Leibowicz & Ahroni, PLLC offers its clients the benefit of more than four decades of experience in tax law and business law. Our attorneys have advanced law degrees in taxation, teach tax law, and regularly handle complex tax matters. We represent U.S. and foreign businesses and individuals, and have written statutory tax law and set precedent through landmark cases in the public interest.
Our firm brings the benefits of decades of expertise, superb quality and vigorous representation, to an individual and direct relationship with our clients. All of our clients are entitled to, and receive, personal attention from our attorneys and staff, with an understanding of the unique and special relationship a client must have with their attorney.
Our offices are located in Great Neck, New York.
Copyright ©2009-2016 Leibowicz & Ahroni, PLLC
The IRS utilizes its authority to conduct audits in order to verify that taxpayers have properly reported their tax due. Along with the power placed in the IRS to enforce the tax laws through audit and assessment, the system is balanced by the rights of the taxpayer to dispute the IRS’s findings within the administrative and court systems. Potential disputes with the IRS can either be Civil, in which only money is at issue, or Criminal, in which there is a possibility of criminal prosecution and imprisonment.
The IRS has issued a form with which, if applicable, requires Executors to report the value for estate tax purposes of any property distributed by an estate. Under a recent amendment of Internal Revenue Code §1014, estate beneficiaries must use a basis (property cost) consistent with that reported for estate tax purposes, and Executors are required to report those values to both the IRS and beneficiaries.
Generally, the Internal Revenue Code permits only one inspection of a taxpayer’s records for a tax year, unless the IRS can come up with a written justification for the re-inspection. However, the 7th Circuit Court of Appeals recently ruled in In U.S. v. Titan Int’l, Inc., that this limitation applies only to a single tax year, and inspection of records previously audited for a different tax year is permitted.
“In a time of turbulence and change, it is more true than ever that knowledge is power.”
— John F. Kennedy
- Federal Tax Audits And Investigations – Civil And Criminal
- Relief From Offshore Tax Reporting Failures
- New York State Tax Audits and Investigations – Civil and Criminal
- Foreign Account and Asset Reporting
- Protesting New York Audit Determinations
- Independent Contractor versus Employee – New York Law
- Federal Independent Contractor versus Employee
- Federal Tax Implications of Windsor
- Reporting Foreign Investments and Activities
- Cross-Border Taxation
- Maintaining Adequate Books and Records for Sales and Use Tax in the Electronic Age
- Independent Contractor or Employee?
- Tax Audits, Investigations and Appeals (Civil and Criminal) in New York
- Tax Controversies in New York
- What Do I Do Now – Extraordinary Problems of Ordinary Practice
November 8th, 2018 – Brookville, NY
- The Effects of the Tax Cuts & Jobs Act on State & Local Taxes
January 4, 2018 – New Yorker Hotel 34th St. & 8th Ave. NYC
- Audits, Investigations and Appeals
December 19, 2017 – Brookville, NY
- State And Local Tax Update 2017 – NYS and NYC
December 14, 2017 – Uniondale, NY
- Sales and Use Tax in New York/Representing the Tax Debtor
July 21, 2017 – Brookville, NY
- Tax Audits, Investigations and Appeals
December 13, 2016 – Brookville, NY
- State and Local Tax Update for 2016 – New York State, & New York City
December 6, 2016 – Long Island Marriott Hotel – Uniondale, NY
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