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U.S. Internal Revenue Service building in Washington, D.C. May 14, 2013. Photo by Diego M. Radzinschi/THE NATIONAL LAW JOURNAL.[/caption] The Beverly Hills, California, tax lawyer nominated by the Trump administration to lead the Internal Revenue Service reported earning $1.13 million in salary and disclosed providing legal services to a host of business professionals and celebrity estates, according to a financial disclosure released Monday. Charles Rettig of California's of Hochman, Salkin, Rettig, Toscher & Perez was nominated in February. His firm would change its name to "Hochman, Salkin, Toscher & Perez," according to an ethics agreement that was also released Monday. Rettig's nomination is pending at the U.S. Senate Finance Committee. Rettig's financial disclosure, posted below, showed he provided legal services to the estate of Michael Jackson and to the estate of Movita Castaneda, a film actress and Marlon Brando's second wife who died in 2015. [falcon-embed src="embed_1"] Rettig provided legal services to Albert Seeno Jr. and the Albert D. Seen Construction Company. The East Bay Times reported in 2016 that the IRS had sent Seeno family members "tax-delinquency notices for more than $159 million in federal income taxes from 2000 to 2006." The financial disclosure, a mandatory filing for most top-level executive nominees, identified a handful of individual clients—including David Butterfield of San Diego, Kosti Shirvanian of Newport Beach, Alan Smalley in Los Angeles and James Pflueger in Honolulu, Hawaii. Rettig declined to identify 26 confidential clients who are subject to what he called non-public investigations. Rettig had not represented Donald Trump or any of his related businesses. But Rettig's blog posts reveal his thinking about the guidance he would have offered the then-candidate who faced criticism for his refusal to release his tax returns. “Would any experienced tax lawyer representing Trump in an IRS audit advise him to publicly release his tax returns during the audit?” Rettig wrote in a contributed piece at the Forbes site IRS Watch. "Absolutely not." Trump was the first president in modern times who did not voluntarily disclose his tax returns in the run-up to the election. The IRS in 2016 said there was nothing stopping any individual from releasing his or her own tax documents. Rettig's $1.13 million in salary from the 12-lawyer Hochman Salkin would have covered 2017 and 2016, according to the rules the U.S. Office of Government Ethics provides for filling out financial disclosures. "Further, as is routine practice for departing shareholders, I will receive a pro rata share based on the value of my interests for services performed in 2018 through the date of my withdrawal," Rettig wrote in his ethics agreement. "This payment will be based solely on the firm's earnings through the date of my withdrawal from the firm and will be paid before I assume the duties of the position of commissioner." Rettig disclosed receiving tens of thousands of dollars in rent or royalties from residential property in La Jolla, California, and in Honolulu. He also reported receiving income from industrial real estate in Los Angeles. Rettig said he will refrain from participating in any matter involving the accounting firm Wishnow, Ross, Warsavsky & Company, where his wife is employed. He also said he would not participate—absent a waiver—in matters that involve Wolters Kluwer CCH based on his ongoing receipt of royalties from his book "CCH Expert Treatise Library: Tax Practice & Procedure." The financial and ethics documents show Rettig would plan to divest interests—within 90 days of his confirmation—in six companies, including Apple Inc., Google Inc. and Amazon.com Inc.