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Tax Controversy and Litigation

Ellen Seiler Brody

Ellen Seiler Brody

Partner
Tel:(212) 903-8712 | Email | V-Card
Howard J.    Levine

Howard J. Levine

Partner
Tel:(202) 293-3408 | Email | V-Card
Richard A.  Levine

Richard A. Levine

Partner
Tel:(212) 903-8729 | Email | V-Card
Joseph  Lipari

Joseph Lipari

Partner
Tel:(212) 903-8765 | Email | V-Card
Lary S. Wolf

Lary S. Wolf

Partner
Tel:(212) 903-8719 | Email | V-Card

Federal Tax Litigation
Tax controversy work is a substantial part of our practice. All of our lawyers participate actively with clients and their accountants in the process of resolving tax controversies at the audit and appellate levels of the IRS. Our objective is to resolve tax disputes as early in the process as possible and without the need for litigation. This is amply demonstrated by the number of favorable settlements of multi-million dollar tax deficiencies we have negotiated. These have included Section 482 transfer pricing cases, “straddles” in stock options and commodities futures, partnership allocations, tort damage settlements, and income and estate tax valuation matters. We have handled employee/independent contractor status matters for a bond trading house, a series of international corporate restructurings, and several large cases involving scores of complicated issues for Fortune 500 companies.

When litigation is unavoidable, or chosen as a tactical alternative, our clients’ cases are handled by litigators who are complete tax lawyers, experienced in transactional planning as well as litigation. In contrast, other firms attempt to litigate tax cases using attorneys who do not deal regularly with the subtle nuances of the tax law or the special rules of the Tax Court and the Court of Federal Claims. Our attorneys have written BNA Portfolios on both Tax Court Litigation and Refund Litigation. One of our attorneys was, for many years, chief litigator of tax cases for the Justice Department in the U.S. Court of Claims and another served in the litigation division of the National Office of the IRS. We have represented clients in the U.S. Tax Court, federal district and appellate courts and the U.S. Court of Claims. Our attorneys have also litigated tax claims in the U.S. Bankruptcy Courts and constitutional issues in both federal and state courts. In addition to arguing appeals of cases we originally tried, we also have been brought in to argue appeals of cases tried by others.

Issues litigated for clients have included partnership basis swap issues, distributions in corporate redemptions, the impact of buy-sell agreements on controlled foreign corporation status, tax basis of patents, research and development expenditures, and the open transaction doctrine. We have also litigated executive employment contracts, the investment interest deduction, the valuation of minority interests, tax penalties, and a variety of tax-shelter issues including T-Bill option “straddles.” Although we do not act as trial counsel in criminal cases, we represent clients in tax fraud investigations or where there is a concern that tax fraud might be asserted, with the objective of avoiding criminal indictment.

New York Tax Litigation
Our very active tax controversy practice involves virtually every type of New York State and City tax. Its scope covers the entire process, from audit through administrative hearings, to appeals in the New York courts. We have successfully litigated cases under all the New York State and City taxes, including the Personal Income, Corporate Franchise, General Corporation, Unincorporated Business, Sales and Use, Commercial Rent and Occupancy, and Real Property Gains and Transfer taxes.

We have represented multinational corporations, banks, utilities, developers and real estate and investment partnerships in cases involving such complex issues as nexus, combination, allocation, engaging in a trade or business and retroactive application of the tax laws. We have also litigated matters involving the special taxes on banks, utilities and telecommunications companies and have settled several multi-million dollar cases involving the impact of City taxes on the securities and real estate industries.

New York’s high income, gift and estate taxes often cause individuals to seek to change their residence. The tax authorities often challenge such attempts. Our extensive experience with the controversy aspects of residency, together with the special considerations relating to owning New York property, uniquely position us to assist clients in this area. We have successfully defended scores of high net worth individuals in State and City residency cases and won several landmark decisions.

by Elliot Pisem, Ellen Seiler Brody
Published: July 25, 2019
Download the file for Always Be Nice to Whistle-blowers (And Other Changes Made by the Taxpayer First Act).
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, April 18, 2019
Download the file for S Corporation Allocations Upon Transfer of Stock.
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, October 18, 2018
Download the file for S Corporation Inconsistent Reporting Issues: 'Rubin v. United States'.
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, June 21, 2018
Download the file for S Corporation Elections -- Who Decides?.
by Michael J. Miller, Ellen Seiler Brody
Published: Tax Management International Journal, August 4, 2017
Download the file for Foreign Corporation Not Taxable on Redemption of Partnership Interest: Tax Court Rejects Rev. Rul. 91-32.
by Ellen Seiler Brody, Michael J. Miller
Published: Bloomberg BNA Daily Tax Report, August 3, 2017
Download the file for Reliance on a CPA As Reasonable Cause:
by Joseph Lipari, Ellen Seiler Brody
Published: TaxStringer, August 1, 2017
Download the file for Is New York Overreacting on Audit and Litigation of Federal Issues?.
by Michael J. Miller, Ellen Seiler Brody, Mark David Rozen
Published: R&H Letter to Clients and Friends, July 24, 2017
Download the file for Tax Court Rejects Revenue Ruling 91-32 -- Holds Greek Corporation's Gain from the Redemption of Its Partnership Interest Not To Be Taxable as Effectively Connected Income.
by Michael S. Grisolia
Published: Bloomberg BNA Tax Management Memorandum, November 14, 2016
Download the file for Eradicating Double Non-Taxation: A Comparative Analysis of the 2016 U.S. Model Income Tax Convention and OECD/G20 BEPS Action 6.
by Charles S. Nelson
Published: Tax Notes, July 25, 2016
Download the file for Managing Global Tax Controversy: A Primer for the U.S. Multinational.
by Elliot Pisem
Published: To Our Clients And Friends, November 11, 2015
Download the file for New Partnership Audit Rules May Not Apply Until 2018, But They Are Your Headache Right Now.
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, February 20, 2014
Download the file for Property Abandonment Results in Capital Loss:
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, December 19, 2013
Download the file for
by Joseph Lipari, Jason K. Binder
Published: New York Law Journal, March 8, 2013
Download the file for <p>Recent Domicile Determination Gives Taxpayers Reason for Optimism</p>
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Published: 75 Albany Law Review 671, March 1 2012
Download the file for Tax Warrants In New York.
Published: 138 Tax Notes 973, February 25, 2013
Download the file for IRS Wrongly Ignores the 20 Percent Excessive Refund Penalty.
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, December 20, 2012
Download the file for More About Step Transactions: G.D. Parker v. Commissioner.
Published: 137 Tax Notes 511, October 29, 2012
Download the file for Cracks Appear in the Code's 'Jurisdictional' Time Provisions.
Published: 136 Tax Notes 853, August 13, 2012
Download the file for Tax Court Should Reject Twombly/Iqbal Plausibility Pleading.
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 Elliot Pisem, David E. Kahen
Published: New York Law Journal, June 21, 2012
Download the file for Taxpayer Fights Regulations, and Wins: 'Dominion Resources'.
by Elliot Pisem
Published: Journal of Taxation, May 01, 2012
Download the file for 'STARS' Wars -- the Service Strikes Back at Taxpayer Claims of Privilege.
by Ellen Seiler Brody
Published: Journal of Taxation, January 01, 2012
Download the file for An Absolute Provision Is Not Always So Absolute, Revisted -- En Banc Rehearing Brings Common Sense Back.
Published: 133 Tax Notes 859, September 27, 2011
Download the file for The Tax Court Keeps Growing Its Collection Due Process Powers.
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 Elliot Pisem
Published: Journal of Taxation, February 01, 2011
Download the file for Court of Federal Claims Splits on the Computation of the TEFRA 'Jurisdictional Deposit'.
by Ellen Seiler Brody
Published: Journal of Taxation, August 01, 2010
Download the file for The Requirement For a Deficiency Notice -- When an Absolute Provision Is Not Always Absolute.
by Elliot Pisem
Published: Journal of Taxation, July 01, 2010
Download the file for Sales-Based Contingent Royalties Are Not a Production Cost Capitalized Under Section 263A.
by David E. Kahen, Elliot Pisem
Published: New York Law Journal, April 15, 2010
Download the file for Ruling Illustrates Treatment of Payments to Settle Litigation.
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 , David Schectman, Lelia Fusfeld
Published: Journal of Taxation of Investments, July 01, 2009
Download the file for Someone Made Off With My Money, Now What? Tax Issues Affecting Ponzi Scheme Victims.
by Elliot Pisem
Published: Journal of Taxation, May 01, 2008
Download the file for What Happened to My Prepayment Forum? The Penalty Problem in TEFRA Partnership Audit Cases.
by Richard A. Levine
Published: The Metropolitan Corporate Counsel, November 01, 2004
Download the file for A Tax Opinion Is Not A Bulletproof Vest.
by Richard A. Levine, Carlton M. Smith
Published: R & H Newsletter -- Tax Litigation & Procedure, September 01, 1998
by Richard A. Levine, Carlton M. Smith
Published: R & H Newsletter -- Tax Litigation & Procedure, June 01, 1998
by Richard A. Levine, Carlton M. Smith
Published: R & H Newsletter -- Tax Litigation & Procedure, January 01, 1998
by Richard A. Levine, Carlton M. Smith
Published: R & H Newsletter -- Tax Litigation & Procedure, October 01, 1997
by Richard A. Levine, Carlton M. Smith
Published: R & H Newsletter -- Tax Litigation & Procedure, February 01, 1997
by Richard A. Levine, Carlton M. Smith
Published: R & H Newsletter -- Tax Litigation & Procedure, November 01, 1996