Aaron M. Esman, an accomplished tax controversy and litigation attorney based in New York, represents individual and entity taxpayers before the Internal Revenue Service, the Department of Justice, and state & local taxing authorities.
He represents taxpayers in all stages of tax controversy, including audits, appeals, and litigation. Esman also advises clients on tax matters related to corporate transactions, mergers & acquisitions, compliance, and corporate governance.
When not working, Esman is an active member of the American Bar Association Section of Taxation, where he serves as Vice-Chair of the Standards of Tax Practice Committee and Vice-Chair of the LGBTQ+ Lawyers in Tax Forum. He is regularly asked to speak on tax matters for tax and non-tax audiences and moderated a series of panels alongside staff from the Internal Revenue Service.
Esman is a proud supporter of the arts and can often be found at one of the city’s great theaters. He serves on the Alumni Council for the University of Miami.
Education
- New York University School of Law, New York, New York
- LL.M. in Taxation
- Emory University School of Law, Atlanta, Georgia
- Juris Doctor
- Honors:
- Emory Corporate Governance and Accountability Review, Executive Managing Editor
- Emory Moot Court Society
- Order the Barristers
- Transactional Law and Skills Certificate.
- University of Miami Coral Gables, Florida
- Bachelor of Business Administration
- Bachelor of Science in Communications
Bar and Court Admissions
States/Jurisdictions:
- New York
- New Jersey
- District of Columbia
Courts:
- Supreme Court of the United States
- United States Tax Court
- United States Court of Federal Claims
- Southern District of New York
- Eastern District of New York
- Western District of New York
- Northern District of Illinois
Professional Affiliations and Activities
- Member, American Bar Association Section of Taxation
- Vice-Chair, Standards of Tax Practice Committee
- Vice-Chair, LGBTQ+ Lawyers in Tax Forum
- Adopt-A-Base VITA Training Program Instructor, West Point Military Academy and Fort Hamilton (2017-2021)
- University of Miami
- Alumni Council
- LGBTQ+ Canes, President
Awards and Recognition
- American Bar Association Section of Taxation, John S. Nolan Fellow (2022-2023).
- Best Lawyers, Ones to Watch in America, Corporate Law; Litigation & Controversy – Tax (2024-present).
- Super Lawyers, New York Rising Star (2018-present).
Publications and Written Works
- Author, “EXPERT ANALYSIS: Planning For Partnership Representatives In The New Year,” Law360, January 4, 2019
- Author, “INSIGHT: People, Places, and Things: Final Regulations on the Eligibility, Designation, Revocation, and Authority of Partnership Representatives,” 176 DTR 12, Bloomberg Tax: Daily Tax Report, (09/11/2018)
- Author, “The New Partnership Audit Regime: What We Know, What We Do Not and What Is Next,” Vol. 58, No. 2, p. 35. Tax Management Portfolio, January 23, 2017
- Author, “Weighing Fiduciary Duties with 21st Century Realities–Evaluating the Viability of Remote Participation for Boards of Directors,” 1 Emory Corp. Governance & Accountability Rev. 43, 2014
Speaking Engagements
2025
- Speaker, “Securing Relief from Late Elections – 9100 and Beyond” at the NYU Tax Controversy Forum on June 26, 2025.
- Moderator, “AI-ing Your Audit and Litigation Practice” at the American Bar Association Section of Taxation 2025 May Meeting on May 9, 2025.
- Speaker, Tax Controversy Panel for the New York University School of Law Tax Law Association on March 20, 2025.
- Panelist, “How to Navigate Minefields When Representing a Taxpayer During Litigation,” ABA Section of Taxation, 2025 Midyear Meeting, February 2025.
2024
- Panelist, “The Sun is Setting: Addressing Ethical Issues with Potential Changes in Tax Law,” ABA Section of Taxation, 2024 Fall Tax Meeting, September 2024.
- Panelist, “I Always Think That Everything Could Be a Trap: Ethical Dilemmas in Tax Controversy,” ABA Section of Taxation, Webinar, August 2024.
- Panelist, “Avoiding the Ethical Quagmire in Tax Controversy,” New York Law School 21st Annual Tax Lawyering Workshop, May 2024.
2023 – 2018
- Moderator, “Estate Planning and Workplace Benefits for LGBTQ+ Taxpayers,” ABA Section of Taxation, 2023 Fall Tax Meeting, October 2023.
- Panelist, “Nuts and Bolts of Tax Litigation – Administrative Process Summary, Choice of Forum, and Initiating a Case,” ABA Section of Taxation, Webinar, August 2023.
- Panelist, “An Introduction to Tax Controversy – Representing Individuals, Businesses, and Diverse Taxpayers,” 2023 ABA Section of Taxation Midyear Tax Meeting, February 2023.
- Moderator, “Ethical Issues in Federal Tax Practice – The Government Perspective,” ABA Section of Taxation, recurring series during spring and fall meetings, 2019 – 2023.
- Moderator, “Ethical Issues Regarding the Partnership Representative,” 2018 ABA Section of Taxation, Fall Tax Meeting, October 2023.
