Naftali Z. Dembitzer

Naftali Z. Dembitzer


Mr. Dembitzer was particularly helpful in handling our matter. He has a very client-centric approach and, although he is a partner of the firm, he gave us comfort in knowing that he was very much in control of the development of our case, giving it his personal attention as it developed.

Client, The Legal 500 2023

Naftali Dembitzer is a tax lawyer in New York. His practice relates to general federal and state tax planning, with an emphasis on federal and state tax controversy, state and local income tax, and real estate transfer tax.

Mr. Dembitzer advises clients on sales and use tax matters and state income tax issues, including nexus, apportionment, sourcing and related rules. He also advises clients on other state and local tax matters, such as the mortgage recording tax, captive insurance and specialty taxes. Mr. Dembitzer has expertise in the substantive and procedural rules for real estate transfer tax in New York and in reporting complex transactions to the NYS and NYC tax authorities and in defending those position on audit. He also counsels clients on federal, state and local corporate income tax, employment tax, information reporting and penalty abatement matters. Mr. Dembitzer also advises clients on the employee retention credit that was created by the CARES Act, both substantively and procedurally.

In tax controversy matters, Mr. Dembitzer represents clients before the US Tax Court, the NYS and NYC Tax Appeals Tribunals and before the IRS Office of Appeals. Mr. Dembitzer's prior experience as a Law Clerk to the Honorable I. Leo Glasser of the US District Court of the Eastern District of New York provides him with a unique insight in the tax controversy process. He also represents corporations, partnerships and individuals under audit on federal, state and local tax issues, including for NYS and NYC transfer taxes.

Mr. Dembitzer is the co-author of "The Private REIT: Selected Tax Issues," a practitioner outline that is published annually by Practising Law Institute. Mr. Dembitzer is also the author of "Beyond the IRS Restructuring and Reform Act of 1998: Perceived Abuses of the Treasury Department's Rulemaking Authority," 52 Tax Lawyer 501 (1999).

Bar admissionsDistrict of ColumbiaNew JerseyNew York
  • LL.M., New York University School of Law
  • J.D., Brooklyn Law School
    summa cum laude
  • B.S., Touro College, Economics
    summa cum laude


  • The Legal 500 United States
    • Recommended, US Taxes: Contentious (2023)
      "The practice team, led by Naftali Dembitzer, was highly attentive in every element of our dealings with the tax authorities, and made us feel very confident that our matter with the authorities would be resolved in an efficient and timely manner." – Client, The Legal 500 2023
      "I worked with Naftali Dembitzer on a transfer tax audit defense matter. He understood our team's sensitivity to keeping costs down and we worked together with that in mind. I learned a lot from Naftali about best practices and negotiating tactics and he helped our team achieve a great result." – Client, The Legal 500 2023
    • Recommended, US Taxes: Non-Contentious (2023)
      "Gerald Rokoff, John Wei, and Naftali Dembitzer are experienced, technically strong, and provide clear advice." – Client, The Legal 500 2023