Frances A. Zuniga

margaret kent, attorney, transfer pricing, feinschreiber, robert feinschreiber, taxationFrances A. Zuniga, CFE, EA, specializes in the areas of transfer pricing, international tax, tax controversy and criminal issues. She is an Enrolled Agent licensed to practice before the Internal Revenue Service and a Certified Fraud Examiner.

She has a degree in accounting from California State University at Los Angeles and over 30 years experience dedicated to investigating and resolving various fraud issues, international tax issues, advanced corporate tax issues, non profit issues, criminal tax fraud and money laundering issues.

As a CFE she conducts Fraud Examinations and provides litigation support for cases involving embezzlement and other frauds. Her recent accomplishments includes a successful case involving an Executive Director charged with stealing over $ 400,000 from a California homeless shelter.  The suspect was found guilty of 9 felony counts.

She spent over 15 years with the Internal Revenue Service, the last six years there as a senior International Examiner. She was the lead I.E. on an industry-wide transfer pricing audit and the lead I.E. on a large real estate Ponzi and money laundering scheme.

She led a task force at the California Franchise Tax Board charged with writing a textbook on the Water’s Edge legislation and instruction of the agency’s auditors. While at FTB she consulted on pending legislation and regulations involving Water’s Edge Elections. She testified before Congress regarding transfer pricing and other international compliance issues. She spent three years in private industry and provided litigation support for a successful defense against an IRS proposed transfer pricing adjustment of over $ 100 million.

She is a past president of the Founding Chapter of the National Association of Enrolled Agents and is the current president of the Los Angeles Chapter of the Association of Certified Fraud Examiners.

Areas of Specialization:

International Tax Issues

  • Reporting Requirements of Sections 6038/6038A
  • Transfer Pricing
  • Subpart F
  • FSC/DISC
  • Withholding at Source
  • FIRTPA
  • Non Resident Alien Status

Advanced Corporate Issues

  • IRC 382
  • Earnings & Profits Modeling
  • Multistate Issues
  • Water’s Edge Issues

 

 

Nonprofit Entities

  • Exempt Status Issues
  • Excess Benefit Transactions Issues
  • Unrelated Business Income Issues

Criminal Issues

  • Fraud Examinations
  • Tax Fraud Defense Support
  • Forensic Accounting
  • Indirect Methods

 

 

Frances A. Zuniga
Certified Fraud Examiner & Enrolled Agent
3048 Knoxville Ave., Long Beach, CA 90808
ph: 562 425-3262 fax: 562 423-8461
fazuniga@verizon.net