Larry Sherlock has achieved notable success both at the Tax Division of the Justice Department and at Chamberlain, including a record of more than 40 cases tried to completion before judges or juries and numerous others decided on motions for summary judgment. His practice focuses primarily on negotiating and litigating federal tax disputes, including disputes arising out of income tax audits, estate and gift tax valuation questions and criminal investigations; representing businesses and individuals before IRS agents, the IRS Appeals Office, the U.S. Tax Court, U.S. Court of Federal Claims, Federal District Courts and Federal Courts of Appeal. In his tax bankruptcy practice, Mr. Sherlock advises clients about the interaction of the Internal Revenue Code and the Bankruptcy Code, including the priority and dischargeability of tax debts, the separate tax status of a debtor's bankruptcy estate, and the creation and exclusion of cancellation of indebtedness income. Mr. Sherlock represents a wide variety of clients, from Fortune 500 companies to small "mom and pop" businesses and individuals. Most recently, he has handled matters that resulted in favorable outcomes at IRS Appeals and in court over complex income tax questions and over IRS challenges to estate tax valuations of family limited partnerships. |