Diana Erbsen concentrates her practice on federal, state and local tax controversies and tax litigation, including criminal tax matters. She has represented clients in tax disputes with the Internal Revenue Service throughout the United States, in matters pending before multiple federal courts (including the US Tax Court and the Court of Federal Claims), in matters before the New York State Department of Taxation and Finance and in investigations being conducted by the Criminal Investigation Division of the IRS and the Department of Justice.

Ms. Erbsen has represented both public and privately held corporations, as well as partnerships, estates and individuals. Further, Ms. Erbsen regularly represents accounting firms and accountants in matters involving their obligations under federal and state tax laws. Her recent experience includes representing multiple clients who are subject to IRS "tax shelter" examinations, including those upon whom the IRS is seeking to impose tax shelter registration requirements and "promoter" penalties.

Among other recent representations, Ms. Erbsen has successfully represented taxpayers whose non-resident status and allocation/apportionment of income has been disputed by the IRS, New York State and/or New York City, taxpayers challenging the IRS interpretation of foreign tax treaties, entities whose classification of workers has been the subject of a tax controversy, corporations with regard to character and deductibility of distributions and expenses, individuals seeking to reverse income tax assessments and corporations seeking to reverse sales and use tax assessments.

Ms. Erbsen also recently led a team that won a trial level victory (which was not appealed) for a privately owned public water utility with regard to the issue of whether electricity used to power the pumps creating pressure was used in the production process (and therefore exempt from sales and use tax) or in the distribution of the water (and therefore subject to sales and use tax).

In 2006, she was honored as Empire State Counsel for her outstanding contribution in rendering 50 or more hours of pro bono legal service.

ZULASSUNGEN

• Connecticut
• District of Columbia
• New York
• United States Supreme Court
• United States Tax Court
• United States Court of Federal Claims
• United States District Court for the Southern District of New York
• United States District Court for the Eastern District of New York
• United States Court of Appeals for the Federal Circuit
• United States Court of Appeals for the Second Circuit

Publikationen

• Co-author, "New York Taxpayers: Under New Law, Voluntarily Disclosing Past Tax Avoidance Averts Penalties, Prosecution," Practical U.S./Domestic Tax Strategies (World Trade Executive, Inc.), Volume 6, Number 6, August 2008
• "The Joint Committee Refund Review Function: Is It 'Worth A Damn?'" 72 Tax Notes 227 (1996)
• Co-author,"New Standards for IRS Installment Agreement Reviews," 24 Taxation for Lawyers 268 (1996)
• "New York City Assessment Barred Despite Filing of Returns Under Wrong Tax," State Tax Notes (1993)
• "New York: High Threshold Set for Reopening Administrative Record," State Tax Notes (1993)

Seminars

• Panelist, “IRS Audits and Appeals" and “Litigating a Federal Tax Controversy,” Los Angeles Chapter, Tax Executives Institute (April 18, 2008)
• Moderator, Pfizer Inc. Seminar on Revenue Generating Activities for Non-Profits, October 10, 2006
• 2005 U.S. Tax Court Judicial Conference Participant, by invitation of Chief Judge Gerber
• 2003 U.S. Tax Court Judicial Conference Participant, by invitation of Chief Judge Wells
• 1999 U.S. Tax Court Judicial Conference Participant, by invitation of Chief Judge Cohen

Erfahrungen

• Attorney-Advisor to the Honorable Robert Armen, Jr., of the U.S. Tax Court