This database was last updated in October 2019 and should only be used as a historical snapshot. There may be new information that is not included here.
Charles P. Rettig
Treasury (joined: Feb. 8, 2018)
Commissioner, Internal Revenue Service | Financial Disclosure »
Former Positions Outside Government
- 9150 Trust Trustee
- American Bar Association National Institute on Criminal Tax Fraud and Civil Tax Controversy Institute Co- Chair
- American Bar Association Section of Taxation Vice-Chair, Administration
- American Bar Association Section of Taxation Council Director
- American College of Tax Council Chair, Nominating Committee
- American College of Tax Counsel Vice-President
- American College of Tax Counsel Secretary- Treasurer
- B 2009 GRAT Trustee
- B 2014 GRAT Trustee
- B Family Irrevocable Trust 1999 fbo LMB Trustee
- B Family Irrevocable Trust 1999 fbo LMF Trustee
- B Family Trust 2003 fbo LMB Trustee
- B Family Trust 2003 fbo LMF Ex Trustee
- B Family Trust 2003 fbo LMF NonEx Trustee
- Hochman, Salkin, Rettig, Toscher & Perez, PC President
- LIB 2009 GRAT Trustee
- LIB 2014 GRAT Trustee
- LIB Family Trust 2003 fbo LMB Trustee
- LIB Family Trust 2003 fbo LMF Trustee
- MAHGOS 1989 Trust Trustee
- MAHSHS 1998 Trust Trustee
- MAYGOS 1989 Trust Trustee
- MUGEHS 1989 Trust Trustee
- New York University School of Continuing and Professional Studies Institute on Federal Taxation Chair, Tax Controversies Sessions
- New York University School of Continuing and Professional Studies Institute on Federal Taxation Institute Co- Chair
- PADI Foundation President / Director
- Rettig Family Trust Trustee
- University of California, Los Angeles Extension, Annual Tax Controversy Institute Institute Chair
- University of Southern California Gould School of Law Annual Tax Institute Member, Executive Committee
- University of Southern California Gould School of Law Annual Tax Institute Subcommittee Chair - Ethics, Compliance and Enforcement
- Wolters Kluwer CCH Columnist
Former Compensation Sources
- 26 confidential clients are not disclosed because they are subject to non-public investigations and pursuant to Model Rule 1.6, California State Bar Rule 3-100; and Rule 1.6 of the Hawai’i Rules of Professional Conduct = 7 entities and 19 individual Legal Services (client of Hochman, Salkin, Rettig, Toscher & Perez, P.C.)
- Alan Smalley Legal Services (client of Hochman, Salkin, Rettig, Toscher & Perez, P.C.)
- Albert D Seeno Constuction Company Legal Services (client of Hochman, Salkin, Rettig, Toscher & Perez, P.C.)
- Albert Seeno, Jr. Legal Services (client of Hochman, Salkin, Rettig, Toscher & Perez, P.C.)
- David Butterfield Legal Services (client of Hochman, Salkin, Rettig, Toscher & Perez, P.C.)
- Dispatch Transportation, LLC Legal Services (client of Hochman, Salkin, Rettig, Toscher & Perez, P.C.)
- Estate of Michael Jackson Legal Services (client of Hochman, Salkin, Rettig, Toscher & Perez, P.C.)
- Estate of Movita Castaneda Legal Services (client of Hochman, Salkin, Rettig, Toscher & Perez, P.C.)
- Hochman, Salkin, Rettig, Toscher & Perez, PC Attorney
- James Pflueger Legal Services (client of Hochman, Salkin, Rettig, Toscher & Perez, P.C.)
- Kosti Shirvanian Legal Services (client of Hochman, Salkin, Rettig, Toscher & Perez, P.C.)
- PADI Foundation President and member of the Board of Directors
- Taggart APC Legal Services (client of Hochman, Salkin, Rettig, Toscher & Perez, P.C.)
Employment Assets
| Description | Value | Income |
|---|---|---|
| Hochman, Salkin, Rettig, Toscher & Perez, PC (law firm) | $1,138,139 | |
| Hochman, Salkin, Rettig, Toscher & Perez, PC anticipated 2017 year-end distribution | $1,000,001 - $5,000,000 | None (or less than $201) |
| Hochman Salkin Rettig Toscher & Perez, PC, equity interest | $1,000,001 - $5,000,000 | None (or less than $201) |
| Hochman Salkin Rettig Toscher & Perez, PC, contingency fee cases (value not readily ascertainable) | None (or less than $201) | |
| PADI Foundation | $22,000 | |
| Wolters Kluwer | ||
| "CCH Expert Treatise Library: Tax Practice & Procedure," 2nd ed., Wolters Kluwer (value not readily ascertainable) | $1,001 - $2,500 | |
| CCH Journal of Tax Practice & Procedure, Wolters Kluwer | $5,000 | |
| Hochman Salkin Rettig Toscher & Perez PC Profit Sharing Plan | ||
| AT&T, Inc | $100,001 - $250,000 | $5,001 - $15,000 |
| AES Corporation | $1,001 - $15,000 | $201 - $1,000 |
| Bank of America Corp | $15,001 - $50,000 | $2,501 - $5,000 |
| Berkshire Hathaway A | $100,001 - $250,000 | $5,001 - $15,000 |
| Chevron Corp | $15,001 - $50,000 | $201 - $1,000 |
| Exxon Mobil Corp | $15,001 - $50,000 | $201 - $1,000 |
| OGE Energy | $15,001 - $50,000 | $201 - $1,000 |
| Westar Energy | $15,001 - $50,000 | $201 - $1,000 |
| Baron Asset Fund | $500,001 - $1,000,000 | $15,001 - $50,000 |
| Dodge & Cox Stock | $500,001 - $1,000,000 | $15,001 - $50,000 |
| Tweedy, Browne Global Value | $500,001 - $1,000,000 | $15,001 - $50,000 |
| Vanguard Federal Money Mkt Fund | $1,001 - $15,000 | $201 - $1,000 |
| Vanguard Total Stock Market Index Admiral Shares | $1,000,001 - $5,000,000 | $15,001 - $50,000 |
| Vanguard Small-Cap Index Admiral Shares | $100,001 - $250,000 | $5,001 - $15,000 |
| Vanguard Hi Yield Corporate Fund | $250,001 - $500,000 | $5,001 - $15,000 |
| U.S. bank account (cash) | $1,001 - $15,000 | None (or less than $201) |
| Harbor City Mobile Home Park, Las Vegas, Nevada | $100,001 - $250,000 | None (or less than $201) |
| H&S New Mountain II, L.P. | ||
| New Mountain II, L.P. | $1,001 - $15,000 | None (or less than $201) |
| MailSouth (value not readily ascertainable) - consumer analytics | None (or less than $201) | |
| Deltek (value not readily ascertainable) - enterprise software | None (or less than $201) | |
| Validus (value not readily ascertainable) - reinsurance | None (or less than $201) | |
| Connextions (value not readily ascertainable) - health care technology | None (or less than $201) | |
| Paris RE (value not readily ascertainable) - reinsurance | None (or less than $201) | |
| Ikaria / Bellerophon (value not readily ascertainable) - medical devices | None (or less than $201) | |
| Inmar (value not readily ascertainable) - data analytics | None (or less than $201) | |
| Oakleaf/Valet Waste (value not readily ascertainable) - waste management | None (or less than $201) | |
| H&S New Mountain III, L.P. | ||
| New Mountain Partners III, L.P. | $250,001 - $500,000 | None (or less than $201) |
| Oakleaf/Valet Waste (value not readily ascertainable) - waste management | None (or less than $201) | |
| Intermarine (value not readily ascertainable) - cargo transport | None (or less than $201) | |
| Tygris/Everbank (value not readily ascertainable) - financial services | None (or less than $201) | |
| Camber Corporation (value not readily ascertainable) - technology | None (or less than $201) | |
| New Mountain Finance Company (value not readily ascertainable) - finance | None (or less than $201) | |
| RedPraire / JDA Software Group, Inc. (value not readily ascertainable) - software | None (or less than $201) | |
| Avantor Performance Materials Holdings S.A. (value not readily ascertainable) - life science manfacturing | None (or less than $201) | |
| Stroz Friedberg (value not readily ascertainable) - cyber security | None (or less than $201) | |
| NuSil (value not readily ascertainable) - medical silicones | None (or less than $201) | |
| Information Resources, Inc.(value not readily ascertainable) - data analytics | None (or less than $201) | |
| SNL Financial (value not readily ascertainable) - financial services | None (or less than $201) | |
| AmWINS (value not readily ascertainable) - insurance | None (or less than $201) | |
| ABB Concise / ODG (value not readily ascertainable) - contact lens distributor | None (or less than $201) | |
| Western Dental (value not readily ascertainable) - dental services | None (or less than $201) | |
| U.S. bank account (cash) | $50,001 - $100,000 | $201 - $1,000 |
| Vanguard California Muni Bond Fund | $1,001 - $15,000 | $201 - $1,000 |
| Hochman Salkin Rettig Toscher & Perez PC, Cash Balance Pension Plan | $1,000,001 - $5,000,000 | None (or less than $201) |
| IRRA | ||
| iShares 3-7 Year Treasury Bond ETF | $1,001 - $15,000 | None (or less than $201) |
| iShares iBoxx $ Invest Grade Corp Bond | $1,001 - $15,000 | None (or less than $201) |
| iShares iBoxx $ High Yield Corporate Bd | $1,001 - $15,000 | None (or less than $201) |
| iShares Core MSCI Emerging Markets ETF | $15,001 - $50,000 | $201 - $1,000 |
| iShares Barclays MBS Bond | $15,001 - $50,000 | $201 - $1,000 |
| iShares MSCI Canada Index | $1,001 - $15,000 | None (or less than $201) |
| iShares MSCI EMU Index | $1,001 - $15,000 | None (or less than $201) |
| iShares MSCI Japan Index | $1,001 - $15,000 | None (or less than $201) |
| iShares MSCI Pacific ex-Japan | $1,001 - $15,000 | None (or less than $201) |
| iShares MSCI Sweden Index | $1,001 - $15,000 | None (or less than $201) |
| iShares MSCI Switzerland Index | $1,001 - $15,000 | None (or less than $201) |
| iShares MSCI United Kingdom Index | $1,001 - $15,000 | None (or less than $201) |
| iShares Barclays TIPS Bond | $1,001 - $15,000 | None (or less than $201) |
| PowerShares Emerging Markets Sov Dbt ETF | $1,001 - $15,000 | None (or less than $201) |
| PowerShares Preferred Portfolio(ETF) | $1,001 - $15,000 | None (or less than $201) |
| Market Vectors Emerging Mkts Local ETF | $1,001 - $15,000 | None (or less than $201) |
| Vanguard Growth ETF | $15,001 - $50,000 | None (or less than $201) |
| Vanguard Intermediate-Term Bond ETF | $15,001 - $50,000 | None (or less than $201) |
| VANGUARD Bd Ix/VANGUARD SHORT TERM | $1,001 - $15,000 | None (or less than $201) |
| Vanguard Small-Cap Growth ETF | $1,001 - $15,000 | None (or less than $201) |
| Vanguard Value ETF | $50,001 - $100,000 | $1,001 - $2,500 |
| WisdomTree Inter Hedged Eq Fund | $1,001 - $15,000 | $201 - $1,000 |
| RRA | ||
| iShares Russell 3000 Value Index (ETF) | $1,001 - $15,000 | None (or less than $201) |
| iShares S&P SmallCap 600 Index | $1,001 - $15,000 | None (or less than $201) |
| iShares Russell 3000 Growth Index (ETF) | $1,001 - $15,000 | None (or less than $201) |
| iShares iBoxx $ Invest Grade Corp Bond | $1,001 - $15,000 | None (or less than $201) |
| iShares Barclays Interm Govt/Credit Bond | $1,001 - $15,000 | None (or less than $201) |
| SPDR Barclays Capital High Yield Bond | None (or less than $1,001) | None (or less than $201) |
| VANGUARD TAX-MA/FTSE DEVELOPED MKTS | $1,001 - $15,000 | $2,501 - $5,000 |
| Vanguard Emerging Markets Stock Index Fd | $1,001 - $15,000 | None (or less than $201) |
| Vanguard Mortgage-Backed Securities ETF | $1,001 - $15,000 | None (or less than $201) |
Other Income/Assets
| Description | Value | Income |
|---|---|---|
| Energy Corporation of America Mineral Lease (Oil) Kanawha, W.V. | $1,001 - $15,000 | $2,501 - $5,000 |
| U.S. bank account (cash) | $100,001 - $250,000 | $201 - $1,000 |
| Personal Loan Receivable from family member | $250,001 - $500,000 | None (or less than $201) |
| Rettig Family Trust | ||
| Residential Real Estate - La Jolla, CA | $500,001 - $1,000,000 | $15,001 - $50,000 |
| Industrial Real Estate - Los Angeles, CA | $500,001 - $1,000,000 | $50,001 - $100,000 |
| Residential Real Estate - Honolulu, HI | $1,000,001 - $5,000,000 | $100,001 - $1,000,000 |
| Adobe Systems Inc | $15,001 - $50,000 | $1,001 - $2,500 |
| Allergan Inc | $1,001 - $15,000 | $201 - $1,000 |
| Google Inc. - Class A Common Stock | $15,001 - $50,000 | $2,501 - $5,000 |
| Amazon.com Inc | $1,001 - $15,000 | $201 - $1,000 |
| American Tower Corporation | $15,001 - $50,000 | $201 - $1,000 |
| Apple Inc. - Common Stock | $15,001 - $50,000 | $1,001 - $2,500 |
| Applied Materials, Inc. - Common Stock | $15,001 - $50,000 | $201 - $1,000 |
| BioMarin Pharmaceutical Inc. - Common Stock | $15,001 - $50,000 | $201 - $1,000 |
| Black Hills Corporation | $1,001 - $15,000 | $201 - $1,000 |
| BlackRock Inc | $15,001 - $50,000 | $201 - $1,000 |
| Constellation Brands Inc A | $1,001 - $15,000 | $201 - $1,000 |
| Horton D.R. Inc | $15,001 - $50,000 | $201 - $1,000 |
| Devon Energy Corp | $1,001 - $15,000 | $201 - $1,000 |
| DowDuPont | $1,001 - $15,000 | $201 - $1,000 |
| Edwards Lifesciences Corp | $15,001 - $50,000 | $201 - $1,000 |
| EOG Resources | $1,001 - $15,000 | $201 - $1,000 |
| Facebook, Inc. - Class A Common Stock | $15,001 - $50,000 | $201 - $1,000 |
| General Dynamics | $15,001 - $50,000 | $201 - $1,000 |
| Goldman Sachs Group Inc | $15,001 - $50,000 | $1,001 - $2,500 |
| Halliburton Co | $1,001 - $15,000 | $201 - $1,000 |
| Home Depot Inc | $15,001 - $50,000 | $1,001 - $2,500 |
| iShares S&P CA AMT-Free Municipal Bd | $15,001 - $50,000 | $1,001 - $2,500 |
| iShares Barclays TIPS Bond | $15,001 - $50,000 | $1,001 - $2,500 |
| JP Morgan Chase & Co | $15,001 - $50,000 | $1,001 - $2,500 |
| KeyCorp | $15,001 - $50,000 | $201 - $1,000 |
| Estee Lauder Cos. | $15,001 - $50,000 | $1,001 - $2,500 |
| Raytheon Co | $15,001 - $50,000 | $201 - $1,000 |
| SPDR Gold Shares | $15,001 - $50,000 | $201 - $1,000 |
| Splunk Inc. - Common Stock | $15,001 - $50,000 | $201 - $1,000 |
| Synopsys, Inc. - Common Stock | $15,001 - $50,000 | $201 - $1,000 |
| TJX Cos Inc | $1,001 - $15,000 | $201 - $1,000 |
| Union Pacific Corp | $1,001 - $15,000 | $201 - $1,000 |
| VOYA Financial, Inc | $15,001 - $50,000 | $201 - $1,000 |
| Wal-Mart Stores | $15,001 - $50,000 | $1,001 - $2,500 |
| Zoetis Inc | $15,001 - $50,000 | $201 - $1,000 |
| AQR Managed Funds Strategy Fund Class I | $15,001 - $50,000 | $1,001 - $2,500 |
| BlackRock Global SmallCap Instl | $15,001 - $50,000 | $1,001 - $2,500 |
| BlackRock CA Muni Bond Instl | $15,001 - $50,000 | $1,001 - $2,500 |
| BlackRock Global Long/Short Credit Instl | $15,001 - $50,000 | $201 - $1,000 |
| Blackrock Muniyld California Quty Fd Inc | $15,001 - $50,000 | $201 - $1,000 |
| BlackRock Total Emerging Markets Fund Institutional | $15,001 - $50,000 | $1,001 - $2,500 |
| Boston Partners Long/Short Research Fund Institutional Class | $15,001 - $50,000 | $201 - $1,000 |
| Deutsche Global Infrastructure Fund Class S | $15,001 - $50,000 | $201 - $1,000 |
| First Eagle Overseas Fund Class I | $15,001 - $50,000 | $201 - $1,000 |
| FPA Crescent Fund | $15,001 - $50,000 | $201 - $1,000 |
| Franklin CA High Yield Municipal Adv | $15,001 - $50,000 | $201 - $1,000 |
| Franklin CA Tax-Free Inc Adv | $15,001 - $50,000 | $201 - $1,000 |
| Guggenheim Macro Opportunities Fund Institutional Class | $15,001 - $50,000 | $201 - $1,000 |
| Lord Abbett Short Duration Tax Free Fund Class F | $15,001 - $50,000 | $201 - $1,000 |
| Pioneer Multi-Asset Ultrashort Income Fund Class Y | $15,001 - $50,000 | $201 - $1,000 |
| Thornburg California Limited Term Municipal Fund Class I | $50,001 - $100,000 | $1,001 - $2,500 |
| Rosecrans Trust | ||
| Mineral Lease (Oil), Los Angeles, CA - BreitBurn Mgmt Co. | $15,001 - $50,000 | $2,501 - $5,000 |
| Mineral Lease (Oil), Wilmington, CA - Cooper & Bain, Inc, 16.667 | $15,001 - $50,000 | $2,501 - $5,000 |
| Mineral Lease (Oil), Los Angeles, CA - BreitBurn Mgmt Co 21.667 | $15,001 - $50,000 | $2,501 - $5,000 |
| Mineral Lease (Oil), Encinitas, CA - Sherwin Yoelin | $15,001 - $50,000 | $2,501 - $5,000 |
| AT&T | $1,001 - $15,000 | $201 - $1,000 |
Employment Agreements and Arrangements
| Employer or Party | City, State | Status and Terms | Date |
|---|---|---|---|
| Hochman, Salkin, Rettig, Toscher & Perez, PC | Beverly Hills, California | Annual year-end distribution to be received on or before December 31, 2017. If I remain with the firm in 2018, the amount of the pro rata distribution I would receive for 2018 would depend on the date of termination of my relationship with the firm and the amount would be fixed as of the date of my withdrawal. | March 16, 1987 |
| Hochman, Salkin, Rettig, Toscher & Perez, PC | Beverly Hills, California | Shares will be redeemed or acquired by remaining shareholders at fair value as of the date of my withdrawal. Firm name will be changed to Hochman, Salkin, Toscher & Perez, P.C. | March 16, 1987 |
| Hochman Salkin Rettig Toscher & Perez, PC | Beverly Hills, California | I will continue to participate in the firm's Profit Sharing Plan, a defined contribution plan. The Plan sponsor will not make further contributions after my separation. | Jan. 16, 1988 |
| Hochman Salkin Rettig Toscher & Perez, PC | Beverly Hills, California | I will continue to participate in this cash balance pension plan. The plan sponsor will not make further contributions after my separation. | Jan. 16, 2006 |
| Hochman, Salkin, Rettig, Toscher & Perez, PC | Beverly Hills, California | Upon confirmation, I will transfer to Hochman, Salkin, Rettig, Toscher & Perez, PC my interest in three cases in which I have a fixed percentage interest. I will retain a fixed percentage in those fees (unrelated to the amount of time, if any, thereafter spent by others) as of the date of my withdrawal from the firm. | Feb. 15, 2017 |
Liabilities
| Creditor Name | Creditor Type | Amount | Rate | Year Incurred |
|---|---|---|---|---|
| Wells Fargo | Mortgage (investment/ren tal property) | $100,001 - $250,000 | 4.6% | 2008 |
| Advancial (Represents undivided 50% ownership interest in the asset secured by this loan.) | Mortgage (investment/ren tal property) | $100,001 - $250,000 | 5.5% | 2009 |
| Advancial (Represents undivided 50% ownership interest in the asset secured by this loan.) | Mortgage (investment/ren tal property) | $100,001 - $250,000 | 5.75% | 2009 |
| Wells Fargo (Used to fund personal loan to family member referenced above as an asset of mine and borrower makes all payments on this credit line.) | Exercised Line of Credit | $250,001 - $500,000 | 3.0% | 2015 |
| Wells Fargo | Mortgage on Personal Residence | $100,001 - $250,000 | 3.5% | 2010 |
Spouse's Employment Assets
| Description | Value | Income Type | Income Amount |
|---|---|---|---|
| Wishnow, Ross, Warsavsky & Company, APC, Business Management | Salary/bonus |
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