Erika Colangelo is a tax litigator who represents individuals and businesses in all stages of dispute and controversy with the federal, state, and local taxing authorities. Prior to launching her career in tax, Erika was a civil litigator for the City of New York, where she frequently appeared in New York Supreme Court and conducted and defended depositions. Erika leverages her strong foundation in civil litigation to advocate for her clients at all stages of audit and exam, and if a successful resolution is not reached, in Court.

Erika has successfully represented taxpayers in numerous tax matters, including:

  • Substantiation audits
  • Responsible person assessments involving trust fund taxes
  • Refund claims
  • Federal and state voluntary disclosures
  • Penalty abatements
  • Negotiating collection alternatives such as payment plans, offers in compromise, and currently not collectible status

As of lately, Erika is particularly interested in the new complex partnership audit rules under the Bipartisan Budget Act and issues regarding syndicated conservation easements.

Erika also actively seeks out opportunities to conduct pro bono tax work for low-income taxpayers who would otherwise face the Internal Revenue Service, unrepresented. She takes pride in assisting individuals as they navigate the complex tax system.

Erika is an active member of the Suffolk County Bar Association, where she serves as Co-Chair of the Taxation Law Committee.

Education

  • Hunter College (B.A., 2016)
    • City University of New York School of Law (J.D., 2019)

      Bar Admission

      • New York

      Court Admissions

      • U.S. Tax Court

      Professional Affiliations

      • Suffolk County Bar Association, Taxation Committee, Co-Chair

      Recognition

      • Named one of Best Lawyers: Ones to Watch® in America in
        • Litigation and Controversy - Tax, 2026
        • Tax Law, 2024-2026
      • Columbian Lawyers First Judicial Department Scholarship Recipient, 2017
      • Federal Bar Association Fellow, 2017
      Publications
      The “One Big, Beautiful Bill” — What You Need to Know
      Table of Contents Provisions Affecting Businesses Provisions Affecting Individuals, Small Businesses and Universities Cutbacks to Renewable Energy Based Tax Credits Key Takeaways: The “One Big Beautiful Bill Act” (OBBB) makes key Trump-era tax cuts permanent, including the qualified business income deduction, increased standard deduction and reduced top individual tax rate. The OBBB expands small business incentives like full expensing for R&D and bonus depreciation, raises reporting thresholds for 1099-Ks and independent contractors, and enhances exclusions for qualified small business stock. This introduces new individual deductions for tips, overtime, seniors and car loan interest, while increasing the SALT deduction cap and child tax credit. The OBBB will accelerate the expiration of major clean energy tax credits, cutting short incentives for electric vehicles, energy-efficient home improvements and residential renewable energy
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      IRS Says: New Goal is to Restore Fairness by Using Tax Dollars to Audit More Millionaires, Partnerships and Large Corporations
      Following our initial reaction to the Internal Revenue Service's strategic operating plan to spend $80B in funding allocated from the Inflation Reduction Act, Polsinelli’s Tax attorneys continue to monitor the IRS’ compliance guidelines. Last week the IRS announced that it would be starting a “sweeping, historic effort to restore fairness in tax compliance by shifting more attention onto high-income earners, partnerships, large corporations and promoters abusing the nation's tax laws.” New IRS Commissioner, Danny Werfel, has committed to holding the Country’s wealthiest taxpayers accountable to pay the full amount of what they owe. Using funding increases from the Inflation Reduction Act, the IRS will focus its enforcement on “[the] wealthy, partnerships and other high earners that have seen sharp drops in audit
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