NYC Tax Attorneys

Experienced NYC Tax Attorneys Representing U.S. Taxpayers in All IRS, IRS CI, and DOJ Matters

**Attorney Alina Veneziano**
NYC Tax Attorney & CPA Team Lead

**Alice Campbell**
NYC Tax Team
Former Special Agent (IRS)

New York City meeting location – by appointment only: We do NOT accept mail or service at this location.
30 Wall Street, 8th Floor
New York, NY 10005
212-970-9468

The Internal Revenue Service (IRS) vigorously enforces compliance with the Internal Revenue Code. The New York State Tax Department routinely conducts tax audits, imposes penalties, and pursues tax debt collection. IRS Criminal Investigation (IRS CI) works with the U.S. Department of Justice (DOJ) to pursue criminal charges when warranted. As a result, federal tax violations like unpaid taxes can present substantial risks, and for taxpayers with concerns, working closely with an experienced NYC tax attorney can be critical for avoiding unnecessary liability.

As an individual taxpayer or corporate executive, when should you be concerned about facing IRS (or DOJ) enforcement? If you have received an audit letter or any form of contact from Special Agents at IRS CI, you will want to talk to an NYC tax lawyer immediately. The same is true if you have received a target letter or grand jury subpoena from the DOJ. Even if you are not yet facing scrutiny, if you have reason to suspect that an audit or investigation could leave you (or your company) exposed, it will be well worth consulting with an experienced attorney who can help you make informed and confident decisions about your tax disputes.

Former DOJ Prosecutors and IRS CI Special Agents Serving Clients in NYC

At Oberheiden P.C., we rely on extensive experience on both sides of federal tax enforcement matters to effectively represent individual and corporate taxpayers, no matter their tax issues. Before entering private practice, many of our NYC tax lawyers spent time overseeing tax fraud investigations and prosecuting white-collar crimes at the DOJ. Our team also includes former IRS CI Special Agents.

As a result of this experience, we are extremely well-versed in all aspects of federal tax enforcement and federal tax law knowledge. We understand why and how the tax agencies, IRS, IRS CI, and DOJ pursue enforcement, and we understand when they are willing to consider settlement. But we also know when it is not in our client’s best interests to settle, and we also have a proven record of success as defense counsel in high-stakes federal law enforcement litigation.

Our Federal Tax Practice

Our federal tax practice is divided into three broad areas: (i) proactive tax controversy resolution and relief; (ii) civil tax enforcement; and, (iii) criminal tax enforcement. Within each of these three areas, we represent individual and corporate taxpayers that are facing all types of federal tax-related issues; and, in all matters we handle, we take a strategic and custom-tailored approach focused on ensuring that our clients do not face unnecessary consequences.

Proactive Tax Controversy Resolution and Tax Relief

For individuals and organizations that are facing civil tax enforcement by the IRS, our New York tax lawyers are available to assist with:

Offers in Compromise – Negotiating an Offer in Compromise with the IRS affords the opportunity to pay significantly less than the full amount you owe. A New York tax attorney at Oberheiden P.C. can determine your eligibility and work with the IRS on your behalf as warranted.
Tax Installment Agreements and Payment Plans – If you are not eligible to submit an offer in compromise, negotiating a tax installment agreement or payment plan may be a viable alternative. These options allow taxpayers to pay over time without facing IRS collection.
Penalty Abatement and Relief – Individual and corporate taxpayers are eligible for penalty abatement or relief in many circumstances. Our attorneys can assess your eligibility and prepare all necessary filings.
Delinquent Returns, Voluntary Disclosures, and Streamlined Filings – Filing a delinquent return, making a voluntary disclosure, and submitting a streamlined filing are three very different options for proactively resolving filing and payment deficiencies with the IRS. If you or your company is at risk for civil or criminal enforcement and the IRS has not yet opened an audit or investigation, one of these options could be the most advantageous path forward.

Civil Tax Enforcement

For individuals and organizations that are facing civil tax enforcement by the IRS, our New York tax attorneys are available to assist with:

IRS Correspondence Audits – Correspondence audits are conducted remotely, and generally do not involve meeting with revenue agents in person. However, they present the same risks as other IRS inquiries, so an informed and strategic approach is critical.
IRS Office Audits – If the IRS has initiated an office audit of your (or your company’s) returns, you will need to meet with revenue agents at the IRS’s offices in New York City. Our lawyers can assess your (or your company’s) risk and interface with the IRS on your behalf.
IRS Field Audits – Field audits are the most invasive type of IRS audit. If they have not done so already, revenue agents will show up at your offices and demand access to your (or your company’s) financial records and other relevant documentation. To ensure that you are prepared, you should speak with an experienced NYC tax lawyer immediately.
Federal Tax Audit Appeals – Along with representing individuals and organizations during IRS audits, we also provide representation for federal tax audit appeals. Audit determinations are subject to appeal on various grounds, and our attorneys have the experience required to provide effective representation in the U.S. Tax Court or before the IRS’s Independent Office of Appeals.

Criminal Tax Enforcement

For individuals and organizations that are facing criminal tax enforcement, we can get to work immediately defending against:

IRS CI Investigations – IRS CI investigates tax evasion, tax fraud, and other federal white-collar crimes. We provide strategic representation during the investigative process focused on securing favorable results that protect our clients against facing federal charges.
DOJ Target Letters – The DOJ investigates tax-related crimes and other financial crimes as well. If you receive a target letter from the DOJ, this means that the DOJ already has reason to believe that you (or your company) has violated federal law. As a result, it is critical that you engage experienced defense counsel right away.
Grand Jury Subpoenas – Empanelment of a grand jury is an intermediary step between a federal criminal investigation and federal criminal prosecution. If you have been served with a grand jury subpoena involving alleged tax crimes, you need to consult with an experienced NYC tax attorney as soon as possible.
Criminal Tax Fraud Litigation – Federal criminal tax fraud litigation can be extraordinarily complex. It can also involve exposure to substantial penalties. With former DOJ white-collar prosecutors on our team, we are prepared to defend individuals and companies in federal court by all means available.

Dr. Nick Oberheiden

Founder

Attorney-at-Law

Lynette S. Byrd

Former DOJ Trial Attorney

Partner

Brian J. Kuester

Former U.S. Attorney

Hon. Kevin McCarthy

55th Speaker, U.S. House of Representatives (ret.)

Government Consultant

Mike Pompeo

Of Counsel

Former U.S. Secretary of State

John W. Sellers

Former Senior DOJ Trial Attorney

Linda Julin McNamara

Federal Appeals Attorney

Nicholas B. Johnson

Former Prosecutor

Roger Bach

Former Special Agent (DOJ)

Chris J. Quick

Former Special Agent (FBI & IRS-CI)

Michael S. Koslow

Former Supervisory Special Agent (DOD-OIG)

Ray Yuen

Former Supervisory Special Agent (FBI)

FAQs: Resolving Complex and High-Stakes Federal Tax Matters

When Does the IRS Impose Penalties for Federal Tax Evasion?

The IRS can impose penalties for federal tax evasion any time a taxpayer either: (i) underreports its income or tax liability; or, (ii) pays less than the taxpayer owes. Depending on the circumstances, these can either be failure-to-file or failure-to-pay penalties, or they can be accuracy-related penalties in cases involving inaccurate tax returns.

When Is Tax Evasion a Federal Crime?

Tax evasion is a federal crime when it is committed “willfully.” Under Section 7201 of the Internal Revenue Code, “[a]ny person who willfully attempts in any manner to evade or defeat any tax” imposed under the Internal Revenue Code can face up to a $100,000 fine ($500,000 for corporations) and five years of federal imprisonment. In many cases, federal prosecutors pursuing tax evasion charges will pursue charges for other federal white-collar crimes as well.

What is the Difference Between the IRS and IRS CI?

IRS CI is the criminal enforcement division of the Internal Revenue Service. Being contacted by IRS CI is a serious matter that requires experienced legal representation. Even if you (or your company) is not the target of IRS CI’s investigation, you will need to be very careful to avoid making statements or omissions that could lead to additional scrutiny.

How Do I Dispute an IRS Audit?

Disputing the outcome of an IRS audit generally involves going through the formal appeals process. Once you properly initiate an appeal, the IRS’s Independent Office of Appeals may contact you about scheduling mediation—and mediating with experienced tax counsel on your side can produce a favorable resolution in many cases. If you are not able to achieve a favorable resolution through mediation, your NYC tax lawyer can pursue appropriate relief in the U.S. Tax Court.

What If I Owe the IRS More Than I Can Pay?

If you owe the IRS more than you can afford to pay, it is important that you address your situation proactively. If you simply fail to pay without taking additional action, the IRS can initiate collection proceedings—which may include placing levies or liens on your property. Engaging with the IRS proactively provides the opportunity to enter into a resolution that avoids collection—and that may allow you to pay in installments and/or pay less than the full amount you currently owe.

Contact Us to Speak with an NYC Tax Attorney in Confidence Today

If you need experienced legal counsel for a federal tax law matter, including tax planning, in New York, NY, we encourage you to contact our law firm promptly for more information. To speak with an experienced tax lawyer at Oberheiden P.C. in confidence, please call 888-680-1745 or tell us how we can reach you online now.