Rachael E. Rubenstein

She has extensive experience in the following areas:

Federal Tax Controversy

• Tax Litigation. Represent clients in litigation against the IRS in the United States Tax Court and in other federal courts.
• Penalties. Advocate for clients to reduce or eliminate penalties imposed.
• Appeals. Negotiate for fair resolution of controversies before IRS Appeals without the need for litigation.
• Examinations. Advocate for clients in audits involving wide-range of issues, including: business expense deductions, unreported income, credits, employee classification, valuations, imposition of penalties, and fraud.
• Collections. Defend clients with tax debts facing levies, liens, garnishments and other IRS enforcement activities. Negotiate collection alternatives with IRS such as Installment Agreements, Offers In Compromise, and Noncollectible Status.
• Trust Fund Recovery Penalty Disputes. Defend clients facing personal liability for failure of business to pay payroll taxes.
• Criminal Tax. Defend clients in criminal tax investigations, prosecutions, and restitution enforcement proceedings.
• Third Party Liability. Represent clients facing IRS alter ego, nominee, and transferee collection enforcement activities.

Trusts & Estates

• Counsel fiduciaries regarding income tax obligations and IRS compliance matters.
• Represent trusts and estates in disputes involving income, estate, and gift tax issues.

International

• Advise U.S. citizen and resident clients on myriad of reporting obligations concerning foreign income, foreign financial accounts, and other offshore assets, including application of Bank Secrecy Act (BSA) and Foreign Account Tax Compliance Act (FATCA).
• Assist nonresident clients with U.S. tax obligations and related compliance issues concerning investments, business activities, inheritance, and immigration.
• Help bring into compliance clients worldwide who have FBAR failures, whether accidental or intentional.
• Represent clients in administrative investigations and litigation involving significant penalties related to foreign financial accounts, foreign companies, and other offshore assets.

Cannabis & Crypto

• Help clients involved with cannabis and virtual currency activities with planning, compliance, and controversy representation related to federal taxes and information reporting obligations.

Tax Planning

• Develop and implement strategies for businesses to maximize tax savings.
• Advise business clients on application of new federal tax laws, including the Families First Coronavirus Response Act (FFCRA) and the Coronavirus Aid, Relief, and Economic Security (CARES) Act.
• Educate individuals and businesses on tax compliance, IRS procedural matters, and best practices to avoid controversies.

Tax Issues in Divorce, Litigation and Settlement

• Advise and assist clients and other professionals regarding tax issues in divorce, litigation, and settlement.

Tax Professionals

• Represent tax professionals in IRS controversies and state disciplinary proceedings.

Employee Benefits

• Counsel clients regarding Affordable Care Act (ACA) planning, compliance, and penalties.
• Represent clients in benefit plan audits and voluntary compliance programs for plan errors.