Rachael E. RubensteinRachael Rubenstein Clark Hill
Rachael E. Rubenstein
Rachael E. Rubenstein assists clients with resolving federal tax controversies, tax planning, and employee benefits matters.
Prior to joining Clark Hill Strasburger, Rachael served as a senior tax fellow and supervising attorney at St. Mary's University School of Law, Center for Legal and Social Justice. During her tenure, Rachael established the St. Mary's University Low Income Taxpayer Clinic, represented clients engaged in federal tax controversies, supervised clinic law students assigned to tax cases at the administrative level and in various federal courts, taught experiential learning courses, and managed the St. Mary's University Volunteer Income Tax Assistance Program.
FEDERAL TAX CONTROVERSY
Rachael has extensive experience representing taxpayers with controversy matters, for example:
- 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. Achieved acceptance of over fifty Offers In Compromise.
- Trust Fund Recovery Penalty Disputes. Defend clients facing personal liability for failure of business to pay payroll taxes. Obtained pre-trial court victory for client in a trust fund case, which was identified as one of the most significant cases of 2014 in the National Taxpayer Advocate's Annual Report to Congress.
- Penalty Abatements. Advocate for clients to reduce or eliminate penalties imposed.
- Appeals. Negotiation for fair resolution of controversies before IRS Appeals without the need for litigation.
- Tax Litigation. Represent clients in suits against IRS prior to payment of taxes and in suits against United States government for refunds of taxes paid. Lead counsel in over twenty cases before the United States Tax Court.
- Offshore. Assist clients with myriad of IRS reporting obligations related to worldwide assets/income and participation in IRS Offshore Voluntary Disclosure Initiatives.
- 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. Recently obtained $900,000 refund from a successful wrongful levy claim against IRS involving an alleged nominee.
- Develop and implement strategies for businesses to maximize tax savings.
- Educate business owners on tax compliance and best practices to avoid controversies.
- Represent tax professionals in disputes and disciplinary proceedings.
TAX ISSUES IN DIVORCE, LITIGATION, AND SETTLEMENT
- Advise and assist individuals and professionals concerning tax issues in divorce, litigation, and settlement.
- Counsel clients on ERISA and fiduciary duty issues.
- Represent clients in IRS and Department of Labor (DOL) benefit plan audits and penalty enforcement actions.
- Assist clients with correction of plan errors through IRS and DOL voluntary compliance programs.
- Counsel clients regarding Affordable Care Act (ACA) planning and compliance.
- Represent clients in litigation matters concerning benefit plans.
- Section 199A: Understanding and Maximizing the 20% Pass-through Deduction, San Antonio CPA Society (June 2019)
- IRS Appeals and Alternative Dispute Resolution: Navigating the IRS Appeals Process, Lorman Webinar (May 2019)
- 2018 Hot Topics in Federal Controversy, Clark Hill Strasburger Annual Symposium (November 2018)
- Taxation of Corporations & Partnerships CLE, South Carolina Society of Accountants (October 2018)
- Understanding Small Business Taxes, Launch SA (July 2018)
- What to do When the IRS Comes Calling: Dealing with IRS Controversies, In-House Counsel Webinar Series Event (July 2018)
- Assisting Low Income Taxpayers with Legal Issues that Emerge During the Filing Season, State Bar of Texas Poverty Law Section CLE (February 2018)
- Tax Cuts and Jobs Act of 2017. Be Prepared!, San Antonio CPA Society (January 2018)
- Hot Topics in Tax Controversy, Strasburger's Tax Symposium (November 2017)
- Handling Non-Filer Situations, San Antonio CPA Society (September 2017)
- Tax Topics and Choice of Entity Decisions for Solo/Small Law Firms, Austin Bar, Solo/Small Firm Section CLE (March 2017)
- Understanding Small Business Taxes, San Antonio LiftFund (January 2017)
- What to do When a Non-Filer Shows up at Your Office, Plano/Richardson CPA Study Group Seminar (November 2016)
- Tax Issues in Divorce, Austin Chapter CPA Tax Conference (November 2016)
- Community Property & Federal Tax Issues, San Antonio Society of Enrolled Agents (October 2016)
- Understanding Small Business Taxes, San Antonio LiftFund (September 2016)
- Tax Advice for Sole Proprietors and Single Member LLCs, San Antonio LiftFund (April 2016)
- Individual Tax Update, PATH Act, and Changes to TEFRA Partnership Audit Rules, ADKF (January 2016)
- Tax Advice for Sole Proprietors, San Antonio LiftFund (January 2016)
- Understanding Your Tax Returns, Caf_ Commerce San Antonio (January 2016)
- Ask a Tax Lawyer, State Bar of Texas Poverty Law Conference (May 2015)
- Tax Topics for Self-Employed, San Antonio YMCA's Self-Employment for Economic Development Program (April 2015)
- Self-Employed Tax Topics, Lift Fund Artist Lab Session (April 2015)
- The Kiddie Tax and Scholarship Income: An Analysis of the Unforeseen Tax Consequences Resulting from the Evolution and Execution of IRC 1(g) and a Roadmap for Reform, American Taxation Association Conference (February 2015)
- Tax Topics for the Self-Employed: Recordkeeping, Returns, and What to Do If You Get a Letter From IRS, People's Law School (February 2015)
- Understanding Federal Tax Returns for Sole Proprietors, Accíon (February 2015)
- Tax Season Updates, Refundable Credits, and Choosing a Qualified Tax Preparer!, San Antonio Housing Authority (February 2015)
- Representing Taxpayers Facing Trust Fund Recovery Penalty Assessments, Annual LITC Grantee Conference (December 2014)
- Tax Topics for Immigrants, DACA Day Presentation (August 2014)
- Federal Practice for Young Lawyers, San Antonio Federal Bar Association (June 2014)
- Tax Advice for Sole Proprietors, Accíon (February 2014)
- Federal Tax Issues for Solo Lawyers, St. Mary's Business of Practicing Law Series (February 2014)
- Tax Topics for the Self-Employed: Recordkeeping, Returns, and What to Do If You Get a Letter From IRS, People's Law School (February 2014)
- The Schedule C VITA Pilot Demonstration: Leveraging Tax Time to Empower Business Start Ups, National Community Tax Coalition (June 2011)
- Co-author. Disclose Foreign Assets Now: IRS To Discontinue OVDP, Strasburger's Tax Strategies (March 2018)
- Co-author. The Kiddie Tax and Scholarship Income: An Analysis of the Unforeseen Tax Consequences Resulting from the Evolution and Execution of IRC 1(g) and a Roadmap for Reform, Vol. 13, No. 2, ATA Journal of Legal Tax Research 49 (2015)
- Co-author. Resolving Identity Theft in Tax Administration, Effectively Representing Your Client Before the IRS, ABA Section of Taxation, 6th ed. (2015)
- Nuts and Bolts of Representing Taxpayers Facing Trust Fund Recovery Penalty Assessments, Texas Tax Lawyer (2015)
- IRS Announces Procedures for Identity Theft Victims to Request Copies of Fraudulently Filed Tax Returns, Procedurally Taxing (November 2015)
- Summer Updates: Identity Theft and Tax Administration, Procedurally Taxing (September 2015)
- Refund Suits, Divisible Taxes and Flora: When is a Representative Payment "Representative" Enough?, Texas Tax Lawyer (2014)
NOTABLE PUBLISHED OPINION
- Kaplan v. United States, 115 Fed. Cl. 491 (2014)