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Our Firm

Sanger & Manes, LLP concentrates on estate planning, probate, trust administration, trust litigation, tax planning and tax disputes with the IRS and California State taxing authorities, as well as forming and advising business entities. 

In addition the Firm is a leader in cross-border tax and investment planning, especially with Canadian investors and part-time California residents.  We are one of the foremost practitioners in the complex area of international probates and trusts, with an expertise in cross-border estate administration and Canadian/US real estate trusts.

Sanger & Manes has a record of success defending against and appealing Franchise Tax Board residency audits, where part-time "snowbird" residents or out-of-state investors find themselves subject to California's high income taxes. 

The Firm also has an extensive practice in partnership and LLC litigation and accountings, as well as in providing general counsel for small and medium-sized businesses.   


Howard Sanger graduated from UCLA law school in 1967, has ahls BA from the University of California at Berkeley (1964) and an LLM in Taxation from New York University.  He is a Certified Specialist, Taxation Law, member of the California State Bar, and the State Bar of California Board of Legal Specialization.  Mr. Sanger is the co-author of Chapter 30 __ "Trustee Accounting Powers" __ of the Continuing Education of the Bar three volume Will Drafting treatise.  That chapter addresses many common Will and trust fiduciary accounting, principal and income issues confronting fiduciaries and beneficiaries.  Born in Los Angeles, California, May 5, 1942, he served as a Captain in the US Army (field artillery), was admitted to the bar in 1968 in California and Kansas; admitted to practice before the US Tax Court in 1971, and served as an Adjunct Faculty Member of Golden Gate University Graduate Tax Program in 1978.  Mr. Sanger is past President of the San Fernando Valley Estate Planning Council, 1975-1976, past President of the Beverly Hills Bar Association Probate Committee, 1978-1979, and is a member of the Desert Estate Planning Counsel.  Mr. Sanger has authored many articles on tax, estate planning, and partnership issues, which have appeared in such journals as "Taxes __ The Tax Magazine."  He is frequently invited to speak on legal topics before such organizations as the California Society of CPAs and the American Association of Attorney-Certified Public Accountants.  Mr. Sanger has over a quarter century of experience in estate planning, trust and estate administration, tax planning and disputes, partnership accountings, and advising clients on establishing, buying, and selling businesses.  Mr. Sanger has been named a "Superlawyer" in the area of tax by Superlawyer Magazine for the past ten years in a row.  He has achieved the highest Martindale-Hubble rating of AV, indicating that his peers place him at the uppermost level of professional excellence.


csmChristopher Manes graduated from Boalt Hall (UC Berkeley) law school in 1992.  He received his BA from UCLA, and a Master's Degree from the University of Wisconsin, Madison.  He also studied at the University of Iceland as a Fulbright Scholar while pursuing his Ph.D with the University of Oregon.  Mr. Manes is the author of numerous articles on legal matters, which have appeared in such publications as California Lawyer Magazine and Palm Springs Life.  His cover story in the January 2000 issue of California Lawyer on conservatorship abuses in Riverside County ("Guardian Angels") contributed to the passage of stricter conservatorship laws, and his comments on the proposed law were solicited by the California Assembly.  The article was cited in a California Supreme Court case briefHe was awarded a 2002 Maggie Award from California Lawyer for his article on the psychology of litigation.  He has successfully litigated numerous trust, probate, and conservatorship cases, as well as tax disputes with the IRS and California's taxing authorities.  He has prevailed in numerous residency audits and appeals involving California's Franchise Tax Board.


dlLorraine P. D'Alessio of the D'Alessio Law Group is also of counsel with Sanger & Manes on immigration and visa matters.  You can find more information about Ms. D'Alessio and D'Alessio Law Group at our Immigration/Visa Services page. 



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Office Location

Sanger & Manes, LLP
34100 Gateway Drive

Suite 100
Palm Desert, CA 92211

Phone (760) 422-5751
Fax (760) 320-0351
Email: cmanes@sangerlaw.com


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Howard Sanger is a certified tax specialist

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