Daniel B. Rosenbaum is a Senior Counsel in Caplin & Drysdale's Washington, D.C., office. Prior to joining Caplin & Drysdale in 1972, he was with the Tax Division of the U.S. Department of Justice, where he represented the Government in tax cases before the U.S. Courts of Appeals.

Services

  • Mr. Rosenbaum's practice focuses on general business tax, employment tax, and tax controversy matters including tax audits, IRS Appeals Office proceedings, technical advice and ruling requests to the IRS National Office, and regulations projects with the Treasury Department
  • He has broad-based experience in dealing with the IRS at the local and national levels on subjects that cut across a broad spectrum of the tax laws, including:
    • Corporate and partnership issues
    • Issues involving taxation of specialized industries such as insurance and oil and gas, tax-exempt bonds, individual income taxes, estate taxes, employment taxes, and tax penalties
  • In the tax controversy arena, he represents individual taxpayers, estates, large and small businesses, law firms, trade associations in connection with industry-wide issues, exempt organizations, and municipalities
  • In the tax planning area, he has extensive experience in business transactions including advising clients on establishing and modifying corporate group structures to maximize tax savings and structuring tax efficient acquisitions, mergers and divestitures
  • He helps clients plan and obtain IRS approval or the opinion of tax counsel on complex corporate transactions, such as spin-offs, taxable and tax-free combinations, demutualizations, and similar matters 
  • He also provides tax advice on general business transactions

Admissions & Education

Bar & Court Admissions
  • District of Columbia
  • New York
  • U.S. Supreme Court
  • U.S. Tax Court
  • District of Columbia Court of Appeals
Education

J.D., Stanford Law School, 1968

B.B.A., City University of New York, City College, 1965

Government Service

Attorney, Tax Division, U.S. Department of Justice, 1968-1972

Professional Activities & Affiliations

Professional Activities

Mr. Rosenbaum served as an Adjunct Professor at the Georgetown University Law School, where he taught several courses in corporate tax. He has written and lectured on such subjects as mergers and acquisitions, liquidations, business valuations, time value of money principles in the tax laws, and employee/independent contractor disputes with the IRS. Mr. Rosenbaum has also served on joint industry/IRS task forces to develop audit guidelines for industry-wide issues.

Other Professional Affiliations

Member, American Bar Association

Newsroom & Publications

Publications & Alerts
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