Diana L. Erbsen

Partner

Diana is a brilliant lawyer who can navigate complex tax issues.

— Chambers USA 2023

About

Diana Erbsen has more than two decades of experience in tax controversy, representing clients in all aspects of sophisticated, challenging, and often high stakes tax disputes. In 2014, Diana was appointed to the position of Deputy Assistant Attorney General for Appellate and Review for the Tax Division of the US Department of Justice by President Obama. Following the end of the administration on January 20, 2017, Diana returned to DLA Piper as a partner.

In her capacity as a Presidential appointee to the DOJ's Tax Division, Diana oversaw its largest section, the Appellate Section (which is responsible for all appellate litigation, including to the Supreme Court), the Office of Review (which is responsible for civil settlements), and the Financial Litigation Unit (a unit tasked with collecting judgments secured by the Trial Sections of the Tax Division). Additionally, she was actively involved in the management and operations of the Civil and Criminal sections of the Tax Division and served in an ex officio capacity on the Bankruptcy Rules Advisory Committee. In January 2017, Diana was recognized by IRS Chief Counsel William Wilkins with the Chief Counsel Award for her leadership and oversight of the Appellate Section.

Since returning to DLA, Diana has resumed representing public and privately held corporations, as well as partnerships, estates and individuals, in all aspects of tax disputes. She concentrates her practice on federal, state and local tax controversies, including criminal tax matters. Informed by her experience at the DOJ and her historical perspective, she regularly counsels clients on issues relating to judicial deference to IRS guidance, including regulations, as well as on the appeal process and the intersection of criminal and civil tax enforcement.

In 2020, Diana served as Chair of the IRS Advisory Council (IRSAC), which advises the IRS Commissioner on tax administration issues. Diana's IRSAC service, along with her roles in the leadership of the American Bar Association Tax Section and the American College of Tax Counsel (for which she currently serves as the 2nd Circuit Regent), facilitates her ability to provide up to the minute guidance to clients and to help improve tax administration for the benefit of taxpayers and the IRS.

Areas of FocusTax Tax Controversy and Disputes

Bar admissionsConnecticutDistrict of ColumbiaNew York

CourtsSupreme Court of the United StatesUnited States Tax CourtUnited States Court of Appeals for the Federal CircuitUnited States Court of Appeals for the Second CircuitUnited States Court of Federal ClaimsUnited States District Court for the Southern District of New YorkUnited States District Court for the Eastern District of New York

EXPERIENCE

Education

LL.M., New York University

J.D., Northeastern University

B.A., Amherst College, cum laude
Charles Hamilton Houston Fellowship for Scholarship & Citizenship and John Woodruff Simpson Fellowship for the Study of Law

Awards

REPRESENTATIVE PUBLICATIONS

REPRESENTATIVE PRESENTATIONS AND SEMINARS

Panelist, "Federal Appellate Practice in Tax Cases," ABA Annual National Institute on Criminal Tax Fraud & Tax Controversy, Las Vegas, December 2024
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," 2020 Annual Report available here, November 2020
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

Media Mentions

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

Prior Experience

Deputy Assistant Attorney General for Appellate and Review, Tax Division of the US Department of Justice
Attorney-Adviser, Hon. Robert Armen, Jr. US Tax Court