Niles A. Elber, a Member in Caplin & Drysdale's Washington, D.C., office, has been with the firm since 2004. Mr. Elber helps U.S. taxpayers (residing in the U.S. and abroad) resolve or minimize their civil and criminal tax problems, as well as assists clients who need to come into compliance with their U.S. tax obligations. 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.
With considerable experience handling offshore compliance matters, Mr. Elber has represented hundreds of clients in voluntary disclosures, FBAR Penalty exams, and civil and criminal tax investigations related to unreported foreign bank accounts. Moreover, he handles tax controversies at all levels including IRS examinations, appeals and collection matters, and proceedings in federal court.
Mr. Elber works extensively on both IRS CI and federal grand jury tax investigations. With respect to both his civil and criminal tax work, he has particular experience in directing substantial forensic accounting projects and in guiding clients through summons and subpoena compliance involving large-scale document productions.
An avid speaker, Mr. Elber lectures on topics involving offshore reporting and tax enforcement, representing taxpayers before the IRS, and sentencing issues arising from criminal tax cases. In 2016, he was elected to be a Fellow of the American College of Tax Counsel (ACTC), an honor reserved for those at the top of their profession. Mr. Elber is also a former ABA Nolan Fellow, which honors a select group of outstanding young tax lawyers from across the nation who have shown significant contribution, service, and leadership. Moreover, peers have recognized him with a Martindale-Hubbell® AV® Preeminent™ rating.