Diana L. Erbsen
PartnerDiana Erbsen has more than two decades of experience in tax controversy, representing clients in all aspects of sophisticated, challenging, and often high stakes tax disputes. In 2014, Diana was appointed to the position of Deputy Assistant Attorney General for Appellate and Review for the Tax Division of the US Department of Justice (DOJ) by President Obama. Following the end of the administration on January 20, 2017, Diana returned to DLA Piper as a partner.
In her capacity as a Presidential appointee to the DOJ's Tax Division, Diana oversaw its largest section, the Appellate Section (which is responsible for all appellate litigation, including to the Supreme Court), the Office of Review (which is responsible for civil settlements), and the Financial Litigation Unit (a unit tasked with collecting judgments secured by the Trial Sections of the Tax Division). Additionally, she was actively involved in the management and operations of the Civil and Criminal sections of the Tax Division and served in an ex officio capacity on the Bankruptcy Rules Advisory Committee. In January 2017, Diana was recognized by the Internal Revenue Service (IRS) Chief Counsel William Wilkins with the Chief Counsel Award for her leadership and oversight of the Appellate Section.
Since returning to DLA, Diana has resumed representing public and privately held corporations, as well as partnerships, estates and individuals, in all aspects of tax disputes. She concentrates her practice on federal, state and local tax controversies, including criminal tax matters. Informed by her experience at the DOJ and her historical perspective, she regularly counsels clients on issues relating to judicial deference to IRS guidance, including regulations, as well as on the appeal process and the intersection of criminal and civil tax enforcement.
In 2020, Diana served as Chair of the IRS Advisory Council (IRSAC), which advises the IRS Commissioner on tax administration issues. Diana's IRSAC service, along with her roles in the leadership of the American Bar Association Tax Section and the American College of Tax Counsel (for which she currently serves as the 2nd Circuit Regent), facilitates her ability to provide up to the minute guidance to clients and to help improve tax administration for the benefit of taxpayers and the IRS.
EXPERIENCE
Among the specific, highly skilled areas in which Diana has had substantial experience are the following:
- Representing clients in connection with subpoenas issued by the Senate Permanent Subcommittee on Investigations
- Representing clients in connection with art related matters (including estate and gift tax, auction house guarantees, sales tax and alleged fraudulent transfers)
- Representing accounting firms and accountants in matters involving their ethical obligations (including pursuant to Circular 230) and their obligations under federal and state tax laws (including relating to material advisor rules, preparer penalties and disclosure of taxpayer information)
- Assisting individual and institutional clients in becoming compliant with US tax laws (including with regard to undisclosed foreign financial accounts and assets)
Awards
Chambers USA
- Band 3, Nationwide Tax: Controversy, (2021 – 2026)
"Diana is an excellent tax practitioner." - Band 1, Nationwide Tax: Private Client, High Net Worth, (2024)
"Diana Erbsen is simply the best. Her knowledge of the tax code is second-to-none and her ability to advocate for her clients is unrivalled"
"Diana is a fantastic advisor." - Band 4, Nationwide Tax: Controversy, (2020)
The Legal 500 United States
- Leading Partner, US Taxes: Contentious, (2024 – 2026)
"Diana Erbsen is a superb writer." - Recommended, US Taxes: Contentious, (2018 – 2023)
Clients say, "I have been working with Ellis Reemer and Diana Erbsen. Ellis' lifetime experience in contentious tax matters is invaluable in terms of developing strategy. Diana Erbsen's service with the Internal Revenue Service has provided an invaluable insight into certain policy considerations and procedural action." (2023)
Additional Recognitions
- Appointed to the ABA Tax Section's Appointments to the Tax Court Committee for a five-year term, (2024 – 2029)
- American College of Tax Council Board of Regents, (2nd Circuit Regent)
- Member of the Law360 Tax Authority Federal 2024 Editorial Board
- Awarded Certification of Successful Completion of Mediation Skills Training by Quinnipiac University Law School's Center on Dispute Resolution, April 2024
- J. Edgar Murdock Inn of Court, Member, (2015 – current)
- Received IRS Chief Counsel Award for leadership and oversight in the Appellate Section of the Tax Division for the US Department of Justice, January 2017
- LL.M., New York University
- J.D., Northeastern University
- B.A., Amherst College
cum laude
Charles Hamilton Houston Fellowship for Scholarship & Citizenship and John Woodruff Simpson Fellowship for the Study of Law
Representative Publications
- Co-author, "What Loper Bright means for taxpayers: Treasury Regulations, pending disputes, transfer pricing, planning, and more," DLA Piper, July 11, 2024
- Co-author, "Supreme Court Hints at Limited Ruling in Defining Taxable Income," Bloomberg Law, December 6, 2023
- Co-author, "Tax Court sides with IRS in long-running dispute over blocked income regulation," DLA Piper, February 9, 2023
- "Internal Revenue Service Advisory Council 2020 Annual Report," November 2020
- Author, "The Joint Tax Committee Refund Review Function: Is It 'Worth a Damn?'" Tax Analysts, July 8, 1997
Representative Presentations and Seminars
- Co-moderator, "Update from the US Tax Court and the IRS Office of Chief Counsel," featuring United States Tax Court Chief Judge Patrick Urda and Internal Revenue Service Acting Chief Counsel Ken Kies,18th Annual Tax Controversy Forum, NYU School of Professional Studies, New York, June 2026
- Moderator, "A Look Inside Treasury: A Conversation with Shelley Leonard, Deputy Tax Legislative Counsel," Annual Tax Controversy Forum, NYU School of Professional Studies, New York, June 2026
- Panelist, "Responding to Challenging Client Requests: Where are the Ethical Lines," ABA Annual National Institute on Criminal Tax Fraud & Tax Controversy, Las Vegas, December 2025
- Co-moderator, "Update from the US Tax Court and the IRS Office of Chief Counsel," featuring United States Tax Court Judge Elizabeth Copeland and Internal Revenue Service Deputy Chief Counsel (Operations) Audrey Morris, 17th Annual Tax Controversy Forum, NYU School of Professional Studies, New York, June 2025
- Interviewer, "A Conversation with Francesca Ugolini, Chief, Tax Division, US Department of Justice," DC Bar Tax Conference Plenary Session, January 16, 2025
- Panelist, "Federal Appellate Practice in Tax Cases," ABA Annual National Institute on Criminal Tax Fraud & Tax Controversy, Las Vegas, December 2024
- Co-moderator, "Updates from the IRS Office of Chief Counsel and US Tax Court," 16th Annual Tax Controversy Forum, NYU School of Professional Studies, featuring United States Tax Court Judge Elizabeth Copeland and Internal Revenue Service Chief Counsel Margie Rollinson, July 2024
- Panelist, "Making the Rules: How the Evolution of Legal Standards in Agency Rule-making Will Continue to Impact Treasury and the IRS," ABA Annual National Institute on Criminal Tax Fraud & Tax Controversy, Las Vegas, December 2023
- Co-moderator, "Updates from the IRS Office and US Tax Court," featuring United States Tax Court Chief Judge Kathleen Kerrigan and Internal Revenue Service Deputy Chief Counsel (Operations) Drita Tonuzi, 15th Annual Tax Controversy Forum, New York University School of Professional Studies, New York, June 2023
- Panelist, "Analyzing transfer pricing cases and controversy strategies," International Tax Review (ITR) Annual Women in Tax Forum, New York, March 2023
Media Mentions
- Quoted in, "What Tax Pros Read During Their Summer Vacation," Law360, September 5, 2025
- Quoted in, "Antideference Precedent a Mixed Bag for Subregulatory Guidance," Tax Notes, July 25, 2024
- Quoted in, "Supreme Court's Overturning of Chevron Could Cause Tax Shake-Up," Tax Notes, July 1, 2024
- Quoted in, "4 Takeaways From Tax Court Nix Of Easement Perpetuity Rule," Law360 Tax Authority, April 15, 2024
- Quoted in, "Eleventh Circuit Affirms Boyle Rule Applies to E-Filed Returns," Tax Notes, October 24, 2023
- Quoted in, "Tax Court Amicus Rule Could Lend Heft To Pro Se Cases," Law360, September 7, 2023
- Quoted in, "Federal Tax Cases To Watch In 2nd Half Of 2023," Law360, July 6, 2023
- Quoted in, "Top Federal Tax Cases In 1st Half Of 2023," Law360, July 3, 2023
- Quoted in, "Supreme Court Hands Victory To Tax Advisors—And Loss To IRS—In CIC Services Case," Forbes, May 17, 2021
- Quoted in, "Rettig says pandemic gave IRS 'momentum' to overhaul taxpayer services," Federal News Network, November 25, 2020
- Featured in, "IRS Advisory Council issues 2020 Annual Report," IRS, November 18, 2020
- Quoted in, "IRS Makes Changes to Hot-Button Tax Capital Reporting Requirement," Tax Notes, October 23, 2020
- Quoted in, "After Cranking Out $267 Billion in Stimulus Payments, IRS Faces Fresh Challenges," The Wall Street Journal, June 6, 2020: "It's going to be a judgment call," said Diana Erbsen, a lawyer at DLA Piper in New York who is chairwoman of the agency's advisory council. "It's not going to be an on-off switch."
- Quoted in, "Making the World Safe for Treasury Interpretations," Tax Notes, July 1, 2019
- Quoted in, "Hints at Fate of Auer Deference Might Be Gleaned From Fax Case," Tax Notes, June 24, 2019
- Quoted in, "E-Filing Penalties Case Takes Unconventional Turn," Tax Analysts, March 15, 2019
- Quoted in, "Circuit Court Punts on Application of Boyle to E-Filing," January 31, 2019
- Quoted in, "12 Books Tax Attorneys Should Read Before Summer Ends," Law360, August 17, 2018
- Featured in, Northeastern University School of Law Magazine, August 2018
- Quoted in, "Former Officials Back IRS for Not Accepting Court Decisions," Tax Analysts, May 15, 2018
- Quoted in, "Case on Reasonable Cause for E-Filing Rejection Comes to a Head," Tax Analysts, February 2018
- Featured in, "DLA Piper partner Diana Erbsen named to IRS Advisory Council," DLA Piper, January 16, 2018
- Featured in, "IRS Appoints Seven New Members to Advisory Council," Daily Tax RealTime, Bloomberg, January 11, 2018
- Quoted in, "IRS Appeals Moving Back to In-Person Conferences," Tax Notes, September 18, 2017
- Quoted in, "Overcharging? The Implications of Marinello," Tax Notes, August 28, 2017
- Quoted in, "Latest Judicial Nominee Batch Includes 2 Tax Court Judges," Tax Notes, August 7, 2017
- Featured in, "The Laterals Audit: Tax Attorney Moves In April," Law360, April 28, 2017
- Featured in, "U.S. Claims Victory in Santander's $234 Million STARS Case," Bloomberg BNA, December 19, 2016
- Featured in, "Journal of Tax Practice and Procedure, Message from the chair of the NYU Tax Controversy Forum," Wolters Kluwer, October 7, 2016
- Featured in, "U.S. Argues Santander STARS Transaction Lacked Substance," Bloomberg Law, June 9, 2016
- Quoted in, "Business Mgmt: Ignore new IRS notices at your peril," Bloomberg Law, February 22, 2016
- Featured in, "CPAJ: Curbing tax evasion through offshore bank deposits in Swiss banks: a high priority for the Obama administration," Bloomberg Law, October 1, 2015
- Quoted in, "BB&T Tax Shelter Was 'Simply a Money Machine,' Court Rules," Bloomberg Law, May 14, 2015
- Featured in, "Appeals Court Dismisses Clergy Housing Lawsuit," Bloomberg Law, November 13, 2014
Prior Experience
- Deputy Assistant Attorney General for Appellate and Review, Tax Division of the US Department of Justice
- Attorney-Adviser, Hon. Robert Armen, Jr. US Tax Court
