (March 2, 2018). Contact: Charles C. Hwang
• "Tax Court Rules That It Has Jurisdiction to Review Whether Penalties Have Been Authorized," Tax Alert (February 15, 2018). Contact: Charles C. Hwang
• "Tax Reform in Small Bites: Beating the BEAT (Base Erosion and Anti-Abuse Tax)," Corporate Alert (January 30, 2018). Contacts: David J. Fischer, Charles C. Hwang
• "Tax Reform May Impose Tax Filing Burdens on Funds," Tax Alert (January 5, 2018). Contact: Charles C. Hwang
• "House Tax Bill Proposes to Make Five-Year Amortization of Research and Experimental Expenditures Mandatory," Tax Alert (November 13, 2017). Contacts: Charles C. Hwang, Dwight N. Mersereau
• "FinCEN Uses Updated Authority in New Sanctions Legislation to Expand Geographic Targeting Orders on Luxury Real Estate Purchases," International Trade Bulletin (September 6, 2017). Contacts: Carlton Greene, Charles C. Hwang
• "California Supreme Court Increases the Cost of M&A Deals in Expansive Real Estate Transfer Tax Decision," Tax Alert (July 26, 2017). Contacts: Charles C. Hwang, Scott J. Moore
• "Tax Court Applies the Economic Substance Doctrine in Austin v. Commissioner," Tax Alert (May 24, 2017). Contacts: David B. Blair, Charles C. Hwang
• "This Month in International Trade — January 2017," International Trade Bulletin (February 9, 2017). Contacts: John B. Brew, Edward Goetz, W. Scott Douglas, Patricia L. Wu, Jeffrey L. Snyder, Charles C. Hwang, Daniel Cannistra, Eduardo Mathison, Carlton Greene, David (Dj) Wolff, Lorenzo Di Masi, Gordon McAllister, Robert A. Burton, Lorraine M. Campos, Peter Eyre, Alan W. H. Gourley, James G. Flood, Maria Alejandra (Jana) del-Cerro, Monique D. Almy
• "This Month in International Trade — December 2016," International Trade Bulletin (January 11, 2017). Contacts: John B. Brew, Edward Goetz, Daniel Cannistra, Carlton Greene, Patricia L. Wu, Jeffrey L. Snyder, Charles C. Hwang, David (Dj) Wolff, Gordon McAllister, Lorenzo Di Masi, Alan W. H. Gourley, Wing Cheung, James G. Flood, Daniel W. Wolff, Thomas A. Lorenzen
• "New Legislation Will Allow IRS to Impose Tax at Partnership Level," Tax Alert (November 2, 2015). Contacts: Charles C. Hwang, David B. Blair
• "Under Federal Circuit Decision, Asset Purchaser May Recognize Gain," Tax Alert (March 18, 2015). Contact: Charles C. Hwang
• "Proposed Regulations Create Rules for Closing Date Deductions," Tax Alert (March 11, 2015). Contact: Charles C. Hwang
• "IRS Notice 2014-52 Tightens Inversion Rules and Attacks Post-Inversion Tax Reduction Strategies; Government Contract Rules Remain Unchanged," Tax Alert (September 29, 2014). Contacts: David J. Fischer, David B. Blair, Charles C. Hwang
• "IRS Tightening of Inversion Rules Demands Monitoring," Government Contracts Bullet Points (September 29, 2014). Contacts: David B. Blair, Charles C. Hwang, David J. Fischer
• "Court of Federal Claims Rules Nuclear Decommissioning Obligations Assumed On Purchase Not Included In Basis," Tax Alert (October 29, 2013). Contacts: David J. Fischer, David B. Blair, Charles C. Hwang
• "New Regulations Can Treat Convertible Debt or Penny Warrants as Partnership Equity," Regulatory Alert (October 22, 2013). Contact: Charles C. Hwang
• "Relief for Payment Card Reporting Set to Expire Soon," Tax Alert (October 18, 2012). Contact: Charles C. Hwang
• "Congress Has A "Heart"?," Government Contracts Bullet Points (June 20, 2008). Contact: Charles C. Hwang
• "Fifth Circuit Faults IRS Attempt To Impose Intermediate Sanctions On Owners Of Home Health Care Agencies," Health Care Alert (July 24, 2006). Contact: Charles C. Hwang
• "IRS Expands Period for Provider Incentive Payment Deductibility," Health Care Alert (July 26, 2004). Contacts: Charles C. Hwang, Barbara H. Ryland

Press Coverage

• How To Prepare for Taxes On Your Crypto
  November 22, 2022 — Go Banking Rates

Firm News & Announcements