Evan Gautier is a corporate transactional and tax attorney. Mr. Gautier’s practice focuses on mergers and acquisitions, general corporate law including entity formation and corporate governance issues, transactional tax planning, real estate, property tax planning and general tax and business matters. Mr. Gautier regularly assists clients with drafting and reviewing transaction documentation, shareholder agreements, buy-sell agreements, and other commercial contracts. Mr. Gautier has assisted clients with tax controversies with the Internal Revenue Service (IRS), Franchise Tax Board (FTB), Employment Development Department (EDD), and various County Assessors’ Offices throughout California.
Mr. Gautier earned his J.D. and a Certificate in Business Law Studies, with distinction, from Western State College of Law , as well as a Master of Laws (LL.M.) in Taxation from Chapman University.
Mr. Gautier serves the legal community through involvement in various legal and civic organizations. He is a longstanding member of the Orange County Bar Association Tax Law Section, where he is currently serving as Chair-Elect. Mr. Gautier also holds a seat as a delegate in the Oregon State Bar House of Delegates, an elected representative body which, in conjunction with the Board of Governors, proposes and votes on resolutions shaping Oregon State Bar regulations and policies.
Mr. Gautier has authored numerous articles on law, tax, and personal finance topics, many of which have been published in California Tax Lawyer, Dough Roller, and Business Insider. Mr. Gautier has also been a guest on the WJCU Radio Show, Minding Your Business and presented a seminar on the Tax Cuts and Jobs Act of 2017 for the Orange County Bar Association's Tax Law Section.
Mergers & Acquisitions
- Seller-side representation of an organic produce company in the sale of its business.
- Representation of the acquiring entity in a merger of two churches.
- Representation of a lighting and electrical contracting company in connection with a corporate reorganization, including the formation of subsidiary and related companies and the drafting and review of intercompany contracts.
- Seller-side representation of a medical supply logistics company in the sale of its business to a public company.
- Seller-side representation of a physician in the sale of their medical practice.
- Buyer-side and Seller-side representation of various clients in the purchase and sale of automobile dealership franchises, including the related sales and/or leases of real property.
Real Estate and Property Tax
- Representation of a home-owner in a three-way dispute between neighbor and home owner’s association in connection with damage to client’s property.
- Representation of high net-worth client in connection with property tax planning matters, including the execution of complex real property transactions.
- Representation of the owner of a large retail/commercial development in connection with a dispute over parking and easement issues.
- Representation of a client in connection with identifying and correcting errors in the chain of title for various properties inherited from client’s parents.
- Representation of a home-owner, over the age of 55, in connection with the transfer of their home’s base year value in accordance with Proposition 13 and Proposition 60.
- Business & Commercial Litigation
- Business Formation, Liquidation & Redemption
- Buy-Sell & Shareholder Agreements
- Commercial Agreements & Secured Transactions
- Corporate Governance
- Corporate, Finance & Transactions
- Mergers & Acquisitions
- Nonprofit Organizations
- Real Estate Litigation
- Tax Controversy & Litigation
- Tax Law
- Tax Planning for Companies
News & Publications
Alerts & Articles
- American Rescue Plan Act May Permit Public Education Employers to Claim Tax Credits for SB 95 Paid COVID Leave In 202104.15.2021
- New Guidance From SBA Regarding Approval for a Transfer of Ownership or Sale of Assets of a PPP Borrower10.08.2020
- New Guidance Issued by SBA/IRS Changes the Landscape on Paycheck Protection Program Eligibility Requirements04.30.2020
- New Stimulus Bill Provides Additional Funding for Paycheck Protection Program and EIDL SBA Loan Programs04.24.2020
- California Announces Deferral of Sales & Use Tax up to $50,000 for Businesses with Less than $5 million in Taxable Sales04.03.2020
- CARES Act Extends $2T in Spending and Tax Breaks Aimed at Bolstering U.S. Economy Amid COVID-19 Pandemic03.27.2020
- Internal Revenue Service Takes Additional Action to Assist Taxpayers Financially Impacted by COVID-1903.26.2020
- Regularly Updated
- "Quick Point – Professor’s Use of Internet in Pursuit of “General Knowledge” Does Not Qualify as Ordinary & Necessary Business Expense," California Tax Lawyer Magazine (2017)
- Business Law Journal, 03.19.2020
- Business Law Journal, 02.28.2020
- Business Law Journal, 02.26.2020
Community & Professional
- Orange County Bar Association (OCBA), Tax Law Section, Chair
- California Lawyers Association, Orange County Young Tax Lawyers, Founding Co-Chair
- Oregon State Bar House of Delegates, Region 8 Out-of-State Delegate
- Orange County Asian American Bar Association (OCAABA), Board Member & Membership Committee Co-Chair
- Japan America Society of Southern California (JASSC), Member
J.D., Western State College of Law
LL.M., Chapman University, Dale E. Fowler School of Law
A.L.M., Harvard University
B.A., California State University, Fullerton
- Judicial Extern for Hon. Carl Biggs, Orange County Superior Court (2011)
- 2015, California