Justin Oh CPA & Associates - Serious IRS Penalty Due to CPA Negligence, False Filings, and Threatening Communications Los Angeles CA

I was a long-term client of Justin Oh, CPA from 2017 to 2025. I hired him to handle tax matters, including Form 3520 (Foreign Asset Reporting). In 2019, he claimed that he submitted Form 3520 on April 15, 2019, to the San Francisco IRS office. He repeated this claim to both the IRS and myself over several years. However, in 2025, my new tax representative contacted the IRS directly and verified the following:   

  •    Only my Form 1040 for 2019 was filed, and it was received on May 23, 2019.   

  •    There is no record at all of Form 3520 being filed.

Then, in a surprising twist, on June 30, 2025, Justin Oh reversed his prior claims and stated in an email that Form 3520 was actually mailed by regular mail to Ogden, Utah on March 20, 2020. This new claim completely contradicted his previous assertions and, in my view, constitutes an admission that he repeatedly misrepresented facts to both the IRS and me while acting under Power of Attorney. Throughout the years, Justin Oh and his staff consistently refused to communicate by phone, insisting all questions be submitted by email. Even after I ended our engagement, he sent a threatening message claiming I owed $1,395 — without any invoice or breakdown — and warned he would send it to collections by July 31, 2025. Because of his misrepresentations and failure to file on time, I suffered serious financial and emotional damages:    

 •    IRS penalties and interest totaling approx. $60,000   

  •    My 2023 IRS refund of $3,486 was seized   

  •    I paid $5,000 directly to the IRS

    •    Additional costs (representation, appeal, and interest): approx. $10,000+   

  •    Ongoing stress, emotional harm, and family conflict I believe Justin Oh, as a licensed CPA, was fully aware of how IRS penalty structures work — namely, that as time passes, blame and liability tend to fall on the taxpayer rather than the CPA.

In my opinion, he intentionally delayed and misled me over years to conceal his negligence and shift all responsibility to me. Despite multiple chances to clarify and correct the situation, he has never accepted any responsibility or offered an apology. Instead, he tried to pressure me with baseless collection threats after I terminated the engagement. I am currently preparing to file a formal complaint with the California Board of Accountancy (CBA), supported by a full timeline, emails, IRS documentation, and other evidence. I am also considering legal action for damages. This review is based on my real experience and documented evidence. I am posting this to warn other taxpayers and ensure no one else experiences what I went through. I plan to share this same factual account on public review platforms such as Google, Yelp, BBB, and Ripoff Report so others can be aware. This is not out of malice but as a public duty to inform and protect. Negligence to their duties