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Lawrence (Larry) Sannicandro

Lawrence (Larry) Sannicandro: Partner at KF Law FIrm

Lawrence (Larry) Sannicandro

Partner

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New York
T: 212.808.8100
F: 212.808.8108
[email protected]

Lawrence (Larry) Sannicandro is a partner at Kostelanetz & Fink and focuses his practice on federal and state tax controversies, including representation in audits, administrative appeals, collection matters, summons proceedings, criminal tax investigations and prosecutions, and litigation in the U.S. Tax Court, federal district and appellate courts, and state tax tribunals. Mr. Sannicandro has extensive experience providing tax-related advice with respect to original tax return reporting positions on a broad range of substantive tax issues, amending tax returns, filing and litigating claims for refund, challenging civil tax penalties, reporting foreign assets and income, and making voluntary disclosures. 

A former estate and gift tax attorney for the Internal Revenue Service (IRS), Mr. Sannicandro is particularly well-versed in estate and gift tax planning techniques, as well as the valuation of closely held businesses, and defending those techniques and valuations in disputes with the tax authorities.  He also counsels clients on all facets of business and tax planning, including the formation, operation, transfer, and termination of business entities.

Mr. Sannicandro serves as the Chair of the Tax Collection, Bankruptcy and Workouts Committee of the American Bar Association (ABA) Section of Taxation.  On behalf of the ABA Section of Taxation, he has drafted comments to Congress and the IRS on a wide range of tax issues, such as reforming the procedures for auditing and litigating against partnerships and the need to adopt a voluntary disclosure program for unreported cryptocurrency transactions.  For his service to the ABA, Mr. Sannicandro was awarded the John S. Nolan Fellowship.

Mr. Sannicandro also teaches a course in tax practice and procedure as an adjunct professor at Fairleigh Dickinson University, and he has taught classes on corporate tax, partnership tax, legal ethics, and negotiations as an adjunct professor at Pace University and a lecturer at Georgetown University Law Center and Rutgers Law School.

Mr. Sannicandro is a dedicated pro bono advocate.  He works with the After Innocence organization to provide tax-related advice to wrongfully convicted individuals. For his work in co-designing and co-implementing an entirely new form of low-income taxpayer assistance, the ABA Section of Taxation awarded Mr. Sannicandro the 2020 Janet Spragens Pro Bono award, the Section of Taxation’s highest award for pro bono. Mr. Sannicandro also regularly appears on behalf of taxpayers as part of the New York County Lawyers Association’s U.S. Tax Court Calendar Call Program.  The New York County Lawyers Association awarded Mr. Sannicandro its Pro Bono Award in 2015.

Prior to entering private practice, Mr. Sannicandro served as a law clerk for the U.S. Tax Court.  He earned his LL.M. in Taxation from Georgetown University Law Center, his J.D. from the University of Florida Levin College of Law, and his M.B.A. in Finance from Binghamton University.

Mr. Sannicandro is a frequent author on tax practice and procedure, having published articles in the Journal of Tax Practice and Procedure, Tax Notes®, TAXES – The Tax Magazine®, and The New Jersey Law Journal.  He is the co-author of Qualified Appraiser, Qualified Appraisal: Practice, Procedure, Legal Analysis, and Theory (John Wiley & Sons, Inc. 2017), and Tax Practitioner’s Guide to Identity Theft (CCH, Inc. 1st ed. 2015; 2d ed. 2016).  He is also a contributing author to the Effectively Representing Your Client Before the IRS (Chapter 10 of the ABA Section of Taxation’s guide).

  • Georgetown University Law Center, LL.M., Taxation, May 2010
    Honors: The Tax Lawyer, Member
  • University of Florida Levin College of Law, J.D., May 2006
    Honors: Florida Journal of International Law, Executive Articles Editor
  • Binghamton University, M.B.A., Finance, May 2003
  • Binghamton University, B.A., Political Science, Dec. 2001
    Honors: Phi Beta Kappa, Golden Key Honor Society, Pi Sigma Alpha Political Science Honor Society
  • New York
  • New Jersey
  • District of Columbia
  • U.S. Court of Appeals for the D.C. Circuit
  • U.S. Court of Appeals for the Second Circuit
  • U.S. Court of Appeals for the Third Circuit
  • U.S. Court of Appeals for the Eleventh Circuit
  • United States Tax Court
  • United States Court of Federal Claims
  • U.S. District Court for the Eastern District of New York
  • U.S. District Court for the Southern District of New York
  • U.S. District Court for the District of New Jersey
  • Adjunct Professor, Fairleigh Dickinson University (Tax Practice and Procedure)
  • Represented taxpayers before the United States Tax Court and the Court of Appeals for the Eleventh Circuit with respect to whether the fraud of a tax return preparer indefinitely extends the statute of limitations to assess tax even though it was the tax return preparer, and not the taxpayers, who acted with the specific intent to evade tax.
  • Obtained favorable decisions from the United States Tax Court and the Court of Appeals for the Second Circuit barring the IRS from assessing penalties that were not properly approved in accordance with statutory requirements.
  • Achieved a full concession from the federal government following the filing of a dispositive motion seeking to invalidate a Treasury Regulation in connection with clients’ claimed carryback of significant disaster losses.
  • Received a favorable decision from the United States Tax Court following trial, that a client was entitled to deduct relatively sizable medical expenses for amounts paid for “Reiki” and “energy healing,” and was not liable for an accuracy-related penalty.
  • Argued before the Court of Appeals for the Third Circuit that a shareholder is allowed to net gains and losses in a corporate reorganization and no deference is owed to contrary revenue ruling.
  • Served as co-counsel to a tax matters partner before the United States Tax Court with respect to a $65 million partnership adjustment and related gross valuation misstatement penalty as a result of a disallowed charitable contribution deduction.
  • Defended a non-U.S. citizen before the U.S. District Court for the Southern District of New York and the Court of Appeals for the Second Circuit with respect to the unenforceability of an IRS administrative tax summons concerning allegedly unreported foreign income and assets that the government claimed were taxable (and reportable) for U.S. tax purposes.
  • American Bar Association, Section of Taxation, Tax Collection, Bankruptcy and Workouts Committee, Chair
  • The New York County Lawyers Association Foundation, Director
  • New York County Lawyers’ Association (Tax Section)
  • New Jersey State Bar Association (Tax Section)
  • New York State Bar Association (Tax Section)
  • Speaker, Tax Collection in the Time of COVID-19, presented to the ABA Section of Taxation (Apr. 9, 2020)
  • Speaker, The Age of Promoter Penalties: Fighting the Good Fight, presented at the ABA Section of Taxation’s 2020 Midyear Meeting (Feb. 1, 2020)
  • Speaker, Collection of Foreign Tax Judgments: When Your Other Problems Come Home, presented at the ABA Section of Taxation’s 2020 Midyear Meeting (Jan. 31, 2020)
  • Moderator, The Changing World of Evidence, presented at the ABA Section of Taxation’s 2016 National Institute on Tax Controversy and Criminal Tax Fraud (Dec. 12, 2019)
  • Speaker, Tax Treatment of Transactions in Cryptocurrency and IRS Tax Enforcement, presented at the IRS Nationwide Tax Forum (Aug. 8, 2019)
  • Moderator, Advising Noncompliant Taxpayers: When is the Updated Voluntary Disclosure Practice the Best Choice, presented at NYU’s 11th Annual Tax Controversy Forum (June 20, 2019)
  • Moderator, IRS Programs to Correct Noncompliance, presented at the Agostino & Associates, P.C. 2019 Domestic and International Tax Controversy Update (June 19, 2019)
  • Speaker, The Business of Cannabis: Top Legal Concerns and Tactics, presented at Startupalooza (June 11, 2019)
  • Moderator, The Obligation to Report Tax-Related Misconduct, presented at the ABA Section of Taxation’s 2019 May Meeting (May 10, 2019)
  • Speaker, Statutes of Limitation in Tax Litigation: Friend or Foe?, presented at the ABA Section of Taxation’s 2019 May Meeting (May 9, 2019)
  • Speaker, The Impact of the TCJA on the Taxation of Individuals, presented at the Federal Bar Association’s 43rd Annual Tax Law Conference (Mar. 8, 2019)
  • Speaker, The Role of Form 4340 in Tax Litigation, presented at the ABA Section of Taxation’s 2019 Midyear Meeting (Jan. 18, 2019)
  • Speaker, Passport Revocation: Key Principles and Strategies for Administrative Resolution, presented at the ABA Section of Taxation’s 2019 Midyear Meeting (Jan. 18, 2019)
  • Speaker, IRS Collection: More Than Money at Stake, presented at the ABA Section of Taxation’s 2018 National Institute on Tax Controversy and Criminal Tax Fraud (Dec. 14, 2018)
  • Speaker, Tax Aspects of Cryptocurrency, presented to the New Jersey Society of CPAs (Oct. 30, 2018)
  • Speaker, Audits of Taxpayers with Foreign Income and Assets, presented at the Agostino & Associates, P.C. 2018 International Tax Enforcement Program (June 20, 2018)
  • Speaker, Collection Issues Affecting Estates, Donors, and Donees, presented at the ABA Section of Taxation’s 2018 Midyear Meeting (Feb. 9, 2018)
  • Speaker, Dealing with a Decedent’s Fraud: Cleaning Up Our Dead Client’s Bad Behavior, presented at the University of Texas at Austin’s 65th Annual Taxation Conference (Dec. 14, 2017)
  • Speaker, Gift Tax Returns and IRS Examinations, presented at the 2017 New England IRS Representation Conference (Nov. 17, 2017)
  • Speaker, Effectively Presenting Valuation Discounts in Pre- and Post-Filing Tax Controversies, presented to the National Association of Certified Valuators and Analysts (July 20, 2017)
  • Speaker, Voluntary Disclosure and Examination Update, Agostino & Associates, P.C. 2017 International Tax Enforcement Program (June 14, 2017)
  • Speaker, Civil Penalties, presented at Hackensack Community College (June 6, 2017)
  • Moderator, Above the 20 (Accuracy-related Penalties Imposed at Rates Greater than 20%), presented at the ABA Section of Taxation’s 2017 May Meeting (May 13, 2017)
  • Moderator, Recent Developments in Collection, Bankruptcy, and Workouts, presented at the ABA Section of Taxation’s 2017 May Meeting (May 12, 2017)
  • Speaker, Audits of Estate Tax Returns and Protecting the Fiduciary Client, presented to the Estate and Financial Planning Council of Central New Jersey (Apr. 20, 2017)
  • Moderator, Defending the Absolutes: Litigation in the United States District Courts, presented at the ABA Section of Taxation’s 2017 Midyear Meeting (Jan. 20, 2017)
  • Speaker, Litigating Collection Due Process Cases, presented at the ABA Section of Taxation’s 2017 Midyear Meeting (Jan. 20, 2017)
  • Speaker, Tax Court 101: Expert Witnesses, presented at the ABA Section of Taxation’s 2017 Midyear Meeting (Jan. 19, 2017)
  • Speaker, IRS Collections – Strategies for Protecting Your Clients’ Rights, presented at the ABA Section of Taxation’s 2016 National Institute on Tax Controversy and Criminal Tax Fraud (Dec. 8, 2016)
  • Co-Chair and Speaker, Valuation in Tax: Key Discounts Every Valuation Professional Should Know, presented at the AICPA’s 2016 Forensic & Valuation Services Conference (Nov. 7, 2016)
  • Speaker, Unanticipated Consequences of Late Filling, Amended Return Filings and Quiet Voluntary Disclosures and Best Practices for Penalty Mitigation, presented at the UCLA 2016 Annual Tax Controversy Institute (Oct. 25, 2016)
  • Speaker, Pretrial Practice & Procedure, presented at the ABA Section of Taxation’s 2016 Joint Meeting (Sept. 29, 2016)
  • Speaker, Motion Practice Before the United States Tax Court and Procedure Before the United States Tax Court, presented at Hackensack Community College (Sept. 6, 2016)
  • Moderator, Most Litigated Issues in Tax Court Cases, presented at the ABA Section of Taxation’s 2016 May Meeting (May 6, 2016)
  • Speaker, Tax Court Cases Every Practitioner Should Know, presented at the ABA Section of Taxation’s 2016 May Meeting (May 5, 2016)
  • Speaker, Litigation Before the United States Tax Court, presented at the ABA Section of Taxation’s 2016 Midyear Meeting (Jan. 28, 2016)
  • Speaker, Hot-Tubbing: How to Get to the Truth from Expert Testimony, presented at the ABA Section of Taxation’s 2015 National Institute on Tax Controversy and Criminal Tax Fraud (Dec. 10, 2015)
  • Speaker, Valuation in Tax: What Non-Attorneys Should Know About Litigating Valuation Cases, presented at the AICPA’s 2015 Forensic & Valuation Services Conference (Nov. 9, 2015)
  • Speaker, International Tax & Reporting for Cross-Border Transactions, presented with TD Bank, N.A. at Ramapo College of New Jersey (Oct. 22, 2015)
  • Speaker, Understanding Valuation Discounts, presented at the ABA Section of Taxation’s 2015 Joint Fall CLE Meeting (Sept. 18, 2015)
  • Speaker, Litigation Before the United States Tax Court, presented at the New York County Lawyers’ Association (Aug. 20, 2015)
  • Speaker, No Pain – Big Gain: Assisting Self-Represented Petitioners at Calendar Call, presented at the United States Tax Court and the ABA Section of Taxation’s 2015 May Meeting (May 7, 2015)
  • Speaker, Litigating Valuation Issues in Tax Cases, presented at the ABA Section of Taxation’s 2014 National Institute on Tax Controversy and Criminal Tax Fraud (Dec. 11, 2014)
  • Author, 645-3d T.M., Innocent Spouse Relief (BNA Portfolio, forthcoming Dec. 2020)
  • Contributing Author, Effectively Representing Your Client Before the IRS (Chapter 10) (ABA Section of Taxation, forthcoming Dec. 2020)
  • Co-author, Qualified Appraiser, Qualified Appraisal: Practice, Procedure, Legal Analysis, and Theory (John Wiley & Sons, 2017)
  • Co-author, Tax Practitioner’s Guide to Identity Theft (CCH Inc., 1st ed. 2015; 2d ed. 2016), ISBN 978-0-8080-4315-7 and 978-0-8080-4556-4
  • Co-author, Taxpayers That Paid the Net Investment Income Tax or the Additional Medicare Should Consider Filing Protective Claims for Refund, 2020 WL 4743633 (Aug. 17, 2020).
  • Author, Penalties Against, and Investigations of, Tax Return Preparers, Promoters, and Appraisers, 98 Taxes 47 (June 2020)
  • Author, Digital Evidence in Civil and Criminal Tax Cases, 21 Journal of Tax Practice & Procedure 31 (Oct.-Nov. 2019)
  • Co-author, Tax Consequences of Cryptocurrency Transactions and Correcting Historical Noncompliance, N.J. Law Journal (Mar. 30, 2018)
  • Co-author, The Role of the Internal Revenue Manual in Tax Litigation Post-Mayo, 96 Taxes 57 (Feb. 2018)
  • Co-author, Enabler Penalties: The Assessment and Collection of Title 31 Civil Penalties Against Facilitators of Tax Evasion, Agostino & Associates, P.C. Newsletter, Hackensack, N.J., May 2016, available at https://sites.google.com/site/seminarmaterials/Home/newsletter-archive
  • Co-author, Invoking the Fifth Amendment in Audits with Offshore Issues: Required Records Under the Bank Secrecy Act, Greenfield, and Continuation Penalties, 18 Journal of Tax Practice & Procedure 5 (Oct.-Nov. 2016)
  • Co-author, Gotcha – The Unanticipated Costs of Quiet and Streamlined Disclosures, 18 Journal of Tax Practice & Procedure 5 (Feb.-Mar. 2016)
  • Co-author, Un-Missing Deadlines: How to Fix Missed Elections, Deadlines & Claims, 17 Journal of Tax Practice & Procedure 5 (Oct.-Nov. 2015)
  • Co-author, Recent Developments in FATCA Compliance, 93 Taxes 51 (July 2015)
  • Co-author, A 21st-Century Approach to Litigating Valuation Issues, 17 Journal of Tax Practice & Procedure 47 (Apr.-May 2015)
  • Co-author, Reviving Disallowed Charitable Conservation Easement Deductions, 146 Tax Notes 449 (Apr. 27, 2015)
  • Co-author, Be Prepared: The IRS’s Duty to Foster Voluntary Compliance Through Code Secs. 6014(a) and 6020(a), 17 Journal of Tax Practice & Procedure 5 (Feb.-Mar. 2014)
  • Co-author, Using the Hot Tub to Resolve Valuation Disputes, 219 N.J. Law Journal. 219 (Jan. 26, 2015)
  • Co-author, Litigating an Innocent Spouse Case, 16 Journal of Tax Practice & Procedure 25 (Aug.-Sept. 2014)

• Co-author, Posting of Procedural Challenges to Penalties: Section 6751(b)(1)’s Signed Supervisory Approval Requirement to Procedurally Taxing blog, http://www.procedurallytaxing.com/procedural-challenges-to-penalties-section-6751b1s-signed-supervisory-approval-requirement/ (Aug. 4, 2014)

  • The Hon. David Laro, U.S. Tax Court, 2010-2012
  • Presented with the 2020 Janet Spragens Pro Bono Award by the ABA Section of Taxation
  • Selected as a 2018 Leader of the Bar by the New Jersey Law Journal
  • Awarded the 2016 John S. Nolan Fellowship by the ABA Section of Taxation
  • Presented with the 2015 Pro Bono Award by the New York County Lawyers Association