Daniel B. Rosenbaum

Daniel B. Rosenbaum: Attorney with Caplin & Drysdale, Chartered AV stamp icon
  • Senior Counsel at Caplin & Drysdale, Chartered (67 Attorneys)
  • One Thomas Circle NW, Suite 1100, Washington, DC 20005
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Daniel B. Rosenbaum is a Senior Counsel in Caplin & Drysdale's Washington, D.C., office. Prior to joining Caplin & Drysdale in 1972, he was with the Tax Division of the U.S. Department of Justice, where he represented the Government in tax cases before the U.S. Courts of Appeals.

Government Experience

Attorney, Tax Division, U.S. Department of Justice, 1968-1972


•Mr. Rosenbaum's practice focuses on general business tax, employment tax, and tax controversy matters including tax audits, IRS Appeals Office proceedings, technical advice and ruling requests to the IRS National Office, and regulations projects with the Treasury Department
•He has broad-based experience in dealing with the IRS at the local and national levels on subjects that cut across a broad spectrum of the tax laws, including:
•Corporate and partnership issues
•Issues involving taxation of specialized industries such as insurance and oil and gas, tax-exempt bonds, individual income taxes, estate taxes, employment taxes, and tax penalties
•In the tax controversy arena, he represents individual taxpayers, estates, large and small businesses, law firms, trade associations in connection with industry-wide issues, exempt organizations, and municipalities
•In the tax planning area, he has extensive experience in business transactions including advising clients on establishing and modifying corporate group structures to maximize tax savings and structuring tax efficient acquisitions, mergers and divestitures
•He helps clients plan and obtain IRS approval or the opinion of tax counsel on complex corporate transactions, such as spin-offs, taxable and tax-free combinations, demutualizations, and similar matters
•He also provides tax advice on general business transactions

Recent Publications

• Paradise Papers: U.S. Citizens and Residents Required to Report on Offshore Assets, with Mark D. Allison, J. Clark Armitage, Peter A. Barnes, and Arielle M. Borsos, Caplin & Drysdale Client Alert, November 6, 2017
• Federal and State Governments Target Employment Tax Compliance, Taxation of Exempts, September 1, 2010
• Get Ready for the Employment Tax Compliance Surge: IRS to Challenge Status of Independent Contractors, Caplin & Drysdale Client Alert, February 18, 2010
• Section 6700 - IRS's Newly Found Weapon Against Professionals, with Christopher S. Rizek, Caplin & Drysdale, April 1, 2004
• Corporate Taxation: New Consolidated Return Duplicated Loss Rules, Caplin & Drysdale, April 1, 2003
• Evaluating and Managing Tax Shelter Risks, with Christopher S. Rizek, Caplin & Drysdale, April 12, 2002

Recent Speaking Engagements

•Speaker, When, Where, and How, District of Columbia Bar, The Employment Tax National Research Program, May 27, 2010
•Presenter, The IRS's Recently Launched Employment Tax Compliance Project and Enabling Legislative Proposals - What you need to know to prepare for the onslaught, Caplin & Drysdale, Chartered and Grant Thornton LLP, Webcast, March 25, 2010
•Panelist, Federal Employment Tax Oversight - Preparing for Heightened IRS Oversight, Strafford, Audio Conference, August 13, 2009

Awards & Rankings

Martindale-Hubbell AV Preeminent

Recent News

•Daniel B. Rosenbaum Comments on Audit of Employers Regarding Employment Tax, Tax Analysts, May 28, 2010

Areas of Practice (3)

  • Business
  • Tax Controversies
  • Investment & Transactional Tax

Education & Credentials

Contact Information:
(202) 862-5032  Phone
University Attended:
City University of New York, City College, B.B.A., 1965
Law School Attended:
Stanford Law School, J.D., 1968
Year of First Admission:
U.S. Tax Court; District of Columbia Court of Appeals; 1969, New York; 1973, District of Columbia; U.S. Supreme Court

Other Professional Affiliations

Member, American Bar Association

Professional Activities

Mr. Rosenbaum served as an Adjunct Professor at the Georgetown University Law School, where he taught several courses in corporate tax. He has written and lectured on such subjects as mergers and acquisitions, liquidations, business valuations, time value of money principles in the tax laws, and employee/independent contractor disputes with the IRS. Mr. Rosenbaum has also served on joint industry/IRS task forces to develop audit guidelines for industry-wide issues.


Peer Reviews

  • 5.0/5.0
  • A Martindale-Hubbell Peer Rating reflects a combination of achieving a Very High General Ethical Standards rating and a Legal Ability numerical rating.

*Peer Reviews provided before April 15, 2008 are not displayed.

Documents (3)

Documents by this lawyer on Martindale.com

Washington, District of Columbia

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