Barbara T. Kaplan, named one of the top 50 women lawyers in New York City by Super Lawyersmagazine, focuses her tax litigation practice on domestic and foreign corporations, partnerships, and individuals in federal, state, and local tax examinations, controversies and litigation, including administrative and grand jury criminal tax investigations.
Areas of Concentration
· Tax compliance counseling
· Offshore account reporting
· Sensitive audits
· Promoter audits
· Preparer penalties
· Civil tax controversies
· Complex tax litigation
· Criminal tax investigations
· Voluntary disclosures
· Tax penalties
· Tax procedure
· Bank Secrecy Act compliance
· Circular 230 violations
· ERISA litigation
· Regulatory investigations
Significant Representations
· Civil Tax and ERISA Litigation - Represented foreign corporations in litigation involving transfer pricing and other valuation issues; represented welfare benefit plan in ERISA litigation involving claim for benefits, tax consequences of participation in plan and related actions; represented estate of decedent in U.S. Tax Court in challenge of family limited partnership; represented limited partnerships with investments in motion pictures, commodity straddles, equipment leasing, oil and gas, real estate, nurseries, cattle raising and horse breeding in U.S. Tax Court; litigated and appealed a leveraged buy-out of a U.S. corporation with an international seminars business; litigated bad debts and other business expenses of a U.S. manufacturing business; settled Tax Court proceeding for construction company and its shareholder charged with tax fraud; refund litigation in Court of Federal Claims; interpleader action in Federal District Court to recover funds claimed by both IRS and the State.
· Administrative Tax Proceedings - Handled sensitive audits, offshore account reporting and audits, penalty waiver and abatement claims, unified partnership (TEFRA) proceedings, refund claims, facade easements, charitable contributions, transfer tax, tax shelters, REIT compliance, federal and state non-resident issues, unincorporated business tax, independent contractor/employee issues, transfer pricing, unreasonable compensation cases, penalty abatement, interest abatement, back-up withholding, accumulated earnings tax and sales and use tax cases.
· Tax Collection Problems - Negotiated installment payment agreements, offers in compromise, collection freezes, interest and penalty abatements and cancellation of jeopardy assessments; removed tax liens and advised on transferee liability issues.
· Tax Fraud - Completed voluntary disclosures involving undisclosed offshore accounts, non-filers and tax fraud; represented corporations and individuals in federal and state administrative and grand jury criminal tax and related investigations; negotiated plea agreements; defended taxpayers in summons enforcement proceedings; represented and counseled taxpayers in cash reporting compliance checks, audits and government stings in the automotive, boating and motorcycle industries, among others; quashed subpoenas and IRS summonses.
· Tax Professionals - Represented tax professionals before the IRS Office of Professional Responsibility in suspension and disqualification proceedings; advised tax professionals in connection with their duties as preparers and under the Internal Revenue Code and in advising their clients; counseled on compliance with Circular 230.
Professional & Community Involvement
· Member, Tax Sections, American and New York State Bar Associations
· Member, American Association for Justice; The National Association of Criminal Defense Lawyers; The Bar Association of the City of New York
· Advisory Board Member, New York University Institute on Federal Taxation, 1989-1996
· Executive Committee, New York State Bar Association Tax Section, January 2001 - January 2005
Awards & Recognition
· Fellow of the American College of Tax Counsel
· Listed, The Best Lawyers in America, 2006-2012
· Listed, Legal 500 US, 2011
· Listed, Chambers & Partners USA Guide (Nationwide, Tax Controversy), an annual listing of the leading business lawyers and law firms in the world, 2010 and 2011
· Selected, Super Lawyers magazine, 2006-2011
- Listed, Super Lawyers magazine---"Top 50 Women New York Super Lawyers," 2007-2011
- Listed, Super Lawyers magazine---"Top 100 New York Super Lawyers," 2009 and 2010
· Rated, AV® Preeminent™ 5.0 out of 5
Other Experience
· Trial Attorney, Regional Counsel, Internal Revenue Service
· Senior Trial Attorney, District Counsel, Internal Revenue Service
· Instructor, Criminal Tax Attorneys Training Program, Internal Revenue Service
Articles, Publications, & Lectures
Articles
· Author, "Another Second Chance," Private Wealth Magazine, May 2011
· Co-author, "California Offers New Voluntary Compliance Initiative for Abusive Tax Avoidance Transactions and Offshore Financial Arrangements," Orange County Business Journal, May 2011
· Co-author, "IRS's Second Offshore Initiative For Foreign Accounts and Assets: Reduced Penalties But Is It Less Than It Seems?" STEP Journal, April 2011
· Author, "Offshore Accounts: Too Late To Fess Up?" Forbes Magazine, January 29, 2010
· Co-Author, "Coming Clean On Offshore Accounts," Private Wealth Magazine, January 6, 2010
· Co-author, "IRS Issues Critical Guidance Regarding Reporting of Foreign Bank and Financial Accounts," Practical US/International Tax Strategies (Vol. 13, No. 10), May 31, 2009
· Author, "The Cost Of Secrecy," Private Wealth Magazine, July 9, 2009
· Contributing author, Tax Planning for Domestic and Foreign Partnerships, LLCs, Joint Ventures and Other Strategic Alliances, Practising Law Institute, 1995 - present
· Contributing author, Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations and Restructurings, Practising Law Institute, 1998 - present
· Co-author, "Corporate Tax Shelters - Chapter 3: The Treasury Aims at Opinion Writers,"Corporate Tax and Business Planning Review (Vol. 42, No. 7), Tax Management Inc., March 26, 2001
· Co-author, "Reviewing Tax Relief After September 11th," New York Law Journal (Vol. 226, No. 84), October 30, 2001
· Author, "Corporate Tax Shelters - Chapter 2: The Treasury Regulations," Corporate Tax and Business Planning Review (Vol. 41, No. 13), Tax Management Inc., June 19, 2000
· Author, "Legislation to Combat the Promotion of Confidential Corporate Tax Shelters," Corporate Tax and Business Planning Review (Vol. 38, No. 17), Tax Management Inc., August 18, 1997
Books
· Contributing author, Transfer Pricing Handbook, John Wiley & Sons, Inc., 1993
· Co-author, Civil Tax Penalties Reform, Warren, Gorham & Lamont, 1990
Speeches
· Frequent speaker at tax conferences including: Practising Law Institute, New York University Institute on Federal Taxation, Prentice Hall Law and Business, The Tax Executives Institute, American Conference Institute, Executive Enterprises, New Jersey Society of Certified Public Accountants, Tax Section, American Bar Association, Foundation for Accounting Education, St. John's University School of Continuing Education, the Bar Association of the City of New York
· Panelist, Chief Counsel's CLE, Internal Revenue Service, August 2008
· Panelist, CPE Training Program for Appeals Officers, Internal Revenue Service, August 2001
· Speaker, The Gerald L. Wallace - Charles S. Lyon National Graduate Tax Workshop (February, 2004)