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Diana
Erbsen
Partner
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Diana Erbsen concentrates her practice on federal, state and local tax controversies and tax litigation, including criminal tax matters. She has represented clients in tax disputes with the Internal Revenue Service throughout the United States, in matters pending before multiple federal courts (including the US Tax Court and the Court of Federal Claims), in matters before the New York State Department of Taxation and Finance and in investigations being conducted by the Criminal Investigation Division of the IRS and the Department of Justice.
Ms. Erbsen has represented both public and privately held corporations, as well as partnerships, estates and individuals. Further, Ms. Erbsen regularly represents accounting firms and accountants in matters involving their obligations under federal and state tax laws. Her recent experience includes representing multiple clients who are subject to IRS "tax shelter" examinations, including those upon whom the IRS is seeking to impose tax shelter registration requirements and "promoter" penalties.
Among other recent representations, Ms. Erbsen has successfully represented taxpayers whose non-resident status and allocation/apportionment of income has been disputed by the IRS, New York State and/or New York City, taxpayers challenging the IRS interpretation of foreign tax treaties, entities whose classification of workers has been the subject of a tax controversy, corporations with regard to character and deductibility of distributions and expenses, individuals seeking to reverse income tax assessments and corporations seeking to reverse sales and use tax assessments.
Ms. Erbsen also recently led a team that won a trial level victory (which was not appealed) for a privately owned public water utility with regard to the issue of whether electricity used to power the pumps creating pressure was used in the production process (and therefore exempt from sales and use tax) or in the distribution of the water (and therefore subject to sales and use tax).
Ms. Erbsen currently serves as Vice-Chair of the Standards of Tax Practice Committee of the ABA Tax Section and has been active in the Section's Civil and Criminal Tax Penalties Committee. In 2006 and 2008, she was honored as Empire State Counsel for her outstanding contribution in rendering 50 or more hours of pro bono legal service.
Admissions
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Connecticut
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District of Columbia
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New York
- United States Supreme Court
- United States Tax Court
- United States Court of Federal Claims
- United States District Court for the Southern District of New York
- United States District Court for the Eastern District of New York
- United States Court of Appeals for the Federal Circuit
- United States Court of Appeals for the Second Circuit
Publications
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Co-author, "Obama Administration's FY 2010 Revenue Proposals: The Effect on Offshore Accounts and Entities," Practical US/International Tax Strategies (April 15, 2009)
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Co-author, "New York Taxpayers: Under New Law, Voluntarily Disclosing Past Tax Avoidance Averts Penalties, Prosecution," Practical US/Domestic Tax Strategies (World Trade Executive, Inc.), Volume 6, Number 6 (August 2008)
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"The Joint Committee Refund Review Function: Is It 'Worth A Damn?'" 72 Tax Notes 227 (1996)
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Co-author,"New Standards for IRS Installment Agreement Reviews," 24 Taxation for Lawyers 268 (1996)
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"New York City Assessment Barred Despite Filing of Returns Under Wrong Tax," State Tax Notes (1993)
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"New York: High Threshold Set for Reopening Administrative Record," State Tax Notes (1993)
Seminars
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Panelist, "Emerging Ethical Issues in Whistleblower Claims," ABA Section of Taxation, San Antonio (January 22, 2010)
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2009 US Tax Court Judicial Conference Participant, by invitation of Chief Judge Colvin
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Panelist, "How to Brand Yourself for Leadership Roles," Global Women's Leadership Forum (March 24, 2009)
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Panelist, "IRS Audits and Appeals" and "Litigating a Federal Tax Controversy," Los Angeles Chapter, Tax Executives Institute (April 18, 2008)
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Moderator, "Revenue Generating Activities for Non-Profits," Pfizer Inc. Seminar (October 10, 2006)
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2005 US Tax Court Judicial Conference Participant, by invitation of Chief Judge Gerber
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2003 US Tax Court Judicial Conference Participant, by invitation of Chief Judge Wells
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1999 US Tax Court Judicial Conference Participant, by invitation of Chief Judge Cohen
Prior Experience
EDUCATION
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J.D., Northeastern University School of Law 1992
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LL.M., Taxation, New York University 1993
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B.A., Amherst College 1986
cum laude
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EDUCATION
-
J.D.,
Northeastern University School of Law
1992
-
LL.M.,
Taxation,
New York University
1993
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B.A.,
Amherst College
1986
cum laude
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