Niles A. Elber is a Member in Caplin & Drysdale's Washington, D.C. office. He has been with the firm since 2004. Prior to joining the firm, Mr. Elber spent five years practicing with a boutique tax firm in Charlotte, North Carolina where he advised clients on a variety of tax planning and controversy matters.
Mr. Elber's current practice consists of assisting clients with their civil and criminal tax problems. He has experience dealing with tax controversies at all levels including Internal Revenue Service examinations, appeals, and collection matters, and proceedings in the United States Tax Court. Mr. Elber's recent engagements include: representing a client in an audit and an ensuing criminal investigation involving more than $40M in unreported income, where the case had substantial and complex tax accounting issues as well as complex allegations of fraud; assisting the board of directors of a tax exempt entity in successfully negotiating with the IRS over an employment tax/trust fund collection matter so as to avoid closure of the organization; and guiding a client through IRS summons compliance and an innocent spouse case where the client's spouse was the target of an IRS criminal investigation.
Mr. Elber has also worked extensively on both IRS criminal investigation division and grand jury criminal tax investigations. With respect to both his civil and criminal tax work, Mr. Elber has particular experience in directing substantial forensic accounting projects and in guiding clients through summons and subpoena compliance involving large document productions. A unique and quickly growing part of
Mr. Elber's practice is advising clients on efficient means of responding to government requests for electronic records.
LL.M., New York University School of Law (1999)
J.D., Tulane University Law School (1998) cum laude
B.S., University of North Carolina at Charlotte (1993)
Bloomberg Tax Management Portfolios
This Portfolio discusses the history of the FBAR, FBAR reporting requirements, and enforcement relating thereto.