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Naftali Z. Dembitzer

Naftali Z. Dembitzer


Naftali Dembitzer is a tax lawyer in New York. His practice relates to general federal and state tax planning, with an emphasis on 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 the applicable nexus rules. He also advises clients on other state and local taxes, such as the mortgage recording tax and utility taxes. Mr. Dembitzer has expertise in real estate transfer tax in New York and in reporting complex transactions on the NYS and NYC transfer tax returns. He also counsels clients on federal, state and local corporate income tax, employment tax, information reporting and penalty abatement matters.

He 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.

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).

Areas of FocusTax
Bar admissionsDistrict of ColumbiaNew JerseyNew York
  • LL.M., New York University School of Law 1999
  • J.D., Brooklyn Law School 1992
    summa cum laude
  • B.S., Touro College, Economics 1989
    summa cum laude