Nicholas Rosado is a former IRS Office of Chief Counsel Senior Attorney, where he was responsible for litigating cases before the United States Tax Court on behalf of the IRS. Nick has tried more than 20 cases in the United States Tax Court.
Nick was one of a handful of attorneys at IRS Counsel tasked with litigating and providing legal advice to the IRS on all issues involving enforcement of the Cannabis industry. He was solely tasked with litigating all whistleblower cases filed in the northwestern United States. In addition to focusing on these specific areas, Nick has litigated cases involving a broad array of tax issues, and has successfully resolved more than 500 United States Tax Court cases.
Nick regularly provided legal advice to IRS Examination. He was the Fraud Coordinator for the San Francisco Chief Counsel Field Office. In that role, he provided daily legal advice to the Fraud Enforcement Advisor covering Northern California and Revenue Agents on developing the fraud penalty in ongoing examinations. Nick was also co-counsel on two Large Business and International Global High Wealth audits, in which he provided legal advice to Examination teams working on complex audits of high wealth individuals and organizations.
Nick has broad experience with IRS Collection. He has authorized lawsuits ranging from injunctions for employment tax pyramiding to lien foreclosures. He has provided legal advice to IRS Collection, Appeals, and Advisory on collection issues concerning liens, levies, offers in compromise, collection procedure, and collection suits. He has also litigated numerous cases in Tax Court involving collection matters.
Nick is an Air Force veteran, born and raised in New York City. After completing his term of service with the Air Force, he received a J.D. from Fordham University School of Law. Prior to joining the IRS Office of Chief Counsel, Nick was a litigation associate at a private law firm in New York City. Nick is admitted to practice in New York State and the United States Tax Court.