Naftali Dembitzer is a tax lawyer in New York. His practice relates to general federal and state tax planning, with an emphasis on federal and state tax controversy, state and local income tax, and real estate transfer tax.
Mr. Dembitzer advises clients on sales and use tax matters and state income tax issues, including nexus, apportionment, sourcing and related rules. He also advises clients on other state and local tax matters, such as the mortgage recording tax, captive insurance and specialty taxes. Mr. Dembitzer has expertise in the substantive and procedural rules for real estate transfer tax in New York and in reporting complex transactions to the NYS and NYC tax authorities and in defending those position on audit. He also counsels clients on federal, state and local corporate income tax, employment tax, information reporting and penalty abatement matters. Mr. Dembitzer also advises clients on the employee retention credit that was created by the CARES Act, both substantively and procedurally.
In tax controversy matters, Mr. Dembitzer represents clients before the US Tax Court, the NYS and NYC Tax Appeals Tribunals and before the IRS Office of Appeals. Mr. Dembitzer's prior experience as a Law Clerk to the Honorable I. Leo Glasser of the US District Court of the Eastern District of New York provides him with a unique insight in the tax controversy process. He also represents corporations, partnerships and individuals under audit on federal, state and local tax issues, including for NYS and NYC transfer taxes.
Mr. Dembitzer is the co-author of "The Private REIT: Selected Tax Issues," a practitioner outline that is published annually by Practising Law Institute. Mr. Dembitzer is also the author of "Beyond the IRS Restructuring and Reform Act of 1998: Perceived Abuses of the Treasury Department's Rulemaking Authority," 52 Tax Lawyer 501 (1999).
