Agbayani, Kathleen A.

Kathleen A. Agbayani

Of Counsel
Baker & McKenzie LLP
Not admitted to practice law in this jurisdiction


Kathleen Agbayani is Of Counsel in the North American Tax Practice Group. She concentrates her practice on all aspects of federal tax controversies and tax compliance. She represents clients in all stages of proceedings before the Internal Revenue Service, including audits, appeals, collections, and litigation. She has extensive experience in advising individual clients and financial institutions on issues regarding the Internal Revenue Service’s Offshore Voluntary Disclosure Program and Streamlined Filing Compliance Procedures, foreign bank account reporting (FBAR) obligations, and the Foreign Account Tax Compliance Act (FATCA).

Kathleen has represented hundreds of US taxpayers with undisclosed offshore bank accounts and assets. She has published articles regarding voluntary disclosures and speaks frequently on this topic. She also advises high net worth individuals on international tax planning and reporting. She also provides pro bono advice to many pro bono clients including the American University Spragens Tax Clinic – DC Tax Legal Assistance, American Bar Association Military Pro Bono Project, American Bar Association Adopt-A-Base Program, and Centros de los Migrante, Inc. She is a committee member of the Global Tax Practice Group Voluntary Disclosure Steering Committee.

Kathleen joined Baker McKenzie's Washington, DC office after serving as an attorney-advisor for the Honorable Robert N. Armen, Jr., at the United States Tax Court.

Professional Associations and Memberships

  • American Bar Association, Tax Section
  • American Bar Association, Committee on Civil and Criminal Tax Penalties
  • California State Bar Association, Tax Section and Trusts and Estate Section
  • International Bar Association, Taxation Section


  • U.S. Supreme Court~United States (2005)
  • U.S. Tax Court~United States (2002)
  • California~United States (1997)


  • Georgetown University Law Center (LL.M. Taxation, with distinction) (2002)
  • University of California at Los Angeles (J.D.) (1997)
  • Temple Law Japan (Exchange Program) (1997)
  • University of California at Los Angeles (B.A. International Economics) (1990)
  • International Christian University (Exchange Program) (1989)


  • English
  • Japanese