Haleh Naimi is the managing shareholder of the law firm of Advocate Solutions, Inc., which received the award Tax - Law Firm of the Year 2016 thru 2109 by Lawyer Magazine. She specializes in tax and bankruptcy law representing individuals and businesses (ranging in size from small to middle- market) in complex tax, bankruptcy and commercial litigation matters throughout California and New York. She has lectured on tax controversy issues involving collection and bankruptcy taxation before thousands of attorneys, CPAs and enrolled agents throughout the nation. She is graduate of New York University’s masters of law in taxation; active member of the Bankruptcy Workouts Task Force of the American Bar Association; a former Vice Chair of the Executive Committee of the California State Bar Taxation Section; and has presented multiple tax policy proposals to decision makers at the Treasury Department, Office of Chief Counsel at the IRS, House Ways and Means Committee, Joint Committee on Taxation and Senate Finance Committee in Washington D.C. as well as decisions makers at the Franchise Tax Board in Sacramento.

In 2018 Ms. Naimi was invited to participate in roundtable discussions of California conformity issues to the Tax Cuts and Jobs Act with decision makers at the Franchise Tax Board and presented technical tax analysis and policy proposals for consideration by California’s Legislative staff.