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

University of Miami Coral Gables, Florida
- Bachelor of Business Administration, 2011
- Bachelor of Science in Communications, 2011

Court Admissions

Supreme Court of the United States
Southern District of New York
Eastern District of New York
New York
New Jersey
District of Columbia
U.S. Tax Court

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 Associations

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)
Jonathan S. Nolan Fellowship, ABA Section of Taxation, 2022-2023
Super Lawyers, New York Rising Star, 2018-Present

Upcoming Speaking Engagements

Aaron Esman will be moderating a panel the ABA’s Virtual Fall Tax Meeting on Estate Planning and Workplace Benefits for LGBTQ+ Taxpayers on October 17, 2023.

Previous Speaking Engagements

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

Aaron M. Esman