Barbara T. Kaplan

Barbara T. Kaplan

Shareholder

Barbara T. Kaplan is Co-Chair of the Global Tax Practice and has been named one of the top 50 women lawyers in New York City by Super Lawyers magazine, and focuses her tax litigation practice on domestic and foreign corporations, partnerships, and individuals in federal, state, and local tax examinations, controversies and litigation, including administrative and grand jury criminal tax investigations.

Concentrations

  • Tax compliance counseling
  • Offshore account reporting
  • Sensitive audits
  • Promoter audits
  • Preparer penalties
  • Civil tax controversies
  • Complex tax litigation
  • Criminal tax investigations
  • Voluntary disclosures
  • Tax penalties
  • Tax procedure
  • Bank Secrecy Act compliance
  • Circular 230 violations
  • ERISA litigation
  • Regulatory investigations
  • State and local tax

Capabilities

Experience

  • Represented foreign corporations in litigation involving transfer pricing and other valuation issues; represented welfare benefit plan in ERISA litigation involving claim for benefits, tax consequences of participation in plan and related actions; represented estate of decedent in U.S. Tax Court in challenge of family limited partnership; represented limited partnerships with investments in motion pictures, commodity straddles, equipment leasing, oil and gas, real estate, nurseries, cattle raising and horse breeding in U.S. Tax Court; litigated and appealed a leveraged buy-out of a U.S. corporation with an international seminars business; litigated bad debts and other business expenses of a U.S. manufacturing business; settled Tax Court proceeding for construction company and its shareholder charged with tax fraud; refund litigation in Court of Federal Claims; interpleader action in Federal District Court to recover funds claimed by both IRS and the State.

 

  • Handled sensitive audits, offshore account reporting and audits, penalty waiver and abatement claims, unified partnership (TEFRA) proceedings, refund claims, facade easements, charitable contributions, transfer tax, tax shelters, REIT compliance, federal and state non-resident issues, unincorporated business tax, independent contractor/employee issues, transfer pricing, unreasonable compensation cases, penalty abatement, interest abatement, back-up withholding, accumulated earnings tax and sales and use tax cases.

 

  • Negotiated installment payment agreements, offers in compromise, collection freezes, interest and penalty abatements and cancellation of jeopardy assessments; removed tax liens and advised on transferee liability issues.

 

  • Completed voluntary disclosures involving undisclosed offshore accounts, non-filers and tax fraud; represented corporations and individuals in federal and state administrative and grand jury criminal tax and related investigations; negotiated plea agreements; defended taxpayers in summons enforcement proceedings; represented and counseled taxpayers in cash reporting compliance checks, audits and government stings in the automotive, boating and motorcycle industries, among others; quashed subpoenas and IRS summonses.

 

  • Represented tax professionals before the IRS Office of Professional Responsibility in suspension and disqualification proceedings; advised tax professionals in connection with their duties as preparers and under the Internal Revenue Code and in advising their clients; counseled on compliance with Circular 230.
  • Trial Attorney, Regional Counsel, Internal Revenue Service
  • Senior Trial Attorney, District Counsel, Internal Revenue Service
  • Instructor, Criminal Tax Attorneys Training Program, Internal Revenue Service

Recognition & Leadership

  • Listed, The Best Lawyers in America, Litigation and Controversy - Tax, 2006-2018
  • Winner, Euromoney Legal Media Group’s Americas Women in Business Law Awards, "Best in Tax Dispute Resolution," 2016
    • Shortlisted, "Best in Tax Dispute Resolution," 2013-2015 and 2017
  • Listed, Chambers USA Guide, 2010-2017
  • Listed, The Legal 500 United States, Tax Controversy, 2011-2017
  • Listed, Super Lawyers magazine, New York Metro Super Lawyers, 2006-2016
    • Listed, "Top 50 Women Lawyers in New York," 2007-2016
    • Listed, "Top 100 Lawyers in New York," 2009-2010
  • Listed, Euromoney's Expert Guides: Women in Business Law, "Guide to the World's Leading Women in Business Law," 2014
  • Fellow of the American College of Tax Counsel
  • Rated, AV® Preeminent5.0 out of 5

AV®, AV Preeminent®, Martindale-Hubbell DistinguishedSM and Martindale-Hubbell NotableSM are certification marks used under license in accordance with the Martindale-Hubbell® certification procedures, standards and policies.

  • Member, Tax Sections, American and New York State Bar Associations
  • Member, American Association for Justice; The National Association of Criminal Defense Lawyers; The Bar Association of the City of New York
  • Advisory Board Member, New York University Institute on Federal Taxation, 1989 - 1996
  • Executive Committee, New York State Bar Association Tax Section, January 2001 - January 2005

Credentials

Education
  • LL.M., Taxation, New York University School of Law, 1979
  • J.D., cum laude, Brooklyn Law School, 1975
  • M.A., Northwestern University, 1972
  • B.A., University of Wisconsin-Madison, 1970
Admissions
  • New York
  • U.S. Court of Appeals for the Ninth Circuit
  • U.S. District Court for the Eastern District of New York
  • U.S. District Court for the Southern District of New York
  • Supreme Court of the United States
  • U.S. Court of Federal Claims
  • U.S. Tax Court