Alan Appel focuses his practice in international and domestic tax planning involving taxation of mergers and acquisitions, partnerships, joint ventures, limited liability companies and tax controversy matters.  Mr. Appel began his career as a trial attorney in the Office of Chief Counsel, Internal Revenue Service in Washington, D.C., and New York City.  On behalf of the American Bar Association Tax Section, Mr. Appel had primary responsibility for drafting and submitting comments to the U.S. Treasury Department and IRS concerning the scope of the guidance provided by the proposed regulations under Section 1446 of the Internal Revenue Code and also was asked by the Office of the Chief Counsel to train its attorneys on this issue.  Mr. Appel recently published two articles on the Section 1446 regulations in The Journal of International Taxation, a third article in the Tax Management Memorandum and a forth article in the Tax Management International Journal.

Mr. Appel is on the Board of Advisors for the Journal of International Taxation and the Journal of Taxation and Regulation of Financial Institutions.  He has published articles in The Journal of Taxation, Tax Management Memorandum, Tax Management International Journal, The Journal of International Taxation, the New York Law Journal and the Westchester Bar Journal.  Mr. Appel has appeared on both radio and television discussing various income tax issues.  Mr. Appel is a member of the adjunct tax faculty of the New York Law School. Mr. Appel was also recently featured in "Taxpayers Strained by New FATCA Requirements" in AccountingToday.com, a leading provider of online business news for the tax and accounting community, concerning the Foreign Account Tax Compliance Act's new requirements.
 

Bar and Court Admissions

New York, 1977

District of Columbia, 1979

Florida, 1976

United States Supreme Court

United States Court of Federal Claims

United States District Courts for the Eastern and Southern Districts of New York

United States Tax Court

Education

New York University, LL.M, 1980

New York Law School, J.D., 1976

Baruch College, B.B.A., 1973

Professional Affiliations

• American Bar Association Section of Taxation – Chair, U.S. Activities of Foreigners and Tax Treaties   Committee
• New York State Bar Association – Section of Taxation
• The Association of the Bar of the City of New York
• The Florida Bar – Section of Taxation
• The District of Columbia Bar – Section of Taxation

Civic Involvement and Honors

• Sutton Place Synagogue/The Jewish Center for the United Nations - Board of Trustees and Patron