Biography
Aaron M. Esman, a tax controversy and litigation attorney, is an associate in the firm’s New York office. Mr. Esman represents individual and entity taxpayers in matters before the Internal Revenue Service, state & local taxing authorities, and the Department of Justice.
Mr. Esman has significant experience representing taxpayers in federal and state court cases, tax audits, and appeals proceedings. He has also advised clients on corporate transactions, mergers & acquisitions, state & local tax compliance, and prepared private letter ruling requests.
Mr. Esman is actively involved with the American Bar Association, Section of Taxation. He moderates a recurring panel at Section of Taxation meetings with staff members from the Internal Revenue Service.
Mr. Esman resides in New York and, in his spare time, can be found at one of New York’s many great theaters. He also gives back to his alma mater, serving on the University of Miami Alumni Council.
Education
- New York University School of Law, New York, New York
- LL.M. in Taxation, 2016
- Emory University School of Law, Atlanta, Georgia
- J.D., 2015
- Executive Managing Editor, Emory Corporate Governance and Accountability Review
- Executive Board, Emory Moot Court Society
- Order of the Barristers
- J.D., 2015
- University of Miami Coral Gables, Florida
- Bachelor of Business Administration, 2011
- Bachelor of Science in Communications, 2011
Court Admissions
- New York
- New Jersey
- District of Columbia
- Supreme Court of the United States
- United States Tax Court
- U.S. District Court, Southern District of New York
- U.S. District Court, Eastern District of New York
- U.S. District Court, Western District of New York
- U.S. District Court, Northern District of Illinois
Publications
- “EXPERT ANALYSIS: Planning For Partnership Representatives In The New Year,” Law360, January 4, 2019
- “INSIGHT: People, Places, and Things: Final Regulations on the Eligibility, Designation, Revocation, and Authority of Partnership Representatives,” Bloomberg Tax: Daily Tax Report, September 11, 2018
- “The New Partnership Audit Regime: What We Know, What We Do Not and What Is Next,” Tax Management Memorandum, Bloomberg BNA, January 23, 2017
Professional Involvement
- American Bar Association, Section of Taxation
- Vice Chair, Standards of Tax Practice Committee
- Vice Chair and Director of Section Meeting Events, LGBTQ+ Lawyers in Tax Forum
Honors
- Best Lawyers – Ones to Watch in America, Litigation and Controversy – Tax (2024)
- Best Lawyers – Ones to Watch in America, Corporate Law (2024)
- Super Lawyers, New York Rising Star, 2018-2023
- Jonathan S. Nolan Fellowship, ABA Section of Taxation, 2022-2023
Previous Speaking Engagements
- Panelist, Avoiding the Ethical Quagmire in Tax Controversy, 21st Annual Tax Lawyering Workshop, New York Law School, May 17, 2024.
- Aaron Esman moderated a panel at the ABA’s Virtual Fall Tax Meeting on Estate Planning and Workplace Benefits for LGBTQ+ Taxpayers on October 17, 2023.
- Panelist, Nuts and Bolts of Tax Litigation – Administrative Process Summary, Choice of Forum, and Initiating a Case, ABA Section of Taxation, August 23, 2023.
- Moderator, Ethical Issues in Federal Tax Practice – The Government Perspective, ABA Section of Taxation, Midyear 2023 Tax Meeting, February 10, 2023.
- Panelist, An Introduction to Tax Controversy – Representing Individuals, Business, and Diverse Taxpayers, ABA Section of Taxation, Midyear 2023 Tax Meeting, February 9, 2023.
- Moderator, Ethical Issues in Federal Tax Practice – The Government Perspective, ABA Section of Taxation, 2022 Fall Tax Meeting, October 14, 2022
- Moderator, Ethical Issues in Federal Tax Practice – The Government Perspective, ABA Section of Taxation, 2022 May Tax Meeting, May 13, 2022
- Moderator, Ethical Issues in Federal Tax Practice – The Government Perspective, ABA Section of Taxation, Virtual 2022 Midyear Tax Meeting, February 4, 2022
- Moderator, Ethical Issues in Federal Tax Practice – The Government Perspective, ABA Section of Taxation, Virtual 2021 Fall Tax Meeting, September 24, 2021
- Moderator, Ethical Issues in Federal Tax Practice – The Government Perspective, ABA Section of Taxation, Virtual 2021 May Tax Meeting, May 14, 2021
- Moderator, Ethical Issues in Federal Tax Practice – The Government Perspective, ABA Section of Taxation, Virtual 2021 Midyear Tax Meeting, January 29, 2021
- Moderator, Ethical Issues in Federal Tax Practice – The Government Perspective, ABA Section of Taxation, Virtual 2020 Fall Tax Meeting, October 2, 2020
- Panelist, Ethical Issues in Federal Tax Practice – The Government Perspective, ABA Section of Taxation, Virtual 2020 May Tax Meeting, July 30, 2020
- Moderator, Ethical Issues in Federal Tax Practice – The Government Perspective, 2019 ABA Section of Taxation May Meeting, May 10, 2019
- Moderator, Ethical Issues Regarding the Partnership Representative, American Bar Association, 2018 Fall Tax Meeting, October 5, 2018