Timothy W. Lewis has practiced tax law in law firm and in-house settings. Currently, Tim’s practice involves a significant amount of tax collection defense, international tax planning and compliance for both income and estate taxes, tax aspects of real estate investments, estate planning for high net worth individuals and their businesses, estate and trust administration, estate and trust litigation, and tax accounting and return preparation. He has achieved favorable results in many matters concerning the reduction or elimination of tax penalties, and compromise of federal and state tax liabilities for less than 20% of the original amounts owed.
Tim works with many other small firms and sole practitioners on an “of counsel” basis to handle the sophisticated tax and estate planning components of their clients’ legal needs and broaden the services of their firms. Some of the more common matters that he handles in those arrangements are tax aspects of matrimonial settlements and tax liabilities, taxation of real property transactions and investments, and taxation of business transactions.
Previously, Tim was a tax associate at Paul, Hastings, Janofsky & Walker, LLP, where he represented real estate developers, real estate investment trusts and real estate investment funds concerning the federal, state, local and international tax aspects of acquiring, operating and disposing of real estate in the U.S. and abroad. He addressed many of the nuances affecting real estate, such as tax credits; income taxation of individuals, corporations and partnerships; property taxes; real property transfer and mortgage recording taxes; sales and use taxes; and commercial rent tax. He also advised individual clients concerning charitable contributions; forming charitable organizations; and the complex rules governing private foundations.
Before joining Paul Hastings, Tim worked as an in-house attorney at Habitat for Humanity of Westchester, Inc., where he concentrated on real estate development, condominium conversions and tax exempt organization matters in the context of a not-for-profit housing development organization. He also practiced tax and trusts and estates law at a small botique law firm, during which he handled tax controversies; tax and estate planning for individuals and small businesses; tax accounting; preparing complex tax returns; administration of trusts and estates. He is also a certified guardian under Article 81 of the Mental Health Law and a certified Guardian Ad Litem for Surrogate’s Court matters.
Tim holds a J.D. from Fordham University School of Law and an L.L.M. in taxation from New York University School of Law. He is admitted to practice in New York and Massachusetts, as well as the U.S. Tax Court and the Federal Courts for the Southern and Eastern District of New York. He is a member of the New York State bar association and the Association of the Bar of the City of New York.