Federal and State Taxation

Overview

Whiteman Osterman & Hanna’s Federal and State Taxation Practice advises businesses, business owners, individuals, and tax-exempt organizations on the tax issues that shape their operations, transactions, and long-term objectives. Our attorneys deliver sophisticated tax planning for business formations, mergers and acquisitions, reorganizations, financing, ownership transitions, succession planning, and real estate transactions, integrating tax considerations into the broader business and legal strategy from the earliest planning stage. Our team has extensive experience and education, including four who have earned a Master of Laws (LL.M.) in Taxation degree.

We work closely with clients and with the Firm’s corporate, real estate, trusts and estates, litigation, and other practice groups to structure transactions and business arrangements in a tax-efficient manner while advancing each client’s practical and legal goals. Our counsel spans choice of entity and tax classification, executive and deferred compensation, employee stock ownership plans, economic development incentives, New York State and local tax planning, and international and cross-border matters. We also provide focused tax counsel to closely held businesses and to architecture, engineering, and other design professionals throughout the life of a practice.

When tax matters become disputes, our attorneys represent businesses and individuals before the Internal Revenue Service and the New York State Department of Taxation and Finance from initial examination through administrative appeals and, when necessary, litigation. We have appeared before the New York State Division of Tax Appeals and Tax Appeals Tribunal, the United States Tax Court, and federal and state courts. Early involvement helps preserve the taxpayer’s position and resolve matters at the earliest practical stage.