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.
Recent Speaking Engagements
- Chair, Civil and Criminal Tax Penalties, 2018 ABA Section of Taxation May Meeting, May 12, 2018
- Moderator, Department of Justice Tax Division Update, 2018 ABA Section of Taxation May Meeting, May 12, 2018
- Panelist, Collection of Title 31 International Penalties, 2018 ABA Section of Taxation May Meeting, May 11, 2018
- Moderator, Tools of the Trade – A Review of the Government's Arsenal in Criminal Tax Investigations, FBA 2018 42nd Annual Tax Law Conference, March 9, 2018
- Chair, Civil and Criminal Tax Penalties, American Bar Association Section of Taxation 2018 Midyear Meeting, February 10, 2018
- Speaker, Civil Fraud and Accuracy Penalties: Strategies for the Administrative Appeal and Litigation, 34th Annual National Institute on Criminal Tax Fraud and Seventh Annual National Institute on Tax Controversy, December 7, 2017
- Chair, Civil and Criminal Tax Penalties, ABA Section of Taxation, 2017 Joint Fall CLE Meeting, September 16, 2017
- Moderator, Introduction to New Chief of Criminal Investigations, ABA Section of Taxation, 2017 Joint Fall CLE Meeting, September 16, 2017
- Moderator, Internal Revenue Service, Criminal Investigation - Update, 2017 ABA Section of Taxation May Meeting, May 13, 2017
- Moderator, Restitution, ABA Tax Section, January 21, 2017
- Moderator, Offshore: What Should the Noncompliant Accountholders be Doing Now?, The 2016 ABA 33rd Annual National Institute on Criminal Tax Fraud and 6th Annual National Institute on Tax Controversy, December 8, 2016
- Moderator, Department of Justice Tax Division Update, American Bar Association Section of Taxation 2016 Fall Meeting, October 1, 2016
- Moderator, Internal Revenue Service, Criminal Investigation - Update, American Bar Association Section of Taxation 2016 May Meeting, May 7, 2016
- Panelist, Offshore: What Should the Noncompliant Accountholders be Doing Now?, American Bar Association, 32nd Annual National Institute on Criminal Tax Fraud and 5th National Institute on Tax Controversy Conference, December 10, 2015
- Panelist, Aggressive Audit Techniques - Tales from the Trenches, American Bar Association, 2015 Joint Fall CLE Meeting, September 19, 2015
- Speaker, Offshore Enforcement, Federal Bar Association Section of Taxation, Tax Practice and Procedure Roundtable Discussion, June 29, 2015
- Panelist, Mitigating the Conviction: Addressing Immediate and Collateral Consequences, American Bar Association, 31st Annual National Institute on Criminal Tax Fraud & 4th Annual National Institute on Tax Controversy, December 12, 2014
- 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, Civil & 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
- Panelist, Civil & Criminal Tax Penalties: Reports of Subcommittees on Important Developments, American Bar Association, 2012 Midyear Meeting, February 18, 2012
- Moderator, Sentencing - How to Make the Best of a Bad Situation, 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.
Recent Publications
- "IRS's Offshore Voluntary Disclosure Program Ending: Impact on U.S. Taxpayers,"
with Zhanna A. Ziering, Benjamin Z. Eisenstat, Scott D. Michel, and Dianne C. Mehany, Caplin & Drysdale Client Alert, March 14, 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 Arielle M. Borsos, Caplin & Drysdale Client Alert, November 6, 2017
- "IRS Launches Issue Based Corporate Compliance Campaigns,"
with Mark D. Allison, J. Clark Armitage, Kirsten Burmester, and Neal M. Kochman, Global Tax Weekly, February 16, 2017
- "IRS Launches 13 Issue-Based Corporate Compliance Campaigns,"
with Mark D. Allison, J. Clark Armitage, Kirsten Burmester, and Neal M. Kochman, Caplin & Drysdale Client Alert, February 3, 2017
- "Report of Foreign Bank and Financial Accounts (FBAR)" (Book),
with Zhanna A. Ziering and Mark E. Matthews, Bloomberg BNA's Tax Management Portfolio, June 29, 2016
- "IRS to Hire 700 for Civil and Criminal Tax Enforcement,"
with Matthew C. Hicks and Cono R. Namorato, International Law Office, May 20, 2016
- "IRS to Hire 700 for Civil and Criminal Tax Enforcement,"
with Matthew C. Hicks and Cono R. Namorato, Caplin & Drysdale Client Alert, May 5, 2016
- "U.S. Passports in Jeopardy for Taxpayers Owing the IRS,"
with Mark D. Allison and Dianne C. Mehany, Global Tax Weekly, January 11, 2016
- "U.S. Passports in Jeopardy for Taxpayers Owing the IRS,"
with Dianne C. Mehany, Victor A. Jaramillo, and Zhanna A. Ziering, Caplin & Drysdale Client Alert, December 9, 2015
- "New Law Changes FBAR Filing Deadline,"
with Zhanna A. Ziering, Charles M. Ruchelman, Mark D. Allison, and Mark E. Matthews, Caplin & Drysdale Client Alert, August 10, 2015
Click here for a full list of publications.