Seth Cohen - Attorney at Law

Seth Cohen Attorney At Law


Seth Cohen - Attorney at Law

Of Counsel

T 407-843-8880
F 407-244-5690
D 407-244-5662
Orlando 301 East Pine Street Suite 1400 Orlando, Florida 32801

Practice Areas

Seth is of counsel in GrayRobinson’s Orlando office focusing his practice on taxation, litigation, and arbitration. He represents clients in their interactions with federal, state, and local tax authorities. Seth can most frequently be found handling his client’s tax examinations and appeals; negotiating federal, state, and multistate voluntary disclosure agreements (reporting tax noncompliance in exchange for leniency); defending clients in criminal tax matters; making application to the IRS and/or states for rulings as to the tax treatment of transactions; reorganizations, transfer pricing, late election relief, and accounting method changes; and defending against tax penalties and enforced tax collection (e.g., tax liens and levies, collection administrative appeals, installment agreements, and offers in compromise). Seth also assists clients by reviewing their U.S. tax planning and tax positions in order to provide a realistic understanding of the possibility of surviving governmental scrutiny (i.e., investigation, audit, or examination) without additional tax and/or penalty.

Seth has developed a niche practice representing artists, authors, art purchasers, galleries, and auction houses in tax related governmental investigations and audits involving the Internal Revenue Service, the New York State Attorney General's office, and the New York State Department of Taxation and Finance. The subjects of those examinations have most frequently included residency issues, sales/use, and payroll tax. 

  • Background

    Seth completed the CUNY Baccalaureate Program at Hunter College cum laude. He continued on to attend the Boston University School of Law and the New York University School of Law. He is admitted to practice law in New York, Connecticut, Massachusetts, the Federal District Court of Connecticut, and the U.S. Tax Court.

  • Education
    • Hunter College, CUNY Baccalaureate Program, cum laude
    • Boston University School of Law
    • New York University School of Law
  • Admissions
    • Florida - pending
    • Connecticut
    • Massachusetts
    • New York
  • Representative Cases
    • Hired to represent a public company after an IRS audit resulted in proposed adjustments to income of over $150M. Final result was no adjustment to tax.
    • Represented numerous clients in all of the IRS Offshore Voluntary Disclosure Programs, resulting in greatly reduced penalties.
    • Litigated case to New York State Division of Tax Appeals reported case where long standing NYS Department of Tax and Finance practice regarding residency was overturned.
    • Negotiated with IRS for a decrease in the civil miscellaneous penalty associated with the Offshore Voluntary Disclosure Program as a result of partial compliance.
    • Persuaded the IRS and state not to criminally prosecute individual who failed to file individual, withholding, sales, and corporate tax returns for eight years as a result of emotional turmoil and the general economic downturn.
    • Represented a client in examination emanating from IRS Criminal Investigations and, through negotiation, was able to have case returned to a civil examination and resolution.
    • Represented TEFRA Partnership in IRS examination that was settled at the IRS Office of Appeals reducing the proposed deficiency from $12 Million to nothing.
    • Represented a restaurant chain in a case originating in the Criminal Enforcement Unit of New York State and negotiated a civil resolution.
    • Successfully negotiated multi-state voluntary disclosures; some involving over 20 states.
    • Reconstructed books and records to determine civil tax liabilities to successfully avoid referral to a criminal tax enforcement authority where significant criminal exposure existed.
    • Successfully defended an individual charged with criminal contempt in significant failure to remit sales/withholding tax case avoiding substantial incarceration sentence.
  • Professional Associations & Memberships
    • American Bar Association, Member
      • Administrative Practice, Civil and Criminal Tax Penalties, Criminal Justice Committees
    • Professional Advisors to the International Art Market (PAIAM), Member
  • Articles & Publications
    • Author, “Popular U.S. Voluntary disclosure Program is Ending: Should You Rush to Participate?” Hubbis, April 2018
    • Co-author, "New Partnership Audit Rules Require Major Decisions," Accounting Today, March 2017
    • Co-author, “U.S. Tax Crackdown, After Moving Successfully Against Switzerland, is Singapore Now in Focus?” Business Times, Singapore, October 2016
    • Co-Author, "New York Sales Tax Settlement Could Change the Way Art World (And Others) Do Business," Forbes, August 2016
    • Co-Author, "How Art Collectors Can Stay Out of Tax Trouble in New York," Forbes, May 2016
    • Co-Author, “Recent Policy Shift Requires Taxpayers to “Reevaluate Decisions Made as to Previously Undisclosed Offshore Accounts and Assets,” Withers, July 2015
  • Presentations & Seminars
    • Moderator, "Gift Tax Returns & IRS Examination: Challenges and Pitfall of Practitioners," New England IRS Representation Conference 2016, November 2016
    • Panelist, "Trends and Pitfalls in the Age of Tax Transparency," Hong Kong, 2016
    • Presenter, "Singapore in the Spotlight, the US Campaign against Undeclared Offshore Accounts" J. Safra Sarasin Trust Company, Singapore, May 2016
    • Presenter, "In the Cross Hairs of the IRS Global High Wealthy Industry: 2016 Triggers and What You Can Do," 2016 Family Office Association Global Summit, Greenwich, CT, April 2016
    • Panelist, "Dealing with a Decedent's Tax Fraud: Cleaning Up Our Dead Client's Bad Behavior" American Bar Association Tax Section 2016 Midyear Meeting, Los Angeles, CA, January 2016
    • Presenter, "Trends and Opportunities in Citizenship Planning," HSBC Private Bank, Singapore, October 2015
    • Presenter, "Foreign Account Tax Compliance Act" Surgent Professional Education webinar, June 2015
    • Panelist, "Litigation and Arbitration - A global perspective," Singapore, April 2014
    • Panelist, "Tax Controversy: Handling Audits, Appeals, Litigation, and Collections for Clients" The Knowledge Group, February 2015
    • Speaker, "Understanding IRS Criminal Tax Issues," The Brooklyn Bar Association, NY, June 2014
    • Speaker, "The Eggshell Audit: Identifying and Handling Cracks in Client Returns," New York, New Haven, Greenwich, June 2014