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Partner - Alan E. Lieberman

Alan E. Lieberman

Partner

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Alan Lieberman is a member of the firm’s seven-person Management Committee and Co-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. In addition, Alan represents clients in the formation, reorganization, and liquidation of business entities and tax-exempt organizations.  He also represents corporations, limited liability companies and partnerships in governance matters and business transactions, such as mergers, acquisitions and joint ventures. Alan additionally represents clients in the waste and power generation industry in the development, financing and operation of resource recovery facilities, power generation projects, recycling facilities, transfer stations and solid waste disposal and treatment facilities.

Alan co-authored, with the Connecticut Department of Revenue Services, 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; 2006-2013
  • Listed in The Best Lawyers in America®: Tax Litigation & Controversy; 2012-2015; Tax Law; 2013-2015 
  • Named "Lawyer of the Year": Best Lawyers' 2013 Hartford Region Litigation and Controversy - Tax
  • 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
  • The Fellows of the American Bar Foundation: Member
  • Connecticut Bar Foundation: James W. Cooper Sustaining Life 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, Not-for-Profit Conference 
  • Connecticut Business and Industry Association: Lecturer, State Tax Conference 
  • Connecticut Bankers Association: Lecturer

Professional Affiliations

  • American Bar Association: Taxation Section; Business Law Section
  • Connecticut Bar Association: Executive Committee, Taxation Section; Executive Committee, 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

August 25, 2014  Connecticut Delays Until 2015 the Acceleration of the Due Date for Sales and Use Tax Returns and Payments
June 18, 2014  Connecticut Tax Developments 2014
June 2, 2014  Income Tax Issues for Connecticut Businesses
January 14, 2014  IRS Releases Further Guidance for Tax-Exempt Hospitals
December 19, 2013  2014 Connecticut Tax Forecast: DRS Legislative Proposals, Transparency and Regulations
October 31, 2013  Updated 2013 Connecticut Tax Developments
July 9, 2013  New York Court Upholds the MTA Payroll Tax
June 18, 2013  Connecticut Tax Developments 2013
June 2013  Connecticut Tax Developments
October 30, 2012  MTA Payroll Tax Protective Refund Claims Due: UPDATE
October 9, 2012  Business Tax Policy Change Is In The Air (Again)
October 1, 2012  Connecticut Tax Developments 2012
June 22, 2012  2012 Regular and June Legislative Sessions: No News is Good News?
March 28, 2012  Connecticut Supreme Court Nexus Decision Expands Definition of Retailers Required to Collect Sales and Use Tax
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

June 24, 2014  Connecticut Society of CPAs Not-For-Profit Organizations Conference
June 13, 2014  CBIA's 2014 Connecticut Tax Conference
November 20, 2013  2013 Tax 360 Conference
November 8, 2013  CT Bankers Association Annual Meeting: 2013 Connecticut Tax Update
June 26, 2013  Connecticut Society of CPA's, Not-for-Profit Organizations Conference
June 21, 2013  CBIA's 2013 Connecticut Tax Conference
June 13, 2013  The Legal and Tax Implications of the IRS Final Report on the Colleges and Universities Compliance Project
November 28, 2012  2012 Tax 360 Conference: State Tax Legislative Update
November 27, 2012  2012 Tax 360 Conference: Federal Tax Legislative Update
November 13-14, 2012  The 2012 University of Connecticut Income Tax School for Practitioners
October 20, 2012  Connecticut Tax Update for Financial Institutions
June 19, 2012  Fiduciary Responsibilities of Officers and Directors of Not-For Profit Organizations
March 29, 2012  Tax Essentials for Independent Schools
November 15 - 16, 2011  The 2011 University of Connecticut Income Tax School for Practitioners
November 8, 2011  2011 Tax 360 Conference: State Tax Legislative Update
May 20, 2011  CBIA's 2011 Connecticut Tax Conference
November 17, 2010  Health Care Reform Workshop
November 17, 2010  The 2010 University of Connecticut Income Tax School for Practitioners
November 2, 2010  2010 Tax 360 Conference: State Tax Legislative Update
November 1, 2010  2010 Tax 360 Conference: Federal Tax Legislative Update
October 14, 2010  Health Care Reform Workshop
June 30, 2010  Health Care Reform Series Workshop I
June 24, 2010  Connecticut Society of CPA's, Not-for-Profit Organizations Conference
May 21, 2010  CBIA's 2010 Connecticut Tax Conference
November 10, 2009  2009 Tax 360 Conference: State Tax Legislative Update
May 14, 2009  CBIA's 2009 Connecticut 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 2008 Connecticut Business Tax Conference
December 4, 2007  The 2007 University of Connecticut Income Tax School for Practitioners
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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