Full Name
Lawrence Sannicandro
Job Title
Partner
Company
McCarter & English, LLP
Speaker Bio
Lawrence (Larry) Sannicandro is a partner with McCarter & English, LLP, where he focuses his practice on federal and state tax controversies, including representation in sensitive audits, administrative appeals, collection matters, summons proceedings, criminal tax investigations and prosecutions, and litigation in the United States Tax Court, federal district and appellate courts, and state tax tribunals. He has extensive experience providing tax-related advice with respect to original tax return reporting positions on a broad range of substantive tax issues, amending tax returns, filing and litigating claims for refund, challenging civil tax penalties, reporting foreign assets and income, and making voluntary disclosures.
Larry is a member of the Internal Revenue Service Advisory Council (IRSAC) as well as a fellow of the American College of Tax Counsel. He serves the Tax Section of the American Bar Association (ABA) as a vice chair of the Court Procedure and Practice Committee and a member of the Appointments to the Tax Court and Pro Bono Committees. He is a past Chair of the ABA Section of Taxation’s Committee on Tax Collection, Bankruptcy and Workouts. On behalf of the Section, he has drafted comments to Congress, the U.S. Department of the Treasury, the IRS, and the United States Tax Court on a wide range of tax issues, such as reforming the procedures for auditing and litigating against partnerships.
Larry also teaches a course in tax practice and procedure as an adjunct professor at Fairleigh Dickinson University, and he has taught classes on legal ethics, corporate tax, partnership tax, and negotiations as an adjunct professor at Pace University and a lecturer at Georgetown University Law Center and Rutgers Law School.
Larry is a dedicated pro bono advocate who uses his tax expertise to give back to the community. For his work in co-designing and co-implementing an entirely new form of low-income taxpayer assistance to wrongfully convicted individuals, the ABA Section of Taxation awarded Larry the 2020 Janet Spragens Pro Bono award, the Section of Taxation’s highest award for pro bono. Larry is a member of the Supreme Court of New Jersey District VA Ethics Committee, and he proudly serves as a trustee of Integrity House, one of the largest non-profit providers of substance use disorder treatment in New Jersey.
Prior to entering private practice, Larry served as a law clerk for the United States Tax Court, and before that, as an estate and gift tax attorney for the IRS. He earned his LLM in Taxation from Georgetown University Law Center, JD from the University of Florida Levin College of Law, and MBA in Finance from Binghamton University.
Larry is a frequent author on tax practice and procedure, having published articles in the Journal of Tax Practice and Procedure, Tax Notes®, Tax Notes (including Tax Notes State), and TAXES – The Tax Magazine®, among other regarded tax-centric periodicals. He is the author of the BNA Tax Management Portfolio on Innocent Spouse, a co-author of the BNA Tax Management Portfolio on IRS National Office Procedure – Rulings, Closing Agreements, and a co-author of Qualified Appraiser, Qualified Appraisal: Practice, Procedure, Legal Analysis, and Theory (John Wiley & Sons, Inc. 2017), as well as Tax Practitioner’s Guide to Identity Theft (CCH, Inc. 1st ed. 2015; 2d ed. 2016). He is also a contributing author to the Effectively Representing Your Client Before the IRS (Chapter 10 of the ABA Section of Taxation’s book).
Larry is a member of the Internal Revenue Service Advisory Council (IRSAC) as well as a fellow of the American College of Tax Counsel. He serves the Tax Section of the American Bar Association (ABA) as a vice chair of the Court Procedure and Practice Committee and a member of the Appointments to the Tax Court and Pro Bono Committees. He is a past Chair of the ABA Section of Taxation’s Committee on Tax Collection, Bankruptcy and Workouts. On behalf of the Section, he has drafted comments to Congress, the U.S. Department of the Treasury, the IRS, and the United States Tax Court on a wide range of tax issues, such as reforming the procedures for auditing and litigating against partnerships.
Larry also teaches a course in tax practice and procedure as an adjunct professor at Fairleigh Dickinson University, and he has taught classes on legal ethics, corporate tax, partnership tax, and negotiations as an adjunct professor at Pace University and a lecturer at Georgetown University Law Center and Rutgers Law School.
Larry is a dedicated pro bono advocate who uses his tax expertise to give back to the community. For his work in co-designing and co-implementing an entirely new form of low-income taxpayer assistance to wrongfully convicted individuals, the ABA Section of Taxation awarded Larry the 2020 Janet Spragens Pro Bono award, the Section of Taxation’s highest award for pro bono. Larry is a member of the Supreme Court of New Jersey District VA Ethics Committee, and he proudly serves as a trustee of Integrity House, one of the largest non-profit providers of substance use disorder treatment in New Jersey.
Prior to entering private practice, Larry served as a law clerk for the United States Tax Court, and before that, as an estate and gift tax attorney for the IRS. He earned his LLM in Taxation from Georgetown University Law Center, JD from the University of Florida Levin College of Law, and MBA in Finance from Binghamton University.
Larry is a frequent author on tax practice and procedure, having published articles in the Journal of Tax Practice and Procedure, Tax Notes®, Tax Notes (including Tax Notes State), and TAXES – The Tax Magazine®, among other regarded tax-centric periodicals. He is the author of the BNA Tax Management Portfolio on Innocent Spouse, a co-author of the BNA Tax Management Portfolio on IRS National Office Procedure – Rulings, Closing Agreements, and a co-author of Qualified Appraiser, Qualified Appraisal: Practice, Procedure, Legal Analysis, and Theory (John Wiley & Sons, Inc. 2017), as well as Tax Practitioner’s Guide to Identity Theft (CCH, Inc. 1st ed. 2015; 2d ed. 2016). He is also a contributing author to the Effectively Representing Your Client Before the IRS (Chapter 10 of the ABA Section of Taxation’s book).
Speaking At
