David J. Moise
Head of US Tax Investigations
- Education: Syracuse University, B.A. • Pace University, J.D. • Boston University, LL.M.
- Admitted: State of NY, 1982 • United States Tax Court, 1983 • Registered Foreign Lawyer in the UK, 2013
- Year joined: 2014
- Year became partner: 2014
David has over 30 years of experience providing services in the Tax Procedure and Controversy area. His practice focuses on federal, state and local tax examinations and appeals, tax court litigation, and voluntary disclosure agreements. In addition, David has extensive experience in relation to tax collection procedures, including tax liens and levies, as well as collection administrative appeals, installment agreements and offers in compromise.
- Represented client in examination emanating from IRS Criminal Investigations and through negotiation were able to have case returned to a civil examination and resolution.
- Represented TEFRA Partnership in IRS examination that was settled at the IRS Office of Appeals and reduced a proposed deficiency from $12 Million to zero.
- Represented restaurant chain in case originating in the Criminal Enforcement Unit of New York State and negotiated a civil resolution.
- Successfully negotiated multi-state voluntary disclosure involving over 30 states.
- Reconstructed books and records of the two corporations to determine civil tax liabilities, successfully avoid referral to a criminal tax enforcement authority, and the civil fraud penalty.
- Represented an individual taxpayer before the New York State Division of Tax Appeals, resulting in a determination by an Administrative Law Judge that the individual successfully changed their New York Domicile to the United Kingdom.
- Represented an individual taxpayer before The New York State Division of Tax Appeals, successfully reducing a proposed tax deficiency of approximately $5 million dollars to less than $500,000 dollars.
- Represented an individual client accused of structuring bank deposits in a matter brought by the United States Attorney General's Office. Successfully resolved the criminal charges and mitigated the civil tax liabilities.
- Successfully negotiated in excess of 250 IRS Voluntary Disclosures over the last twenty years.
Publications and speaking engagements
- Co-Author, "Fraudulent Tax Returns and the Statute of Limitations," wealthmanagement.com, March 2016.
- Co-Author, "IRS Policy Shift Requires Taxpayers to Re-evaluate Decisions made as to Previously Undisclosed Offshore Accounts and Assets," WIthers Bergman LLP Tax Issues Update, July 2015.
- Co-Author, "Cash Structuring Rules and How to Avoid a Violation," Private Asset Management, September 2015.
- Speaker, "The Eggshell Audit: Identifying and Handling Cracks in Client Returns," New York, New Haven, Greenwich, June 2014.
- Speaker, Federal Tax Legislative Update, New York State Society of CPAs Annual CFO Conference, July 2013.
- New York State Bar Association
- Bar Association of the City of New York
- American Bar Association, Administrative Practice Committee and Civil and Criminal Tax Penalties Committee
On a personal note
David is a sports fan and participates in basketball, racquetball and tennis on a regular basis. In addition, he is an avid reader of US history.