Diana L. Erbsen

Among the specific, highly skilled areas in which Diana has had substantial experience are the following:

• Representing clients in connection with subpoenas issued by the Senate Permanent Subcommittee on Investigations;
• Representing clients in connection with art related matters (including estate and gift tax, auction house guarantees, sales tax and alleged fraudulent transfers);
• Representing accounting firms and accountants in matters involving their ethical obligations (including pursuant to Circular 230) and their obligations under federal and state tax laws (including relating to material advisor rules, preparer penalties and disclosure of taxpayer information); and
• Assisting individual and institutional clients in becoming compliant with US tax laws (including with regard to undisclosed foreign financial accounts and assets).

Chambers USA 

• Band 1, Nationwide Tax: Private Client, High Net Worth (2024)
  "Diana Erbsen is simply the best. Her knowledge of the tax code is second-to-none and her ability to advocate for her clients is unrivalled”
  "Diana is a fantastic advisor."
• Band 3, Nationwide Tax: Controversy (2021-2024) 
  "Diana is an excellent tax practitioner."
• Band 4, Nationwide Tax: Controversy (2020) 

The Legal 500 United States 

• Leading Lawyer, US Taxes: Contentious (2024)
  "Diana Erbsen is a superb writer."
• Recommended, US Taxes: Contentious (2018-2023)
  "I have been working with Ellis Reemer and Diana Erbsen. Ellis' lifetime experience in contentious tax matters is invaluable in terms of developing strategy. Diana Erbsen's service with the Internal Revenue Service has provided an invaluable insight into certain policy considerations and procedural action." – Client, The Legal 500 2023

Additional Recognitions

• Appointed to the ABA Tax Section's Appointments to the Tax Court Committee for a five-year term (2024-2029)
• American College of Tax Council Board of Regents (2nd Circuit Regent)
• Member of the Law360 Tax Authority Federal 2024 Editorial Board
• Awarded Certification of Successful Completion of Mediation Skills Training by Quinnipiac University Law School’s Center on Dispute Resolution (April 2024)
• J. Edgar Murdock Inn of Court, Member (2015-current)
• Received IRS Chief Counsel Award for leadership and oversight in the Appellate Section of the Tax Division for the U.S. Department of Justice (January 2017)

• Co-author, "What Loper Bright means for taxpayers: Treasury Regulations, pending disputes, transfer pricing, planning, and more," July 11, 2024
• Co-author, "Supreme Court Hints at Limited Ruling in Defining Taxable Income," Bloomberg Law, December 6, 2023
• Co-author, "Tax Court sides with IRS in long-running dispute over blocked income regulation," DLA Piper Insights, February 9, 2023
• "Internal Revenue Service Advisory Council 2020 Annual Report," November 2020
• Author, "The Joint Tax Committee Refund Review Function: Is It 'Worth a Damn?'" Tax Analysts, July 8, 1997

• Moderator, "Updates from the IRS Office of Chief Counsel and US Tax Court," 16th Annual Tax Controversy Forum, NYU School of Professional Studies (July 2024)
• Panelist, "Making the Rules: How the Evolution of Legal Standards in Agency Rule-making Will Continue to Impact Treasury and the IRS," ABA Annual National Institute on Criminal Tax Fraud & Tax Controversy, Las Vegas (December 2023)
• Panelist, "Updates from the IRS Office and US Tax Court," 15th Annual Tax Controversy Forum, New York University School of Professional Studies, New York (June 2023)
• Panelist, "Analyzing transfer pricing cases and controversy strategies," International Tax Review (ITR) Annual Women in Tax Forum, New York (March 2023)
• Panelist, "What Every Tax Litigator Needs to Know About the Appeal of Their Civil or Criminal Tax Case," ABA Annual National Institute on Criminal Tax Fraud & Tax Controversy, Las Vegas (December 2022)
• Panelist, “Sensitive Audits: Ethical Considerations," ABA Annual National Institute on Criminal Tax Fraud & Tax Controversy, Las Vegas (December 2021)
• Chair, "Internal Revenue Service Advisory Council (IRSAC) Virtual Public Meeting," (November 2020). 2020 Annual Report available here. 
• Panelist, "Docketed vs. Undocketed Appeals? A look at the case from the perspective of IRS Counsel and Appeals," IRS Representation Conference, (November 2020)
• Panelist, "Careers in Tax Law - Lunchtime Panel," American Bar Association, (July 2020)
• Panelist, "Plenary: Voluntary Disclosures and Addressing the Sins of the Past: Ethical and Other Considerations" ABA Annual National Institute on Criminal Tax Fraud & Tax Controversy, Las Vegas (December 2019)
• Panelist, "Important Developments in Administrative Practice," ABA Tax Section, San Francisco (October 2019)
• Panelist, "Preserving Your Challenges Under the Administrative Procedures Act: More Important Now Than Ever," NYU School of Professional Studies Tax Controversy Forum, New York (June 2019)
• Panelist, "Standards of Tax Practice All New Two-Minute Drills," ABA Section of Taxation, New Orleans (January 2019)
• Panelist, "Litigating Whistleblower Cases in the Tax Court," ABA Section of Taxation, Atlanta (October 2018)
• Interviewer, with Nina E. Olson (National Taxpayer Advocate), "Tax Compliance and Enforcement Update Part II - IRS Taxpayer Advocate Update" 10th Annual NYU Tax Controversy Forum, New York (June 2018)
• Panelist, "Implications of IRS Non-acquiescence," ABA Section of Taxation, Washington, DC (May 2018)
• Moderator, "Managing Tax-Related Whistleblowers, Leaks and Derivative Suits," International Tax Enforcement and Controversy Conference, Washington, DC (October 2017)
• Panelist, "Recent Practice Changes at IRS Appeals," ABA Section of Taxation, Austin (September 2017)
• Panelist, "Plenary Session: Women, Leadership & Law," Northeastern University School of Law Women in the Law Conference, Boston (May 2017)
• Panelist, "Presidential Transition in the Treasury Department and DOJ Tax," Federal Bar Association Tax Law Conference, Washington, DC (March 2017)
• Panelist, "Careers in Tax Law," Federal Bar Association, Washington, DC (March 2017)
• Panelist, "Civil Enforcement Priorities," ABA National Institute on Criminal Tax Fraud & Tax Controversy, Las Vegas (December 2016)
• Panelist, "Good News: Your Audit Is Over. Or Is It? The Process and Impact of a Joint Committee Review," ABA Section of Taxation, Boston (September 2016)
• Panelist, "Current Developments, Court Practice & Procedure," ABA Section of Taxation, Boston (September 2016)
• Speaker, with Deputy Solicitor General Malcolm Stewart, "Tax Appeals," IRS National Office CLE, Washington, DC (July 2016)
• Panelist, "Tax Enforcement Updates," NYU Annual Tax Controversy Forum, New York (June 2016)
• Speaker, Federal Bar Association's Women in Tax Law Luncheon Series, Washington, DC (June 2016)
• Panelist, "Current Developments, Court Practice & Procedure," ABA Section of Taxation, Washington, DC (May 2016)
• Speaker, "Current Civil and Criminal Enforcement Priorities," ABA Section of Taxation, Washington, DC (May 2016)
• Panelist, "Current Developments, Court Practice & Procedure," ABA Section of Taxation, Los Angeles (January 2016)
• Panelist, "Tax Careers in Government," ABA Section of Taxation, Los Angeles (January 2016)

• Quoted in, "Antideference Precedent a Mixed Bag for Subregulatory Guidance," Tax Notes, July 25, 2024
• Quoted in, "Supreme Court’s Overturning of Chevron Could Cause Tax Shake-Up," Tax Notes, July 1, 2024
• Quoted in, "4 Takeaways From Tax Court Nix Of Easement Perpetuity Rule," Law360 Tax Authority, April 15, 2024
• Quoted in, "Eleventh Circuit Affirms Boyle Rule Applies to E-Filed Returns," Tax Notes, October 24, 2023 
• Quoted in, "Tax Court Amicus Rule Could Lend Heft To Pro Se Cases," Law360, September 7, 2023
• Quoted in, "Federal Tax Cases To Watch In 2nd Half Of 2023," Law360, July 6, 2023
• Quoted in, "Top Federal Tax Cases In 1st Half Of 2023," Law360, July 3, 2023
• Quoted in, "Supreme Court Hands Victory To Tax Advisors—And Loss To IRS—In CIC Services Case," Forbes, May 17, 2021
• Quoted in, "Rettig says pandemic gave IRS ‘momentum’ to overhaul taxpayer services," Federal News Network, November 25, 2020
• Featured in, "IRS Advisory Council issues 2020 Annual Report," IRS, November 18, 2020
• Quoted in, "IRS Makes Changes to Hot-Button Tax Capital Reporting Requirement," Tax Notes, October 23, 2020
• Quoted in, "After Cranking Out $267 Billion in Stimulus Payments, IRS Faces Fresh Challenges," The Wall Street Journal, June 6, 2020: "It’s going to be a judgment call," said Diana Erbsen, a lawyer at DLA Piper in New York who is chairwoman of the agency’s advisory council. "It’s not going to be an on-off switch."
• Quoted in, "Making the World Safe for Treasury Interpretations," Tax Notes, July 1, 2019
• Quoted in, "Hints at Fate of Auer Deference Might Be Gleaned From Fax Case," Tax Notes, June 24, 2019
• Quoted in, "E-Filing Penalties Case Takes Unconventional Turn," Tax Analysts, March 15, 2019
• Quoted in, "Circuit Court Punts on Application of Boyle to E-Filing," January 31, 2019
• Quoted in, "12 Books Tax Attorneys Should Read Before Summer Ends," Law360, August 17, 2018
• Featured in, Northeastern University School of Law Magazine, August 2018
• Quoted in, "Former Officials Back IRS for Not Accepting Court Decisions," Tax Analysts, May 15, 2018
• Quoted in, "Case on Reasonable Cause for E-Filing Rejection Comes to a Head," Tax Analysts, February 2018
• Featured in, "DLA Piper partner Diana Erbsen named to IRS Advisory Council" DLA Piper, January 16, 2018
• Featured in, "IRS Appoints Seven New Members to Advisory Council," Daily Tax RealTime, Bloomberg, January 11, 2018
• Quoted in, "IRS Appeals Moving Back to In-Person Conferences," Tax Notes, September 18, 2017
• Quoted in, "Overcharging? The Implications of Marinello," Tax Notes, August 28, 2017
• Quoted in, "Latest Judicial Nominee Batch Includes 2 Tax Court Judges," Tax Notes, August 7, 2017
• Featured in, "The Laterals Audit: Tax Attorney Moves In April," Law360, April 28, 2017
• Featured in, "U.S. Claims Victory in Santander's $234 Million STARS Case," Bloomberg BNA, December 19, 2016
• Featured in, "Journal of Tax Practice and Procedure, Message from the chair of the NYU Tax Controversy Forum," Wolters Kluwer, October 7, 2016
• Featured in, "U.S. Argues Santander STARS Transaction Lacked Substance," Bloomberg Law, June 9, 2016
• Quoted in, "Business Mgmt: Ignore new IRS notices at your peril," Bloomberg Law, February 22, 2016
• Featured in, "CPAJ: Curbing tax evasion through offshore bank deposits in Swiss banks: a high priority for the Obama administration," Bloomberg Law, October 1, 2015
• Quoted in, "BB&T Tax Shelter Was 'Simply a Money Machine,' Court Rules," Bloomberg Law, May 14, 2015
• Featured in, "Appeals Court Dismisses Clergy Housing Lawsuit," Bloomberg Law, November 13, 2014