Stephen Josey
The Grace Building
1114 Avenue of the Americas
32nd Floor
New York, New York 10036
I regularly draw upon the skills and knowledge that I gained from government experience to assist clients in resolving their tax disputes efficiently and fairly. Stephen Josey is an experienced tax controversy attorney who represents taxpayers in civil and criminal matters involving the Internal Revenue Service, the New York State Department of Taxation and Finance, and the United States Department of Justice Tax Division. He has extensive experience representing taxpayers during audits and administrative investigations, and has litigated a wide range of tax disputes including Tax Court matters (deficiency proceedings, collection due process cases, and reviews of innocent spouse claims), tax refund suits in federal trial courts, summons enforcement matters, collection actions, and bankruptcy disputes involving tax claim priority and dischargeability.
Prior to joining private practice, Stephen held positions as a trial attorney with both the Tax Division and Civil Division of the United States Department of Justice, where he was hired through the Attorney General’s Honors Program and received the Tax Division’s Outstanding Attorney Award. Immediately after law school, Stephen served as a law clerk for the Hon. J. Daniel Breen of the United States District Court for the Western District of Tennessee.
Stephen received his B.A. with High Distinction from the University of Michigan and his J.D. from Vanderbilt University Law School.
Experience Highlights
Represented an individual under criminal investigation by the United States Department of Justice Tax Division. During the investigation, the government issued a subpoena to a law firm that provided the client with both legal and accounting advice. Both the individual and the law firm challenged the subpoena leading to a multi-year privilege dispute that culminated in the Supreme Court of the United States granting certiorari in the matter, In re Grand Jury (Case No. 21-1397)
Represented an individual under criminal investigation by the United States Department of Justice Tax Division for promotion of “syndicated conservation easements”
(Fed. Cl.) – Obtained a favorable settlement for a finance executive in a refund action involving procedures for claiming foreign tax credits
(S.D.N.Y.) – Obtained a settlement for an estate executor in a suit by the United States Department of Justice to reduce estate taxes to judgment and to hold the executor personally liable under the federal insolvency statute
Obtained full innocent spouse relief for a pro bono client in a conciliation conference before the New York State Department of Taxation and Finance Bureau of Conciliation and Mediation Services
Provided pre-litigation analysis for a large corporation on a potential multi-billion-dollar excise tax refund claim
Counsel large businesses on tax-related bankruptcy procedures, including tax claim priority and dischargeability of tax liabilities
Advise executives of acquired companies on substantiating tax return positions and represent executives under audit for tax issues stemming from business acquisitions including eligibility for the qualified small business stock exclusion and accounting for contingent earnouts
Represent clients during tax penalty audits and litigation, including matters involving foreign information return penalties and tax return preparer penalties
Assist clients with navigating federal and state voluntary disclosure programs for issues including tax return non-filing, failing to report taxable income, and misclassifying workers for employment tax purposes
Represent high-net-worth individuals and public figures in sensitive tax collection matters
Credentials
- Vanderbilt University Law School, J.D., 2012 (Vanderbilt Journal of Entertainment and Technology Law, Managing Editor)
- University of Michigan, B.A. Economics and Organizational Studies with High Distinction, 2009
- Trial Attorney, United States Department of Justice, Civil Division, 2016-2018
- Trial Attorney, United States Department of Justice, Tax Division, 2013-2016
- Judicial clerk to The Honorable J. Daniel Breen, U.S. District Court for the Western District of Tennessee, 2012-2013
- The Best Lawyers in America© (BL Rankings, LLC), “Ones to Watch,” (New York): Litigation and Controversy – Tax, 2022–2025; Commercial Litigation, 2021–2025
- United States Department of Justice, Tax Division – Outstanding Attorney Award, 2016
- American Bar Association Section of Taxation
- Former Co-Chair, New York City Bar Association, Personal Income Taxation Committee
- New York
- District of Columbia
- Tennessee
- InsightOctober 7, 2024
Published by Bloomberg INDG, Bloomberg Tax (October 7, 2024)
- InsightApril 12, 2024
Published by Bloomberg INDG
- “Criminal Tax Investigations and Procedures: What Practitioners Need to Know”, New York County Lawyers Association, November 1, 2023 (co-speaker)
- “Diversity in the Tax Bar – Reflections on Lessons Learned and the Path Forward,” Tax Notes, September 4, 2023 (co-author)
- “An Inconvenient Truth About Remote Work – Connecticut’s Income-Sourcing Statute Needs Fixing,” CPA Journal, May/June 2023 Issue (author)
- “Diversity in the Tax Bar,” Law Firm Anti-Racism Alliance Tax System Working Group Discussion Series, September 30, 2022 (co-panelist)
- “Tips on Qualified Small Business Stock Exclusions, Law360 Tax Authority, July 27, 2022 (author)
- Civil and Criminal Tax Penalties Committee Panel, ABA Section of Taxation, May 2021 Meeting (co-speaker)
- “Accounting for Sales with Contingent Obligations: Methods and Considerations,” CPA Journal, May 2020 Issue (author)
- “This is Privileged, Right? Attorney-Client Communications in the Tax Return Preparation Context,” Journal of Tax Practice and Procedure, October-November 2019 Edition (co-author)
- “Give Me Back My Money: The Life of a Refund Suit,” IRS Representation Conference, November 21, 2019 (co-panelist)
- “To Amend or not to Amend: Correcting Non-compliance on Past Returns,” Journal of Tax Practice and Procedure, February – March 2019 Edition (co-author)