# Goldberg Tax Law, LLC

> A boutique tax law and forensic valuation firm representing individuals and businesses before the IRS and state taxing authorities.

Contact: (917) 746-2211 · info@goldberg.tax · 200 Vesey Street, Suite 24155, New York, NY 10281
Areas served: New York, Maryland, District of Columbia, United States

## Tax Controversy
- [Offer in Compromise](https://goldberg.tax/tax-controversy/offer-in-compromise): Settle IRS tax debt for less than you owe with a strategic, legally sound resolution.
- [Tax Collection & Relief](https://goldberg.tax/tax-controversy/tax-collection-relief): Resolving IRS debt, stopping collections, and protecting your financial future.
- [Tax Litigation](https://goldberg.tax/tax-controversy/tax-litigation): Experienced representation in IRS disputes, audits, and Tax Court cases.
- [Trust Fund Recovery Penalty](https://goldberg.tax/tax-controversy/trust-fund-recovery-penalty): Aggressive defense for business owners and officers facing personal payroll tax liability.
- [Employee Retention Credit (ERC)](https://goldberg.tax/tax-controversy/employee-retention-credit): Defense against ERC audits, repayment demands, and IRS enforcement actions.
- [Residency Audit Defense](https://goldberg.tax/tax-controversy/residency-audit-defense): Strategic representation for taxpayers facing domicile and residency disputes.
- [Innocent Spouse Relief](https://goldberg.tax/tax-controversy/innocent-spouse-relief): Tax debt protection for divorce and spousal tax disputes.
- [Cryptocurrency Tax](https://goldberg.tax/tax-controversy/cryptocurrency-tax): IRS defense for crypto audits, unreported digital asset income, offshore wallets, and enforcement actions.
- [International Tax & FBAR](https://goldberg.tax/tax-controversy/international-tax-fbar-compliance): Strategic legal defense for offshore reporting, voluntary disclosure, and international tax enforcement.
- [Criminal Tax Issues](https://goldberg.tax/tax-controversy/criminal-tax-issues): Strategic defense for taxpayers facing IRS criminal investigations and tax fraud exposure.
- [Discharge of Tax Liens](https://goldberg.tax/tax-controversy/discharge-of-tax-liens): Remove IRS liens from property to enable sale, refinancing, and credit recovery.
- [Mergers & Acquisitions](https://goldberg.tax/tax-controversy/mergers-acquisitions): Strategic tax planning and risk management for business acquisitions, sales, and restructurings.
- [Strategic Tax Planning](https://goldberg.tax/tax-controversy/strategic-tax-planning): Industry-specific tax planning designed to reduce risk, improve compliance, and maximize long-term financial efficiency.

## Forensic & Valuation
- [Small Business Valuation](https://goldberg.tax/forensic-valuation/small-business-valuation): Court-tested business valuations for litigation, tax disputes, and high-stakes financial matters.
- [Financial Forensics](https://goldberg.tax/forensic-valuation/financial-forensics): Forensic investigations to uncover hidden income, trace assets, and expose financial misconduct.
- [Actual or Gross Income](https://goldberg.tax/forensic-valuation/actual-or-gross-income): Court-ready income evaluation for complex compensation structures.
- [Needs & Resource Analysis](https://goldberg.tax/forensic-valuation/needs-resource-analysis): Forward-looking financial analysis for alimony, modification, and support matters.
- [Legal Support](https://goldberg.tax/forensic-valuation/legal-support): Legal support for attorneys in complex financial & tax matters.
- [Trial Testimony](https://goldberg.tax/forensic-valuation/trial-testimony): Court-recognized expert testimony in Maryland and the District of Columbia.

## Attorneys
- [Michael Y. Goldberg](https://goldberg.tax/attorneys): Managing Attorney — focus: IRS tax controversy, State tax controversy, Tax audits and appeals, U.S. Tax Court litigation, Offers in compromise and collection relief, Residency audits, Employee Retention Credit (ERC) defense, International tax and FBAR compliance, Criminal tax defense, Business valuation, Financial forensics, Financial expert witness testimony
- [Avi Kafka](https://goldberg.tax/attorneys): Associate Attorney

## Articles
- [A Closing Window: COVID-Era Tax Penalty and Interest Refund Claims ](https://goldberg.tax/articles/covid-era-tax-penalty-interest-refund): What individuals and small business owners should know before the deadline runs out
- [Avoiding New York Residency Audits](https://goldberg.tax/articles/residencyaudits): New York's residency-audit program is the most aggressive in the country. Here's what triggers it — and how to stay out of the queue.
- [Keep the Change: No Tax on Tips and Overtime](https://goldberg.tax/articles/no-tax-on-tips-overtime): Two new federal deductions reshape how tipped and hourly workers will file in 2026. The rules are narrower than the headlines.
- [Maryland's New Sales Tax on Tech — What SaaS and Cloud Providers Should Do Now](https://goldberg.tax/articles/marylandtechtax): Maryland has expanded its 6% sales tax to a broad range of digital products and services. The compliance lift is bigger than it looks.
- [The IRS's Offer in Compromise: A Practical Guide](https://goldberg.tax/articles/irs-offer-in-compromise-guide): An OIC can resolve back taxes for less than you owe — but only when the math, the disclosures, and the timing line up.
- [IRS Extends ERC Moratorium](https://goldberg.tax/articles/irs-erc-moratorium-extension): The IRS has extended its moratorium on processing post-September-2023 Employee Retention Credit claims. Here's what businesses with pending claims should do.
- [Employee Retention Credit — Voluntary Disclosure Program](https://goldberg.tax/articles/ercvdp): The ERC-VDP gives employers a structured path to return improperly-claimed credit and avoid penalties.
- [Employee Retention Credit - Withdrawal Program](https://goldberg.tax/articles/ercwithdrawal): For a limited time, businesses that improperly claimed the ERC can withdraw their claim and save future penalties and headache.

## Key pages
- [Contact](https://goldberg.tax/contact): consultations, phone, address, and map
- [Make a payment](https://goldberg.tax/payment): secure retainer and invoice payments