Alan E. Lieberman

Partner

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Alan Lieberman is Chair of the Firm's Tax and Employee Benefits Practice Group.

Alan's practice involves counseling clients on matters involving international, federal, state and local taxation, and representing them in tax-related disputes in administrative and court proceedings. Alan also represents clients in the formation, reorganization, and liquidation of business entities and tax-exempt organizations, and in business transactions including corporations, limited liability companies and partnerships, and in business transactions, including mergers and acquisitions, and joint ventures.

Alan co-authored, with the Connecticut Department of Revenue Services, new Connecticut corporation business tax provisions governing the taxation of financial service entities, and administrative pronouncements explaining the provisions. He also is the editor of the publication, "Taxes on Connecticut Business & Industry", published by the Connecticut Business & Industry Association.

Distinctions

  • AV Peer Review Rated, Martindale-Hubbell
  • Listed as a Connecticut Super Lawyer®: Tax; 2006-2012
  • Listed in The Best Lawyers in America®: Litigation & Controversy-Tax; 2012
  • Connecticut General Assembly, Streamlined Sales Tax Commission
  • Connecticut General Assembly Task Force on the Taxation of Financial Institutions: Co-Chair
  • Connecticut Department of Revenue Services Committee on the Taxation of the Financial Services Industry: Co-Chair
  • Connecticut Department of Revenue Services Committee on the Taxation of Partnerships and Limited Liability Companies: Member
  • Connecticut Department of Revenue Services Committee on Single Factor Apportionment: Member
  • Connecticut Department of Revenue Services Business/Practitioner Liaison Group: Member
  • Connecticut Bar Foundation: James W. Cooper Fellow

Teaching Positions

  • University of Connecticut: Instructor, Income Tax School for Practitioners
  • Connecticut Society of Certified Public Accountants: Lecturer, State Tax Forum, Federal Tax Forum
  • Connecticut Business and Industry Association: Lecturer, State Tax Conference 
  • Connecticut Bankers Association: Lecturer

Professional Affiliations

  • American Bar Association: Business Law Section
  • Connecticut Bar Association: Executive Committee, Taxation Section; Business Law Section
  • Hartford County Bar Association
  • Connecticut Business and Industry Association: Standing Tax Committee
  • Hartford Tax Club: President (1996-1997)
  • Internal Revenue Service Key District Exempt Organization Liaison Group
  • MetroHartford Chamber of Commerce: Tax Policies Committee
  • National Association of Bond Lawyers
  • Connecticut Society of Certified Public Accountants: State Taxation Committee

Community Involvement

  • Channel 3 Kids Camp: Honorary Director and Former President
  • The Hartford Club: Former President

Cable Television Operator

Successfully defended against assessments of the sales and use tax and gross earnings tax.

Waste-to-Energy Facility Operator

Regularly represent international operator of waste-to-energy and other solid waste disposal facilities in negotiation of disposal agreements.

Publications

December 31, 2011  Connecticut Tax Developments 2011
November 10, 2011  New DRS Special Notice Regarding Hospital Net Patient Revenue Tax
November 3, 2011  Connecticut General Assembly Enacts Economic Growth and Jobs Creation Act in October Special Session
September 28, 2011  New IRS Classification Settlement Program Provides Tax Relief for Independent Contractor Misclassification
September 8, 2011  Tropical Storm Irene Prompts Connecticut and Federal Tax Filing Extensions
July 15, 2011  Legislative Sessions End with More Taxes and More Questions
June 15, 2011  IRS Revokes Tax-Exempt Status of Hundreds of Thousands of Organizations and Provides Guidance on Reinstatement Process
June 14, 2011  Partial Relief for Tax-Exempt Hospitals on Form 990 for 2010
May 6, 2011  Connecticut General Assembly Approves Budget for the Biennium
March 25, 2011  Educational Organizations: Revenue Generated from Room Rentals
February 23, 2011  Governor's Budget Provides for More Taxes for Everyone
September 24, 2010  Connecticut Publishes Guidance on Economic Nexus Legislation
August 19, 2010  Exempt Organizations Update
July 1, 2010  Connecticut General Assembly Enacts Tax Law Changes During June Special Session
June 22, 2010  IRS Issues Guidance on the Indoor Tanning Services Excise Tax
June 16, 2010, Updated December 2010  Connecticut Tax Developments 2010
May 28, 2010  IRS Announces One-Month Application Period for Qualifying Therapeutic Discovery Project Tax Credit
May 3, 2010  Health Care Reform: Federal Tax Law Changes
October 23, 2009  Connecticut Tax Developments 2009
October 16, 2009  Special Connecticut Tax Settlement and Disclosure Programs
September 4, 2009  Connecticut Budget Impasse Resolved
May 11, 2009  Connecticut Tax Amnesty: An Opportunity for Everyone
April 1, 2009  Connecticut Tax Amnesty Program
February 6, 2009  Proposed Connecticut Tax Legislation
December 31, 2008  Connecticut Tax Developments 2008
November 14, 2008  Connecticut Tax Developments

Events

November 15 - 16, 2011  The 2011 University of Connecticut Income Tax School for Practitioners
November 8, 2011  CSCPA Tax 360 Conference
May 20, 2011  CBIA's 2011 Connecticut Tax Conference
November 17, 2010  CT Personal Income Tax and Domicile Issues
November 17, 2010  Health Care Reform Workshop
November 2, 2010  State Employment Tax Audit Hot Topics
November 2, 2010  Connecticut Legislative Update
November 1, 2010  Healthcare Reform: Tax and Employee Benefit Issues
October 14, 2010  Health Care Reform Workshop
June 30, 2010  Health Care Reform Series Workshop I
June 24, 2010  Not-for-Profit Organizations Conference (NFP)
May 21, 2010  CBIA's 2010 Connecticut Tax Conference
November 10, 2009  Tax 360 Conference
May 14, 2009  CBIA’s Connecticut Business Tax Conference
December 17, 2008  The New 2008 Form 990: Are You and Your Clients Ready for the New Disclosure and Policy Requirements?
December 9, 2008  Federal Tax Forum (FTF)
November 19, 2008  The 2008 University of Connecticut Income Tax School for Practitioners
October 21, 2008  The Connecticut Society of Certified Public Accountants (CSCPA) State Tax Forum
October 21, 2008  Updates and Current Developments in Connecticut State Taxation
July 22, 2008  Connecticut Conference of Independent Colleges- CFO Roundtable
June 19, 2008  2008 Form 990 Tax Update - Stamford Marriott Hotel & Spa
June 18, 2008  2008 Form 990 Tax Update - Hartford Marriott
February 28, 2008  Federal and State Tax Update for the Banking Industry
February 7, 2008  CBIA’s Connecticut Business Tax Conference
December 4, 2007  S Corporation Tax Issues
October 29, 2007  Updates and Current Developments in Connecticut State Taxation
February 9, 2007  Hot 2007 Sales and Use Tax Issues
November 14, 2006  Defending Sales and Use Tax Audits and Assessments
October 24, 2006  Update and Current Developments in Connecticut State Taxation
October 12, 2006  Property Tax and Fixed Asset Workshop for Manufacturers
February 17, 2006  Connecticut Sales and Use Taxes Special Topics

Practice Areas

Industries & Featured Services

Education

  • University of Michigan Law School, J.D., 1982, magna cum laude, Order of the Coif 
  • Yale College, B.A., 1978, cum laude

Bar Admissions

  • Connecticut

Court Admissions

  • U.S. District Court, District of CT
  • U.S. Court of Appeals for the Second Circuit
  • U.S. Tax Court
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