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Education

  • J.D., Tulane University Law School, 1998, cum laude
  • LL.M., New York University School of Law, 1999
  • B.S., University of North Carolina at Charlotte, 1993

Bar and Court Admissions

  • District of Columbia
  • North Carolina
  • U.S. District Court for the Western District of North Carolina
  • U.S. Tax Court
  • District of Columbia Court of Appeals

Other Professional Affiliations

American Bar Association (Tax Section)

Niles A. Elber

Member, Washington, D.C.
(202) 862-7827
nelber@capdale.com | v-card | PDF
Niles A. Elber is a Member in Caplin & Drysdale's Washington, D.C. office. He has been with the firm since 2004. Prior to joining the firm, Mr. Elber spent five years practicing with a boutique tax firm in Charlotte, North Carolina where he advised clients on a variety of tax planning and controversy matters.

Mr. Elber's current practice consists of assisting clients with their civil and criminal tax problems. He has experience dealing with tax controversies at all levels including Internal Revenue Service examinations, appeals, and collection matters, and proceedings in the United States Tax Court. Mr. Elber's recent engagements include: representing a client in an audit and an ensuing criminal investigation involving more than $40M in unreported income, where the case had substantial and complex tax accounting issues as well as complex allegations of fraud; assisting the board of directors of a tax exempt entity in successfully negotiating with the IRS over an employment tax/trust fund collection matter so as to avoid closure of the organization; and guiding a client through IRS summons compliance and an innocent spouse case where the client's spouse was the target of an IRS criminal investigation.

Mr. Elber has also worked extensively on both IRS criminal investigation division and grand jury criminal tax investigations. With respect to both his civil and criminal tax work, Mr. Elber has particular experience in directing substantial forensic accounting projects and in guiding clients through summons and subpoena compliance involving large document productions. A unique and quickly growing part of Mr. Elber's practice is advising clients on efficient means of responding to government requests for electronic records.

Mr. Elber received his J.D., cum laude, from Tulane University and an LL.M. in tax from New York University. Before law school, he spent several years as an accountant and financial analyst with several North Carolina manufacturers. He was recently awarded the prestigious Nolan Fellowship for his leadership by the ABA Taxation Section.

Awards & Rankings

  • Martindale-Hubbell AV Preeminent, 2014-present
  • The Legal 500, Leading Lawyer, 2011-2012

Recent Speaking Engagements

  • Panelist, 2014 OVDP and Streamlined Procedures - An Update, American Bar Association, 2014 Joint Fall CLE Meeting, September 20, 2014
  • Panelist, Sentencing and Incarceration Considerations When Representing the Guilty Client, American Bar Association, July 30, 2014
  • Moderator, Latest Developments in Offshore Opt Outs and Examinations, American Bar Association, January 25, 2014
  • Speaker, Criminal Investigations/Offshore Reporting, North Carolina Bar Association, 12th Annual North Carolina / South Carolina Tax Section Workshops, May 24, 2013
  • Panelist, Reports of Subcommittees on Important Developments, American Bar Association, 2013 May Meeting, May 11, 2013
  • Panelist, Global High Wealth Industry Group Examinations, District of Columbia Bar, Tax Audits and Litigation Tax Committee, February 26, 2013
  • Panelist, Civl & Criminal Tax Penalties: Reports of Subcommittees on Important Developments, American Bar Association, 2013 Midyear Meeting, January 26, 2013
  • Panelist, Revisiting the Sensitive Audit in an Era of Greater Financial Transparency, American Bar Association, December 6, 2012
  • Speaker, OVDI: Where Are We and How Did We Get There, The Society of Trust and Estate Practitioners (STEP), Mid-Atlantic Chapter Meeting, December 3, 2012
  • Speaker, Civil & Criminal Tax Penalties: Reports of Subcommittees on Important Developments, American Bar Association, 2012 Joint Fall CLE Meeting, September 15, 2012
  • Panelist, Civil and Criminal Tax Enforcement: What Can We Expect from the IRS?, J. Nelson Young Tax Institute, April 26, 2012
  • Moderator, Sentencing - How to Make the Best of a Bad Situation, American Bar Association, 2012 Midyear Meeting, February 18, 2012
  • Panelist, Civil & Criminal Tax Penalties: Reports of Subcommittees on Important Developments, American Bar Association, 2012 Midyear Meeting, February 18, 2012
  • Moderator, Sentencing: The Bottom Line, 28th Annual National Institute on Criminal Tax Fraud and the First National Institute on Tax Controversy, December 1, 2011
  • Panelist, Reports of Subcommittees on Important Developments Regarding Civil and Criminal Tax Penalties - Federal Sentencing Guidelines, American Bar Association, 2011 Joint Fall CLE Meeting, October 22, 2011
  • Speaker, Recent Developments, IRS National Tax Forum, August 30, 2011
  • Speaker, Resolving IRS Tax Controversies, How to Prepare for Audits and Appeals, Resolve IRS Disputes, Mitigate Penalties and Understand Alternative Dispute Resolution Methods, Bloomberg BNA, June 13, 2011
  • Speaker, Reports of Subcommittees on Important Developments: Sentencing Guidelines, American Bar Association, 2011 Midyear Meeting, January 21, 2011
  • Speaker, Reports of Subcommittees on Important Developments - Sentencing Guidelines, American Bar Association, 2010 Joint Fall CLE Meeting, September 25, 2010

Click here for a full list of speaking engagements.