skip

Howard J. Levine, for more than 30 years, has concentrated in the taxation of like-kind exchanges, international activities, controversy and litigation, and representation before the IRS National Office and Treasury Department. Nationally known as an authority on tax-deferred exchanges, he concentrates on real estate, personal property and multi-asset exchanges, and is author of the BNA Tax Management Portfolio: Tax-free Exchanges Under Section 1031. In his international activities, he works with public and private companies in biotech, electronics, computers, pharmaceuticals, transportation, autos, equipment and apparel manufacturing, entertainment, and intercompany pricing, and with families concerning their international investments. He also co-authored the BNA Tax Management Portfolio: Income Tax Treaties - The Limitation on Benefits Article. A former Assistant Branch Chief in the Litigation Division at the IRS National Office, he has represented a broad spectrum of domestic and foreign clients in tax audits, appellate proceedings and in the U.S. Tax Court. In addition to tax audits and litigation, he represents clients before the Treasury Department and the National Office of the IRS. He has been Adjunct Professor in the LL.M. (Taxation) Programs at Georgetown Law School and George Washington University. He is on the Advisory Boards of the Journal of Real Estate Taxation, the Tax Management International Journal, and The Journal of Global Transactions (CCH). A former chairman of the Sales, Exchanges & Basis Committee of the ABA Tax Section and its Subcommittee on Like-Kind Exchanges, he has also co-chaired subcommittees on U.S. Activities of Foreigners and Tax Treaties of the ABA Tax Section. He is a member of the International Fiscal Association and the International Tax Planning Association.

He received a B.A. from Hunter College, his J.D. cum laude from SUNY at Buffalo, and LL.M. (Taxation) from Georgetown.

by Michael J. Miller, Richard A. Levine, Howard J. Levine, Mark David Rozen, Ellen Seiler Brody
Published: R&H Letter to Clients and Friends, July 3, 2012
Download the file for IRS Provides Detailed Guidance on 2012 Offshore Voluntary Disclosure Program and Announces New Alternative Procedure for Certain Taxpayers Living Abroad.
by Michael J. Miller, Howard J. Levine, Richard A. Levine, Mark David Rozen
Published: R&H Letter to Clients and Friends, June 22, 2011
Download the file for IRS Modifies 2011 Offshore Voluntary Disclosure Initiative to Reduce Penalties for Certain Participants and Permit Extensions.
by Michael J. Miller, Richard A. Levine, Howard J. Levine, Mark David Rozen
Published: R&H Letter to Clients and Friends, June 21, 2011
Download the file for IRS Further Extends Deadline for 2009 and Prior FBARs Required to be Filed by U.S. Persons With Signature Authority but No Financial Interest in Foreign Accounts.
by Howard J. Levine, Daniel W. Stahl
Published: New York University -- 69th Institute on Federal Taxation, May 01, 2011
Download the file for Series LLC -- Is It Finally Usable?.
by Michael J. Miller, Richard A. Levine, Howard J. Levine, Mark David Rozen
Published: R&H Letter to Clients and Friends, April 06, 2011
Download the file for Highlights of the New FBAR Regulations and Revised FBAR for 2010 Filings Due June 30, 2011.
by Michael J. Miller, Howard J. Levine, Richard A. Levine, Mark David Rozen
Published: R&H Letter to Clients and Friends, March 02, 2011
Download the file for Certain Taxpayers May Avoid Penalties If They File Delinquent Information Returns Relating to Foreign Accounts, Foreign Entities, and Foreign Gifts.
by Michael J. Miller, Howard J. Levine, Richard A. Levine, Mark David Rozen
Published: R&H Letter to Clients & Friends, February 09, 2011
Download the file for IRS Announces 2011 Offshore Voluntary Disclosure Initiative With August 31, 2011 Deadline.
by Howard J. Levine, Daniel W. Stahl
Published: BNA Tax Management Real Estate Journal, November 03, 2010
Download the file for Series LLC -- Is It Finally Usable?.
by Michael J. Miller, Howard J. Levine, Richard A. Levine, Mark David Rozen
Published: R&H Letter to Clients & Friends, March 03, 2010
Download the file for IRS Issues Relief from FBAR Filing Obligations for Three Groups.
by Michael J. Miller, Richard A. Levine, Howard J. Levine, Mark David Rozen
Published: R&H Letter to Clients and Friends, September 24, 2009
Download the file for IRS Extends Deadline For Voluntary Disclosure Program.
by Michael J. Miller, Richard A. Levine, Howard J. Levine, Mark David Rozen
Published: R&H Letter to Clients and Friends, July 22, 2009
Download the file for Taxpayers Still Have Time to Resolve Offshore Tax Issues Through the Voluntary Disclosure Program.
by Howard J. Levine, Michael J. Miller
Published: International Tax Journal, February 01, 2007
Download the file for Proposed Regulations 'Clarifying' the Technical Taxpayer Rule Don't Pass the Giggle Test.
by Howard J. Levine
Published: Tax Management Memorandum, July 24, 2006
Download the file for A (Necessary) View of the Re-Proposed Prop. Regs. §1.468B-6 on Interest Earned from §1031 Exchange Accounts.
by Howard J. Levine
Published: Tax Management Memorandum, March 20, 2006
Download the file for Recent Developments Affecting Like-Kind Exchanges Under §1031.
by Howard J. Levine
Published: Tax Management Memorandum, March 07, 2005
Download the file for Finally, IRS Issues Ruling Under Rev. Proc. 2002-22 Involving Multi-Tenant Building with Blanket Mortgage.
by Howard J. Levine, Michael J. Miller
Published: The Metropolitan Corporate Counsel, October 01, 2004
Download the file for Avoiding U.S. Tax On Foreign Sales To U.S. Customers.
by Howard J. Levine, Peter A. Glicklich
Published: Taxation of Global Transactions, December 01, 2002
Download the file for FSA 200220005: IRS Again Attempts to Void Contract Manufacturing Arrangements Under Subpart F.
by Howard J. Levine, Peter A. Glicklich
Published: Taxation of Global Transactions, August 15, 2002
by Howard J. Levine
Published: Tax Management Memorandum, August 12, 2002
by Howard J. Levine, Peter A. Glicklich
Published: Taxation of Global Transactions, April 15, 2002
by Howard J. Levine, Peter A. Glicklich
Published: Taxation of Global Transactions, January 15, 2002
by Howard J. Levine, Michael J. Miller, Peter A. Glicklich
Published: Journal of Taxation of Global Transactions, December 01, 2001
by Howard J. Levine
Published: The Journal of Real Estate Taxation, November 15, 2000
by Howard J. Levine, Lary S. Wolf, Joseph Lipari, Ezra Dyckman
Published: R & H Letter to Clients & Friends, September 29, 2000
by Howard J. Levine
Published: Tax Management International Journal, April 14, 2000
by Howard J. Levine
Published: Journal of Taxation, June 15, 1999
by Howard J. Levine
Published: Journal of Taxation, March 01, 1999
by Sanford H. Goldberg, Howard J. Levine, Ellen Seiler Brody, Peter A. Glicklich
Published: R & H Newsletter -- Tax Insights, October 01, 1997
by Howard J. Levine, Sanford H. Goldberg, Ellen Seiler Brody, Peter A. Glicklich
Published: Journal of Taxation, August 15, 1997
by Sanford H. Goldberg, Howard J. Levine, Peter A. Glicklich
Published: Journal of Taxation, June 01, 1996