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Our Firm

Sanger & Manes, LLP offers world-class representation in tax matters, from California residency audits, to international estate planning, to cross-border asset purchases by Canadians.  Our expertise covers the range of tax planning and disputes with the IRS and California taxing authorities, from the local to the global.
We are premier practitioners in cross-border tax and investment planning, especially with Canadian investors and vacation-home buyers.

Sanger & Manes, LLP is a leader in the complex area of international probates and trusts, with an expertise in cross-border estate administration and the creation of Canadian/US real estate trusts to avoid US probate.

With a decades-long record of success defending against and appealing Franchise Tax Board residency audits, we provide world-class service in representing digital economy entrepreneurs and other nonresidents who do not want to get caught up in California's complex residency tax rules.  We help retirees, snowbirds, IT specialists who work remotely or part-time in California, and other nonresidents, plan ahead to avoid unwanted tax liabilities.

We also have an extensive practice in probate, trust administration and estate planning, both for California residents, nonresidents, and international clients.


Christopher S. Manes has an expertise in California residency tax issues and international estate and tax planning. His focus is on assisting clients who are departing California and want to change their legal residency, nonresidents who own or plan to purchase a vacation home or business here, and e-commmerce 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 entertainers, internet startups, successful entrepreneurs who are selling their businesses or taking them public, and global citizens who can live and work anywhere. Related to that is his expertise in international estate and tax planning and investments in the US, particularly real estate ownership, by foreign nationals. His practice focuses on citizens of Canada, Europe, India and South America, who are purchasing US real estate and want to minimize US estate taxes and other taxes. Mr. Manes graduated from Boalt Hall (UC Berkeley) law school in 1992. He received his BA from UCLA, magna cum laude, 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 residency and international estate planning, which have appeared in such publications as Los Angeles Magazine, California Lawyer and Palm Springs Life.  His cover story in the January 2000 issue of California Lawyer was cited in a California Supreme Court brief, and was read into the Congressional Record during hearings on probate abuses. He was nominated for a Los Angeles Times book award and awarded a 2002 Maggie Award from California Lawyer.

Mr. Manes now has his own tax consulting firm, Manes Law forcussing on California residency tax planning.  He can be contacted at here:


M A N E S     L A W

1775 E. Palm Canyon Drive, Ste 110
Palm Springs, CA 92264
Tel:  760.558.9534
Fax: 760.537.4363
Website: www.calresidencytaxattorney.com

Email:     [email protected]


Howard Sanger graduated from UCLA Law School in 1967, has a 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.

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Contact Information

Office Location

Sanger & Manes, LLP
36953 Cook Street, #103

Palm Desert, CA 92211


(760) 558-9534


(760) 320-0351


[email protected]

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Martindale Hubbell|AV Preeminent|Peer Rated for Highest Level of Professional Excellence

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