Student Profiles
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Hanna Abunales
Hanna is a Filipino CPA-Lawyer and a licensed California Attorney. She earned her J.D. from San Beda College Alabang and received her bachelor’s degree in accountancy from St. Paul School of Business and Law, cum laude. During law school, Hanna was a part of the Bedan Law Review. Her experience litigating tax, criminal, and civil cases in a law firm she founded with her friends from law school, made her realize her passion for tax law. In her spare time, Hanna enjoys reading, watching drama series, and spending time with her family.
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Alyazia AlHameli
Alyazia AlHameli holds a Graduate Diploma in Law with commendation from the University of Law in London and a Bachelor’s degree in Economics from Paris-Sorbonne University in Abu Dhabi. She currently works for an Abu Dhabi sovereign wealth fund, where she has developed a strong interest in the intersection of finance, law, and tax policy.
Eager to deepen her technical knowledge and broaden her global perspective, Alyazia sees the UC Irvine Graduate Tax Program as a natural next step in her professional journey.
Outside of work, she enjoys spending time with family and friends, playing tennis and padel, practicing pilates, and appreciating quiet moments—especially watching sunsets.
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Amro Alkrisat
Amro Alkrisat is a licensed attorney with years of experience in trust litigation and estate planning. Before joining UCI Law’s Graduate Tax Program, he founded and operated WealthGuard Law Corporation, where he advised clients on estate planning, business structuring, and probate disputes. He also previously represented hospitals in high-value commercial litigation. Amro hopes to build his practical experience at UCI Law to transition into a leading law firm focused on tax structuring, corporate transactions, and private wealth advisory. Outside of law, he enjoys real estate investing, personal finance, and performance-focused fitness.
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Kevin Allec-Arreloa
Kevin Allec-Arreola is a San Diego native who earned his J.D. from the University of California, Irvine School of Law, and his bachelor’s degree from San Diego State University. During his time at UCI Law, Kevin served as treasurer for the Tax Law Society and developed a strong interest in tax law after taking Federal Income Taxation with Professor Blank. He refined his practical skills through hands-on work at the California State Tax Clinic and the Community and Economic Development Clinic at UCI. He completed more than 222 hours of pro bono service during his J.D., with over 150 of those hours dedicated to the Low Income Taxpayer Clinic at Inland Counties Legal Services. In recognition of his contributions, Kevin received high pro bono honors and was awarded the LITC Scholarship, which will support his Tax LLM at UCI. He currently works as a tax intern at the accounting firm Armanino in the State and Local Tax group. In his free time, he enjoys music and is skilled in guitar, bass, drums, and piano. Kevin enjoys playing soccer and tennis and is also a native Spanish speaker.
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Sarah A.M.
Sarah earned her J.D. and M.B.A. concurrently in 2015 from California Western School of Law and San Diego State University. She developed a strong interest in the intersection of tax and corporate governance during her graduate studies and later deepened this focus as a Fulbright Scholar in India. Sarah went on to complete three federal judicial clerkships, serving in district courts across Colorado, California, and Pennsylvania, where she worked on a range of complex civil and criminal matters. Now returning to practice after dedicating time to raising her two young children, Sarah is pursuing her LL.M. to strengthen her expertise in tax law and its application to business matters. A native of Orange County, Sarah and her family love enjoying the great weather year-round, often spending time in their garden, at the beach, and at playgrounds nearby.
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David An
David An received his J.D. from USC Gould School of Law, where he developed a strong interest in tax law through his coursework. He has a background in film production and, as a dual citizen, served in the Republic of Korea Army, completing his service with an honorable discharge. While in law school, David worked as a legal intern at a tech startup and as a law clerk at a litigation firm. After graduating and passing the California bar exam, he was offered a position at the litigation firm, where he gained experience in civil and corporate disputes and contributed to a range of cases. In his free time, he enjoys weightlifting and carving canyons on his motorcycle.
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Chongxu (Matthew) Gao
Matthew earned his LL.M. from Vanderbilt University Law School and his LL.B. from East China University of Political Science and Law. He is a California-licensed attorney with over seven years of prior experience practicing corporate and securities law in China. He previously practiced at law firms and multinational companies in China, where he advised on cross-border M&A transactions, venture capital financing, corporate governance, and regulatory compliance. Since relocating to California, Matthew has been practicing at a California law firm, representing employers and insurance carriers in workers’ compensation matters. Drawing on his corporate background and litigation experience, he is expanding his practice into tax and estate planning. Outside of work, he enjoys playing soccer, traveling with his family, and cooking at home.
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Hao-Wei (Gabriel) Hsiao
Hao Wei (Gabriel) Hsiao is a licensed Taiwan lawyer. He earned his first law degree from National Taiwan University College of Law with a concentration in business law (focusing on closely-held companies) and a B.A. in Economics and Sociology from National Tsing Hua University. After graduation, Gabriel joined the UMC Group, the world’s fourth-largest semiconductor foundry, as an in-house associate. He later joined a litigation law firm representing clients in transactional and civil cases, where he began developing an interest in intergenerational wealth transfer. He also served as a legal translator at Taiwan’s largest translation company, translating legal documents between English and Mandarin.
In his free time, Gabriel likes to sail with friends (he recently completed the 2025 Taiwan Ryukyu Regatta, sailing a keelboat across the ocean from Keelung, Taiwan to Miyako Island, Japan), enjoys literature (he is also a published poet), cook (with a passion for exploring new recipes), and travel.
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Daniel Kim
Daniel received his J.D. from Santa Clara University School of Law. He earned his bachelor’s degree in Integrative Biology with a minor in Public Policy from UC Berkeley. At Santa Clara, he was involved in the Fresh Lifelines for Youth’s Juvenile Probation Program where he taught and mentored juvenile offenders about the law. He also externed at the Fresno County District Attorney Office felony and domestic violence teams and was an extern for the Probate Division at the Superior Court of Santa Clara County. After law school, Daniel spent ten years as a Client Relationship Manager and later a Product Manager developing mobile applications for Medical Associations’ conferences and for ONEHOPE Wine. In his free time, he likes to collect vinyl records, travel, and play tennis and golf.
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Yanni Li
Yanni holds a LL.M. from the School of Law at the Central University of Finance and Economics. She worked at a Chinese bank for over a decade, focusing on legal affairs, compliance, and risk management. In 2019, she began practicing law, providing dispute resolution and other legal services to private equity funds and banks. Her work also included conducting due diligence for mergers, acquisitions, and IPOs. These experiences have equipped her with strong practical skills and the ability to navigate complex legal challenges in the commercial world. More recently, Yanni has expanded her practice to include cross-border legal services, helping Chinese companies and high-net-worth individuals navigate the complexities of doing business in the United States. This transition sparked her interest in U.S. tax law. She hopes to further strengthen her practical skills and academic foundation through the Graduate Tax Program at the UCI School of Law, and become a qualified tax professional. In her free time, Yanni enjoys hiking, traveling, and watching movies with her family.
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Fanpu Meng
Fanpu Meng is a proud UC Irvine alumnus (Class of 2021) with a BA in Sociology. He earned his JD degree from Notre Dame Law School in 2024, where he completed two in-house corporate counsel externships—one at Thor Industries, researching the Inflation Reduction Act and EV tax credits across federal, state, and local levels, and at Moomoo Financial, focusing on international tax issues and SEC/FINRA compliance for broker-dealers. After law school, he worked in state tax at Deloitte for approximately one year. These days, you can find Fanpu at concerts around L.A. He is a big fan of live music and frequent venues such as SoFi Stadium, the Kia Forum, and YouTube Theater.
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Kevin Moore
Kevin received his J.D. with distinction from the University of the Pacific, McGeorge School of Law in 2025. He received a bachelor’s in English from University of California, Sacramento in 2019. He was an active member of McGeorge’s LAMBDA student organization and a part of their public policy clinic where he worked on legislation for the California State Senate and Assembly. He developed an interest in tax law late into law school, but took great interest in his estate and gift tax course. He intends to one-day work in the area of estate planning. During his free time, Kevin enjoys watching anime with his two children, playing Dungeons and Dragons, and collecting and playing board games.
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Esteban Nam
Esteban Nam earned his J.D. from UCI Law in 2025. Esteban holds a B.S. in Finance and Accounting from Northeastern University. Esteban discovered his passion for tax law in Professor Blank's Federal Income Taxation course. Since then, Esteban has taken numerous tax law courses and externed at Andersen Tax for his 2L Summer Job. During law school, he also participated in various pro bono projects, including one at the Federal Tax Law Clinic at the Public Law Center. In his spare time, Esteban enjoys playing tennis and poker.
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Drashti Patel
Drashti (Drush-tee) received her J.D. from the University of McGeorge in 2025 and a B.A. in Psychology and Business Administration from the University of California, Riverside in 2018. During her time in law school, Drashti attained business and tax concentrations and externed at the Department of Parks and Recreation and the Bankruptcy clinic. The plethora of business and tax courses she took at McGeorge, coupled with her years of business experience and curiosity, paved a path leading to a career in tax law.
In her free time, Drashti enjoys hiking, reading, cooking and baking, working out, and spending time relaxing with loved ones.
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Soemi Photavath
Soemi is a licensed California lawyer who received her J.D. from UC Irvine, School of Law in 2024. She is currently a tax controversy attorney, and her practice focuses on representing individuals and business entities in court and before the Internal Revenue Service, the California Franchise Tax Board, the California Employment Development Department, and the California Department of Tax and Fee Administration. Soemi also volunteers with Inland Counties Legal Services' Low Income Taxpayer Clinic to expand access to legal representation in tax disputes. Soemi holds a Bachelor of Science in Public Health from the George Washington University and is also a licensed science teacher in California and Washington DC. In her free time, Soemi enjoys outdoor activities such as trail running and hiking.
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Tina Tran
Tina is a licensed California lawyer who received her J.D. from UC Law, San Francisco (formerly UC Hastings). During her time in law school, she served at several Public Defenders’ offices across California and as a student-attorney for UC Law’s Social Enterprise Clinic. After law school, Tina served as a Deputy Judge Advocate for the United States Air Force where she refined her skills in litigation and developed a profound interest in estate planning. Tina’s commitment to social advocacy and justice has been a driving force throughout her career. Tina is passionate about empowering marginalized communities and advancing inclusive tax policies. In her free time, she enjoys lifting and playing competitive volleyball.
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Annie Zwarg
Annie earned her J.D., magna cum laude, from UC Irvine School of Law in 2025. She holds a B.A. in Philosophy, summa cum laude, from Cal Poly San Luis Obispo. At UCI, she participated in the Immigrant Rights Clinic, worked as a research fellow for Lawyering Skills, and served as a research assistant on criminal justice and medicine. She spent two summers at Dechert LLP, focusing on ESG disclosures and SEC regulation. Annie became interested in tax law through coursework, estate planning clinics, and the Public Law Center’s Federal Tax Clinic. Before law school, she held roles in private practice, a district attorney’s office, and at Stanford’s Center for Human Rights and International Justice. She was also a Don Lavoie Fellow at the Mercatus Center. Outside of work, she enjoys baking, birdwatching, and weightlifting.