Adriana Wirtz
The Grace Building
1114 Avenue of the Americas
32nd Floor
New York, New York 10036
Tax controversies require a unique blend of technical tax experience, business-mindedness, government insight, and strong advocacy skills. Clients turn to us for our ability to provide practical advice on how to resolve their most complicated tax problems. Adriana focuses her practice on tax controversy and litigation. She represents clients at all phases of a tax controversy from audit through litigation, including before the IRS Office of Appeals, US Tax Court, and US district courts of appeal, as well as before state taxing authorities and state courts. Adriana represents large corporate taxpayers and partnerships and has particular experience in advising clients in audits and disputes arising under the Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA) and more recently the Bipartisan Budget Act of 2015 (BBA). She has represented clients in the energy, real estate, life sciences, mining and software industries. She has particular experience in matters involving tax insurance.
Adriana’s matters cover a wide variety of tax issues such as transfer pricing, debt-equity classification, partnership allocations, worthless stock deductions, basis adjustments under IRC section 743, foreign tax credits, business aircraft related matters, bonus depreciation, charitable contribution deductions, and employment tax issues.
Prior to joining V&E, Adriana served as an attorney advisor to Judge Carolyn P. Chiechi of the US Tax Court from 2007 to 2009. While attending law school, she completed an externship with the Internal Revenue Service Office of Chief Counsel.
Experience Highlights
(U.S. Tax Ct.) – Trial counsel for supermajor oil and gas company in partnership tax dispute arising from divestment of joint venture interest
(U.S. Tax Ct.) – Currently handling $740 million novel tax case involving a facial challenge to the validity of the IRS’s Partnership Anti-Abuse regulation
(IRS Appeals) – Obtained full concession before IRS Appeals of proposed disallowance of worthless stock deduction
Obtained full concession by IRS in examination of technology company’s classification of workers as independent contractors
(U.S. Tax Ct.) – Favorably resolved Tax Court dispute involving substantial transfer pricing dispute of multinational company
(IRS Appeals) – Obtained nearly full concession before IRS Appeals in real estate company’s dispute surrounding equity compensation of officers and other employees
Obtained full concession by IRS in connection with Bank Secrecy Act examination of cryptocurrency company
Obtained full concession by New York State Department of Taxation and Finance in audit challenging taxpayer’s position that it was not responsible for the collection of New York sales and use tax
Obtained favorable settlement on behalf of major pharmaceutical company in arbitration involving purchase price allocation dispute
Credentials
- Georgetown University Law Center, LL.M. Taxation with distinction, 2009
- Seton Hall University School of Law, J.D. cum laude, 2007
- Seton Hall University, B.A. summa cum laude, 2004
- Attorney adviser to Judge Carolyn P. Chiechi of the U.S. Tax Court, 2007–2009
- Extern, Internal Revenue Service Office of Chief Counsel, 2006
- Legal 500 U.S., “Next Generation Partner” in U.S. Taxes: Contentious, 2018–2023
- Selected to the New York Rising Stars list, Super Lawyers (Thomson Reuters), 2014–2017
- American Bar Association
- New Jersey
- New York
- U.S. Court of Appeals for the Second Circuit
- U.S. Court of Appeals for the District of Columbia Circuit
- U.S. Tax Court
- InsightOctober 9, 2023
V&E Tax Update
- Rankings & AwardsJune 12, 2023
- Press ReleaseJanuary 30, 2023
- “IRS Provides Guidance on Key Aspects of CARES Act Employee Retention Credit,” client alert, May 1, 2020 (author)
- “IRS Issues Guidance on CARES Act’s Social Security Tax Deferral,” client alert, April 13, 2020 (author)
- “Employers Have an Opportunity to Provide Tax-Free Reimbursements and Payments to Employees,” client alert, April 2, 2020 (author)
- “CARES Act Provides Tax Relief in Response to COVID-19 Pandemic,” client alert, March 30, 2020 (author)
- “Treasury Moves Return Filing Deadline to July 15,” client alert, March 23, 2020 (author)
- “Treasury Provides Relief for Taxpayers Amid COVID-19 Pandemic,” client alert, March 19, 2020 (author)
- “With All Deference: What Standard Should a Court Apply to Tax Regulations,” 2018 ABA 35th Annual National Institute on Criminal Tax Fraud and 8th Annual National Institute on Tax Controversy, December 2018 (speaker)
- “Crypto Up Next for IRS Enforcement,” client alert, July 17, 2018 (author)
- “States React to Wayfair,” client alert, July 11, 2018 (author)
- “Jump in ‘Graev’ References Pressures IRS on Penalty Assessments,” Bloomberg Tax, July 3, 2018 (author)
- “Tax Court Action: A Look at Rulings in Second Quarter 2018,” Bloomberg Tax, July 3, 2018 (author)
- “U.S. Supreme Court Overturns Physical Presence Requirement in Sales Tax Case,” client alert, June 25, 2018 (author)
- “Employers Beware: The IRS Has Begun Enforcing Employer Penalties Under the ACA,” client alert, November 30, 2017 (author)
- “Expert Witnesses in Tax Controversies,” ABA Section of Taxation 2017 May Meeting, Washington D.C., May 2017 (speaker)
- “Pretrial Tips and Best Practices,” ABA Joint Fall CLE Meeting, Boston, September 2016 (speaker)
- “Ethics for the Tax Professional,” NY County Lawyers’ Association, New York, June 2016 (speaker)
- “Tax Controversy 101: The Tax Court Cases that Every Practitioner Should Know,” ABA Section of Taxation 2016 May Meeting, Washington, D.C., May 2016 (speaker)
- “Nuts & Bolts: The Administrative Tax Controversy Case From Examination to Appeals,” ABA Section of Taxation Mid-Year Meeting, Los Angeles, January 2016 (speaker)