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SANGER & MANES  LLP
Christopher Manes, residency tax attorney, international estate planning
Christopher Manes is a pacesetter in the field of California residency tax issues.  His focus is on assisting clients who are departing California and want to change their legal residency, nonresidents who plan to own a vacation home or business here, and e-commerce entrepreneurs who are part of the global economy and can work remotely from another state or country, without getting caught up in California's aggressive tax system.  His clientele includes professional athletes and actors, internet startups, retirees, successful entrepreneurs who are selling their businesses or taking them public, and global citizens who can live and work anywhere.  For over two decades, he has successfully represented taxpayers in scores of audits and appeals.  More important, his expert counsel in and planning for California’s residency tax traps has helped hundreds of his clients avoid ever having to face a residency tax audit.
 
Related to his residency tax practice, Mr. Manes has a decades-long expertise in cross-border estate planning, international probate proceedings, and tax planning for foreign nationals investing in US assets, particularly in real estate.  His knowledge of US tax treaties with foreign nations is second to none.  Mr. Manes’ international estate and tax planning practice focuses on citizens of Canada, Europe, India and South America, who are purchasing US vacation homes or investment real estate and want to avoid probate while minimizing US estate taxes and income taxes.
 
Mr. Manes earned his law degree from Boalt Hall Law School (UC Berkeley).  He received his BA from UCLA summa cum laude, Phi Beta Kappa, and a Master's Degree from the University of Wisconsin, Madison.  He also studied at the University of Iceland, Reykjavík, as a Fulbright Scholar, and pursued his Ph.D. with the University of Oregon.  Mr. Manes is the author of numerous articles on legal, academic and cultural topics, which have appeared in such publications as Los Angeles Magazine, Environmental Ethics and Palm Springs Life.  His investigative cover story for California Lawyer Magazine on probate abuses was cited in a California Supreme Court brief, and read into the Congressional Record during hearings on probate reform.  He has written several books, one of which was nominated for a Los Angeles Times book award.  Mr. Manes has also written or produced several documentaries, which have appeared on MTV and 60 Minutes.​
  
CHRISTOPHER MANES

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