Lawrence Sannicandro

Practice Areas

Lawrence “Larry” Sannicandro focuses his practice on a broad range of federal and state tax disputes affecting individual private clients as well as their estates, trusts, and businesses (both public and private).

These disputes cover the full range of civil and criminal tax matters, including audits and examinations, administrative appeals, collection matters, summons proceedings, grand jury subpoenas, criminal tax investigations and prosecutions, litigation before the U.S. Tax Court, the U.S. Court of Federal Claims, federal district and appellate courts and state tax tribunals.

Larry has favorably resolved hundreds of tax disputes involving income taxes, estate and gift taxes, employment and payroll taxes, excise taxes, sales and use taxes, federal and state tax credits, and employee plan matters. Drawing on his background as a former estate and gift tax attorney for the IRS, Larry is uniquely well-versed in estate and gift tax planning techniques, the valuation of closely held businesses, and defending those planning and valuation techniques in disputes with tax authorities. Larry also works with clients to provide substantive legal advice on uncertain tax positions, identify and quantify tax-based risks, and proactively manage those risks through various procedural strategies.

A dedicated pro bono advocate, Larry is the recipient of the American Bar Association (ABA) Section of Taxation’s Janet Spragens Pro Bono Award, the section’s highest honor for pro bono. He is also a member of the IRS Advisory Council, a fellow of the American College of Tax Counsel, a vice chair of the ABA Tax Section’s Court Procedure Practice Committee, and a member of the Supreme Court of New Jersey District VA Ethics Committee. Previously, he taught corporate and partnership tax, tax practice and procedure, and legal ethics at several universities.