Steve Baghoomian

Founder, Baghoomian Law | ResponsiblePersonLiability.com

For more than a decade, Steve Baghoomian, Esq. has been one of California’s leading attorneys at the intersection of tax law, business liability, and the state’s cannabis industry. Based in Los Angeles, Steve focuses on a very specific and often misunderstood area of California law — responsible person liability — where state and local tax agencies pursue individuals personally for a company’s unpaid sales or use taxes.

His work helps corporate officers, managers, and employees protect their personal assets when agencies like the California Department of Tax and Fee Administration (CDTFA) or the Los Angeles Office of Finance issue personal tax assessments known as dual determinations.

Steve’s approach combines deep technical knowledge of California’s Revenue & Taxation Code with real-world business insight gained from years advising regulated and cash-intensive industries.

A Decade of California Tax Defense

Steve began his legal career representing cannabis operators on licensing, compliance, and local permitting. But early on, he noticed a dangerous trend: as California ramped up its tax enforcement, the CDTFA began “piercing the corporate veil” and targeting individual business officers for company tax debts.

He saw clients who had done nothing intentionally wrong suddenly facing personal tax bills, liens, and wage garnishments for hundreds of thousands of dollars.
That experience shaped his professional mission — to help individuals understand, prevent, and defend against personal liability before it destroys their financial stability.

Over the years, Steve has represented clients in:

CDTFA dual determination cases involving unpaid sales and use taxes
Office of Finance personal liability claims against corporate officers and managers
Cannabis tax audits and licensing-related enforcement
Pre-audit and compliance reviews for officers who fear potential exposure

Focus Areas

Responsible Person Liability Defense: Protecting individuals from personal liability under California Revenue & Taxation Code § 6829.
CDTFA Sales and Use Tax Disputes: Guiding clients through audits, determinations, and appeals.
Los Angeles Office of Finance Enforcement: Representing officers and employees accused of personal responsibility for business tax debts.
Cannabis Business Tax Defense: Helping licensees and managers avoid dual determinations tied to cannabis operations.
Pre-Audit Risk Consultations: Proactive reviews for officers and employees seeking to limit exposure before the CDTFA initiates a claim.

Philosophy and Approach

Steve’s practice is built on a simple principle: individuals deserve protection from state overreach.
California’s responsible person laws were designed to prevent tax evasion — but in practice, they often punish honest professionals caught in complex corporate situations.

Rather than relying on legal theory alone, Steve uses a hands-on, fact-driven approach to challenge personal liability claims. Every case begins with a clear analysis of the four elements required for a dual determination:

Whether the business truly terminated;
Whether taxable sales or use tax remain unpaid;
Whether the client had actual control over tax reporting or payment; and
Whether any alleged failure to pay was “willful.”

By breaking cases down to these fundamentals, he has successfully reduced, dismissed, or negotiated countless CDTFA assessments before they became personal financial disasters.

His work is pragmatic — not academic. Clients describe him as direct, strategic, and relentlessly protective of their interests.

Why Clients Seek Him Out

Niche Expertise: Few attorneys in California focus exclusively on responsible person liability under RTC § 6829.
Cannabis Industry Insight: Years of representing cannabis licensees gives him an unmatched understanding of how sales-tax liability intersects with regulatory compliance.
One-on-One Representation: Clients work directly with Steve — not junior associates — through every stage of the case.
Preventive Guidance: He helps clients reduce risk before an audit or investigation ever begins.
Real-World Results: His strategies have helped clients avoid liens, stop wage garnishments, and resolve cases for a fraction of the original tax assessment.

Background and Education

Education: J.D., Loyola Law School
Bar Admissions: State Bar of California
Location: Los Angeles, California

Steve is frequently consulted by business owners, accountants, and attorneys throughout California for his experience with CDTFA and Office of Finance enforcement actions.

A Message From Steve

“I didn’t set out to become a tax attorney. My work with cannabis operators exposed me to something deeper — the human cost of California’s aggressive tax enforcement. Over time, I realized my calling wasn’t just to help businesses stay compliant, but to defend the individuals who suddenly found themselves personally liable for corporate taxes they didn’t even control.

I created ResponsiblePersonLiability.com to educate, empower, and defend those people. Whether you’re a business owner, CFO, or employee who signed checks under someone else’s direction, you deserve to understand your rights before the CDTFA or Office of Finance turns your company’s debt into your personal problem.”