Attorney Info
Thomas W. Ostrander
Partner
Duane Morris LLP
30 South 17th Street
Philadelphia, PA 19103-4196
USA
Phone: +1 215 979 1802
Fax: +1 215 689 3639
Email:
Ostrander@duanemorris.com
Thomas W. Ostrander represents individuals and entities in complex matters primarily involving disputes with the Internal Revenue Service including examinations, appeals, litigation and collections. He also defends individuals charged with wrongdoing by government entities both federal and state. In addition, he defends and prosecutes civil professional malpractice matters involving accountant and attorney negligence.
He is a member of the Criminal Justice Section and the Committee on Criminal and Civil Tax Penalties of the Taxation Section of the American Bar Association, the Criminal Law and Tax Law sections of the Pennsylvania Bar Association, the Tax Section of the Philadelphia Bar Association and the National Association of Criminal Defense Lawyers.
Mr. Ostrander is a 1982 graduate of New York University School of Law (LL.M., taxation), a 1978 graduate of Temple University School of Law and a graduate of Villanova University.
Areas of Practice
- Tax
- Civil and Criminal Tax Controversies
- White Collar Criminal Defense
- Defense of Professional (attorney and accountant) Malpractice
- Responsible Officer/Trust Fund Recovery Penalty
- Offers In Compromise
- Installment Agreements
- IRS Collection Matters
- Worker Reclassification
- Tax Return Preparer Penalty
- Fraud, Negligence and Accuracy Related Penalties
- Employment Tax Liabilities
- Tax Shelters
- Family Limited Partnerships
- Federal Tax Liens and Levies
- Audits and Appeals
- United States Tax Court Litigation
- Refund Claims, Appeals and Litigation
- Innocent Spouse
- Tax Planning and Litigation
- Deductibility of Litigation Expenses
- Transferee Liability
- IRS Criminal Investigations
- Grand Jury Subpoenas
- IRS Summons
Representative Matters
- In Robinson v. United States, the Third Circuit in a case of first impression established the taxpayer's right to challenge an IRS lien under the "quiet title" provisions of the United States Code. Traditionally such an attack on liens had been viewed as an impermissible challenge to the underlying tax deficiency. Mr. Ostrander, acting as lead counsel, convinced the court that an exception should apply when the Internal Revenue Service failed to comply with its own rules in filing a federal tax lien.
- In Tinsley v. Commissioner, Mr. Ostrander acting as lead counsel convinced the Tax Court that the Internal Revenue Service's position regarding tax deficiencies owed by a CPA were not justified and was successful in having the Court award the taxpayer the attorney fees he incurred in disputing the IRS action.
- In Botsaris v. Commissioner, Mr. Ostrander was successful in obtaining innocent spouse status relief for his client, relieving the taxpayer of liability for underreported income on a joint federal income tax return.
- In Bellis v. Commissioner, Mr. Ostrander, serving as co-counsel, was successful in asserting a claim that the statute of limitations barred the assessment of any tax liability.
- In Estate of Anne Marie Fahey v. Thomas Capano, Mr. Ostrander represented the family and the estate of the victim in this high profile murder case. He was involved in all aspects of the representation from the initial phases of the investigation of the crime through the conviction of the accused at trial. He prosecuted a civil action against the murderer, his co-conspirators and their corporations which resulted in a significant monetary settlement.
- Mr. Ostrander successfully represented a partner in a major accounting firm in an Internal Revenue Service criminal investigation arising out of the accounting firm's former client's prosecution for income tax evasion. The representation resulted in a declination of the proposed criminal prosecution of the partner. This representation was followed by the successful defense of the partner and the accounting firm in a professional malpractice action commenced by the former client.
Professional Activities
- American Bar Association
- Criminal Justice Section
- Taxation Section
-- Criminal and Civil Tax Penalties Committee - Pennsylvania Bar Association
- Criminal Law Section
- Tax Law Section - Philadelphia Bar Association
- Tax Section - National Association of Criminal Defense Lawyers
- Participant, Internal Revenue Service's Internal Continuing Professional Education Program for Revenue Officers, July 16, 1997
Admissions
- Pennsylvania
- United States Court of Appeals for the Third Circuit
- United States Tax Court
- United States Court of Claims
- Supreme Court of the United States
- United States District Court for the Eastern District of Pennsylvania
- Supreme Court of Pennsylvania
Education
- New York University School of Law, LL.M. Taxation, 1982
- Temple University School of Law, J.D., 1978
Experience
- Duane Morris LLP
- Partner, 1986-present
- Associate, 1978-1985
Selected Publications
- "Criteria for Disclosure of Swiss Accounts Announced: Now That the Offshore IRS Voluntary Disclosure Program Has Ended, What's a Taxpayer to Do?," Duane Morris Alert, November 24, 2009
- Co-Author, "U.S. Accounts to Be Disclosed Under U.S.-Swiss Settlement Agreement," Practical US/International Tax Strategies, September 15, 2009
- "IRS Voluntary Disclosure Program Update," Duane Morris Alert, August 28, 2009
- "IRS Announces Voluntary Disclosure Program Affecting U.S. Persons with Offshore Financial Accounts," Duane Morris Alert, March 27, 2009
- "The Offshore Credit Card and Financial Arrangement Probe: Fraught With Danger for Taxpayers," Journal of Taxation, August 2003
- Co-Author, "Counsel Interaction with Government Agencies and Fiscal Intermediaries," Health Care Dispute Resolution Manual: Techniques for Avoiding Litigation, December 2001
Selected Speaking Engagements
- "IRS Enforcement Initiatives: Planning and Coping Strategies for Accountants and Their Clients with International Activities," Pennsylvania Institute of Certified Public Accountants' Greater Philadelphia Cooperation with the Bar Committee CLE/CPE program, January 20, 2010
- Speaker, STEP Pacific Rim Conference, May 7-8, 2009
- Attendee, United States Tax Court, 2009 Judicial Conference, April 1-3, 2009
- "Defending White Collar Cases - The Ultimate Heavyweight Fight," Pennsylvania Bar Institute, Pittsburgh, PA, February 12, 2009, and Philadelphia, PA, February 27, 2009
- "Update on Internal Revenue Service Practice and Procedure," Pennsylvania Institute of Certified Public Accountants, Central Chapter Annual Tax Conference, November 20, 2008
- "Update on Internal Revenue Service Practice and Procedure," Pennsylvania Institute of Certified Public Accountants, Central Chapter Annual Tax Conference, November 15, 2007
- Course Moderator and Planner, "Representing Your Client with the IRS - Appeals, Audits, Collections and Offers in Compromise," Pennsylvania Bar Institute program, Philadelphia, Pennsylvania, April 30, 2007
- "Penalties, Abatement, Liens and Levies," Pennsylvania Institute of Certified Public Accountants, Central Chapter Annual Tax Conference, November 16, 2006
- "Representing a Client in the Tax Court," Pennsylvania Bar Institute program: Litigating in the U.S. Tax Court and Refund Forums, Philadelphia, Pennsylvania, April 11, 2006
- "IRS Practice And Procedure - Current Issues In Mediation/Arbitration, Innocent Spouse And Offers In Compromise," Pennsylvania Institute of Certified Public Accountants, Central Chapter Annual Tax Conference, November 11, 2004
- "IRS Practice And Procedure - Current Issues In Mediation/Arbitration, Innocent Spouse And Offers In Compromise," Pennsylvania Institute of Certified Public Accountants, Southwest Chapter Ninth Annual Tax Conference, December 12, 2003
- "Bond Issuers Response to an IRS Enforcement Action," Pennsylvania Association for Bond Lawyers' Annual Seminar, Harrisburg, Pennsylvania, May 22, 2003
- "Recent Developments in Civil and Criminal Tax Controversy Matters," Pennsylvania Bar Institute, Philadelphia, Pennsylvania, April 22, 2003
- "Civil and Criminal Tax Issues in Domestic Relations Matters," Did You Get Your Deal? - Enforcement and Security Issues, Pennsylvania Bar Association Family Law Section, January 22, 2000
- "Civil Tax Fraud," Pennsylvania Institute of Certified Public Accountants, Greater Philadelphia Chapter, Committee on Taxation, December 12, 1995
- "Comments on Practice Issues," Offers in Compromise - A Kinder Gentler IRS After the Restructuring and Reform Act of 1998?, Tax Section of the Philadelphia Bar Association/Pennsylvania Bar Institute, December 9, 1999
- "The Aftermath of a Criminal Tax Investigation--After the Completion of the Criminal Case the Fight Goes On--Challenging the Civil Adjustments Arising Out of a Criminal Investigation," Pennsylvania Institute of Certified Public Accountants, December 4, 5, 7 and 8, 1995
- "The Accountant's Role: Opportunities and Risks," The Role of the Accountant in a Tax Fraud Investigation, Duane, Morris & Heckscher LLP, May 11, 1995
- "The Fraudulent Tax Return--Client vs. Accountant--Who's to Blame? Who Pays? What's the Price?" Pennsylvania Institute of Certified Public Accountants, December 12, 13, 15 and 16, 1994
- "The CPA in Criminal Tax Matters: Balancing the Risks and Opportunities," Pennsylvania Institute of Certified Public Accountants, December 1, 1993
- "Currency Transaction Reporting Requirements and Corporate Compliance Program," Pennsylvania Institute of Certified Public Accountants, 1993
- "Dealing with the Fraudulent Tax Return: An Accountant's Guide to Avoiding Criminal Liability," Pennsylvania Institute of Certified Public Accountants, 1991
- "Criminal Tax Fraud," Pennsylvania Institute of Certified Public Accountants, 1989
- "The Role of the Accountant in a Criminal Tax Fraud Investigation," Duane, Morris & Heckscher LLP Seminar, 1989
