Aaron Esman joined Caplin & Drysdale's New York office in 2016. His primary practice includes assisting individual and corporate clients in matters relating to voluntary disclosures, criminal tax fraud investigations, and civil penalty examinations.
Prior to joining the firm, Mr. Esman was an extern at the Internal Revenue Service’s Office of Chief Counsel, where he argued on behalf of the IRS in Tax Court and prepared pretrial memoranda, answers, and stipulations of fact. Mr. Esman’s corporate experience includes a clerkship with Porsche Cars North America, Inc. and he was also a Summer Associate and extern at the American Cancer Society, Inc.
During law school, Mr. Esman was named to the Order of Barristers, a national honor society promoting excellence in oral advocacy and brief writing. In addition to being Executive Managing Editor of the Emory Corporate Governance and Accountability Review, he was also Director of Standards for and on the Executive Board of the Emory Moot Court Society, as well as Vice President of the Tax Society.
Speaking Engagements
- 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, ABA Section of Taxation May Meeting, May 1, 2020
- Moderator, Ethical Issues in Federal Tax Practice – The Government Perspective, ABA Section of Taxation, 2020 ABA Midyear Meeting, January 31, 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
Click here for a full list of speaking engagements.
Recent Publications
- "IRS Will Continue Captive Insurance and Syndicated Conservation Easement Examinations Despite Covid-19 Pandemic,"
with Rachel L. Partain, Charles M. Ruchelman, and Christopher S. Rizek, Caplin & Drysdale Client Alert, April 27, 2020
- "Updated Filing and Payment Extensions Under Notice 2020-23,"
with Dianne C. Mehany, Victor A. Jaramillo, Scott D. Michel, and Zhanna A. Ziering, Caplin & Drysdale Client Alert, April 10, 2020
- "The Impact of Notice 2020-18 on Information Returns,"
with Dianne C. Mehany, Victor A. Jaramillo, and Zhanna A. Ziering, Caplin & Drysdale Client Alert, March 30, 2020
- "IRS Announces Tax Collection Easing and Payment Flexibility During COVID-19 Crisis,"
with Scott D. Michel, Charles M. Ruchelman, and Benjamin Z. Eisenstat, Caplin & Drysdale Client Alert, March 30, 2020
- "EXPERT ANALYSIS: Planning For Partnership Representatives In The New Year,"
with Charles M. Ruchelman and Rachel L. Partain, Law360, January 4, 2019
- "BLOG: IRS Publishes Draft Instructions for Form 8979, Partnership Representative Revocation, Designation, and Resignation Form,"
with Charles M. Ruchelman, www.PartnershipRepresentative.com, December 5, 2018
- "Year-End Updates on Partnership Representatives,"
with Charles M. Ruchelman and Rachel L. Partain, Caplin & Drysdale Client Alert, November 6, 2018
- "INSIGHT: People, Places, and Things: Final Regulations on the Eligibility, Designation, Revocation, and Authority of Partnership Representatives,"
with Rachel L. Partain, Bloomberg Tax: Daily Tax Report, September 11, 2018
- "Paradise Papers: U.S. Citizens and Residents Required to Report on Offshore Assets,"
with Mark D. Allison, J. Clark Armitage, Peter A. Barnes, and Kirsten Burmester, Caplin & Drysdale Client Alert, November 6, 2017
- "The New Partnership Audit Regime: What We Know, What We Do Not and What Is Next,"
with Rachel L. Partain, Tax Management Memorandum, Bloomberg BNA, January 23, 2017
- "Weighing Fiduciary Duties with 21st Century Realities – Evaluating the Viability of Remote Participation for Boards of Directors,"
1 Emory Corp. Governance & Accountability Rev. 43, January 1, 2014
Click here for a full list of publications.