Dewey & LeBoeuf

Richard A. Nessler

Counsel

Richard Nessler is counsel in the Tax Controversy Group and is an experienced litigator in representing clients in tax litigation and IRS controversy matters. Mr. Nessler also has extensive experience representing clients in New York State tax controversy matters as well as in all types of government and internal investigations, as well as related tax and appellate matters.

Prior to joining Dewey & LeBoeuf LLP, Mr. Nessler was a senior associate at White & Case LLP. Mr. Nessler was also formerly a law clerk to Honorable Joseph W. Bellacosa, Senior Associate Judge, New York State Court of Appeals, New York State's highest court.

Mr. Nessler has represented multinational corporations and individuals on a broad range of tax issues including corporate and individual income taxation, residency taxation, penalties, estate and gift taxation and has extensive experience in corporate tax shelter litigation. He has defended several financial institutions who are under promoter penalty investigations conducted by the Internal Revenue Service and has represented corporations under criminal investigation by the United States Attorney. He also assisted in successfully defending a major money center bank in a penalty action brought by the Virgin Islands Bureau of Internal Revenue. Before that, he was part of a team of litigators who defended a corporation in the U.S. District Court for the District of Delaware involving the deductibility of interest on policy loans used to purchase broad based Corporate Owned Life Insurance. He has also represented corporate clients in cases involving various, complex financial product strategies.

In 2010, Mr. Nessler was named a Director of the New York University School of Law Tax Clinic, which provides pro bono legal representation to low income taxpayers with matters pending in the United States Tax Court. Mr. Nessler is also a lecturer at the NYU Law School. He also served as Subcommittee Chairman for the Tax Court Procedure and Practice Committee of the Tax Section of the ABA, 2005 - 2008.

Selected Activities

New York State Bar Association
American Bar Association
ABA Member of the Committee on Civil Procedure & Practice and Civil & Criminal Tax Penalties

Publications

Voluntary FBAR Filer Prosecuted for Failing to File, Dewey & LeBoeuf Focus on Tax Controversy and Litigation (January 2011).
Bankruptcy Plan Dismissed When Sole Purpose Was Tax Avoidance, Dewey & LeBoeuf Focus on Tax Controversy and Litigation (September 2010).
Bankruptcy Petition - No Bar to Tax Court, Dewey & LeBoeuf Focus on Tax Controversy and Litigation (August 2010).
NYU Tax Controversy Forum, New York City, June 18, 2010. Presented panel discussion on how to prepare a case for Tax Court.
Court Rejects Passive Loss Limits Applicable to LLC Interest, Dewey & LeBoeuf Focus on Tax Controversy and Litigation (August 2009).
Voluntary Disclosure Program Applicable to Offshore Accounts, Dewey & LeBoeuf Focus on Tax Controversy and Litigation (March 2009).
Tax Claims Arising in Bankruptcy Court, Dewey & LeBoeuf Focus on Tax Controversy and Litigation (November 2008).
New Federal Rule of Evidence 502, Dewey & LeBoeuf Focus on Tax Controversy and Litigation (October 2008).
New York Initiates Tax Shelter Amnesty Program, Dewey & LeBoeuf Focus on Tax Controversy and Litigation (September 2008).
Second Circuit Rules on Quashing IRS Summons, Dewey & LeBoeuf Focus on Tax Controversy and Litigation (August 2008).
IRS Targets Billionaires Variable Prepaid Forward Contract, Dewey & LeBoeuf Focus on Tax Controversy and Litigation (July 2008).
IRS Publishes New Proposed Designated Summons Regulations, Dewey & LeBoeuf Focus on Tax Controversy and Litigation (June 2008).
IRS and Congress Target Liechtenstein Accounts, Dewey & LeBoeuf Focus on Tax Controversy and Litigation (April 2008).
ABA Tax Section, Mid-year Meeting, Las Vegas, Nevada, January 2008. Presented panel discussion on Managing Corporate Tax Litigation.
"Revisions to Circular 230," Dewey Ballentine LLP, CLE Presentation, June 2005.
"Recent Decisions: Long Term Capital Holdings," Dewey Ballentine LLP, CLE Presentation, September 2004 and October 2005.
ABA Tax Section, Annual Meeting, Boston, Massachusetts, October 2004. Presented panel discussion on preclusion of expert witnesses in tax controversies.
ABA Tax Section, Annual Meeting, Chicago, Illinois, September 2003. Presented panel discussion on recent developments involving I.R.C. Section 7525.
McGanney & Nessler, Commercial Litigation in New York State Courts, Chapter 54 (Supp. 2000, 2001).
Nessler, "The Taxpayer's Burden in a Residency Tax Audit," New York Law Journal (June 21, 2002).
Nessler, "Interjurisdictional Certification in New York," New York Law Journal (March 22, 1993).
Note, "Abusive Debt Collection; Should a Private Right of Action Exist?" 64 St. John's L. Rev. 587 (1990).