Seth Kossman

• Assisting U.S. clients with foreign bank accounts to become compliant with the IRS through the Offshore Voluntary Disclosure Program. Recently spent time in Israel advising clients on OVDP.

• Having IRS tax liens withdrawn through the IRS "Fresh Start Program," helping clients improve their credit ratings.

• Counseling businesses in expanding and developing successful tax strategies to maximize business opportunity and improve internal operations.

• Assisting clients to successfully satisfy their tax debt in a way they can manage via the IRS' "Offer and Compromise" program or "Installment Agreements."

• Successfully representing clients through the audit process with the federal or state taxing authorities to bring about a prompt satisfactory resolution.

• Assisting businesses with state and federal payroll issues and specifically resolving clients' personal liability for the Trust Fund Recovery Penalty.

• Successfully securing large refunds owed to business by the IRS and states to put businesses' capital back into operations.

• Securing IRS wage and levy releases enabling clients to continue normal operations.

• Working with businesses and executives to calculate imputed income for use of company aircraft using the SIFL method.

• Helping to secure considerable refunds for clients in sophisticated excise tax matters.

Professional Memberships

• Member – American Bar Association
  • Taxation Division
• Member – American Institute of Certified Public Accountants
  • IRS Practice and Procedures Committee (2009 – 2012, 2021 – 2022)
• Member – Maryland Association of Certified Public Accountants
• Member – Maryland State Bar Association
  • Advanced Tax Institute
    • Co-Chair – State and Local Tax Issues Committee
  • Business Law Section
  • Taxation Law Section
    • Taxation Law Section Council

Honoraries

• Listed in The Best Lawyers in America^® for Litigation and Controversy - Tax (2023, 2024)
• Listed as a Maryland Rising Star in Maryland Super Lawyers, Tax (2013, 2015); Tax, Business and Corporations (2014)

• Certified Public Accountant, licensed in Maryland
• Tax Accountant, Black & Decker
• Senior Tax Consultant, Deloitte & Touche LLP
• Compliance Intern, Deutsche Banc Alex. Brown
• Legal Intern for the Honorable Judge John Carroll Byrnes, Circuit Court for Baltimore City

• Author – "S.A.L.T. Select Developments: Washington, D.C." (March 2024)
• Author – "S.A.L.T. Select Developments: Washington, D.C." (February 2024)
• "IRS Launches Employee Retention Credit Voluntary Disclosure Program – Is It Time to Hold or Fold?" (January 2024)
• Author – "S.A.L.T. Select Developments: Washington, D.C." (January 2024)
• "IRS Increases ERC Enforcement and Prepares to Launch New Voluntary Disclosure Program" (December 2023)
• Author – "S.A.L.T. Select Developments: Washington, D.C." (November 2023)
• Author – "Responding to an IRS Information Document Request," The Tax Adviser (October 2023)
• Author – "S.A.L.T. Select Developments: Washington, D.C." (October 2023)
• Author – "S.A.L.T. Select Developments: Washington, D.C." (September 2023)
• Author – "S.A.L.T. Select Developments: Washington, D.C." (August 2023)
• Author – "S.A.L.T. Select Developments: Washington, D.C." (July 2023)
• Author – "S.A.L.T. Select Developments: Washington, D.C." (June 2023)
• Author – "S.A.L.T. Select Developments: Washington, D.C." (May 2023)
• Author – "S.A.L.T. Select Developments: Washington, D.C." (April 2023)
• Author – "S.A.L.T. Select Developments: Washington, D.C." (March 2023)
• Author – "S.A.L.T. Select Developments: Washington, D.C." (February 2023)
• Author – "S.A.L.T. Select Developments: Washington, D.C." (January 2023)
• Author – "S.A.L.T. Select Developments: Washington, D.C." (October 2022)
• Author – "S.A.L.T. Select Developments: Washington, D.C." (September 2022)
• Author – "S.A.L.T. Select Developments: Washington, D.C." (August 2022)
• Author – "S.A.L.T. Select Developments: Washington, D.C." (June 2022)
• Author – "S.A.L.T. Select Developments: Washington, D.C." (May 2022)
• Author – "S.A.L.T. Select Developments: Washington, D.C." (April 2022)
• Author – "IRS Wealth Squad," The Tax Adviser (April 2022)
• Author – "S.A.L.T. Select Developments: Washington, D.C." (March 2022)
• Author – "S.A.L.T. Select Developments: Washington, D.C." (February 2022)
• Author – "S.A.L.T. Select Developments: Washington, D.C." (January 2022)
• Author – "S.A.L.T. Select Developments: Washington, D.C." (October 2021)
• Author – "S.A.L.T. Select Developments: Washington, D.C." (September 2021)
• Author – "S.A.L.T. Select Developments: Washington, D.C." (August 2021)
• Author – "S.A.L.T. Select Developments: Washington, D.C." (July 2021)
• Author – "S.A.L.T. Select Developments: Washington, D.C." (June 2021)
• Author – "S.A.L.T. Select Developments: Washington, D.C." (May 2021)
• Co-author – "Creative Approaches to the Employee Retention Credit" (May 2021)
• Author – "S.A.L.T. Select Developments: Washington, D.C." (April 2021)
• Author – "S.A.L.T. Select Developments: Washington, D.C." (March 2021)
• Author – "S.A.L.T. Select Developments: Washington, D.C." (February 2021)
• Author – "S.A.L.T. Select Developments: Washington, D.C." (January 2021)
• Author – "S.A.L.T. Select Developments: Washington, D.C." (December 2020)
• Author – "S.A.L.T. Select Developments: Washington, D.C." (October 2020)
• Author – "S.A.L.T. Select Developments – Tax Payment and Return Filing Responsibilities: Washington, D.C. (Supplement #10)" (September 2020)
• Author – "S.A.L.T. Select Developments – Tax Payment and Return Filing Responsibilities: Washington, D.C. (Supplement #9)" (August 2020)
• Author – "S.A.L.T. Select Developments – Tax Payment and Return Filing Responsibilities: Washington, D.C. (Supplement #7)" (June 2020)
• Author – "S.A.L.T. Select Developments – Tax Payment and Return Filing Responsibilities: Washington, D.C. (Supplement #6)" (June 2020)
• Author – "S.A.L.T. Select Developments – Tax Payment and Return Filing Responsibilities: Washington, D.C. (Supplement #5)" (May 2020)
• Author – "S.A.L.T. Select Developments – Tax Payment and Return Filing Responsibilities: Washington, D.C. (Supplement #4)" (April 2020)
• Co-author – "The IRS Wants to Help" (March 29, 2020)
• Author – "S.A.L.T. Select Developments: Maryland" (February 2020)
• Author – "S.A.L.T. Select Developments: Washington, D.C." (August 2019)
• Author – "S.A.L.T. Select Developments: Washington, D.C." (July 2019)
• Author – "S.A.L.T. Select Developments: Maryland" (July 2019)
• Author – "S.A.L.T. Select Developments: Washington, D.C." (June 2019)
• Author – "S.A.L.T. Select Developments: Maryland" (June 2019)
• Co-author – "No News is Not Always Good News: IRS's Offshore Voluntary Disclosure Program is Ending," Bank & Lender Liability (April 2018)
• Contributing Author – "Maryland Taxes, Fifth Edition," Maryland State Bar Association (2015)
• Author – "9100 Relief: It May Not Be Too Late After All," The Tax Adviser, American Institute of CPAs (2014) [Ober|Kaler]
• Author – "A Trust Fund Penalty Recovery," The Tax Adviser, American Institute of CPAs (2012)

• "Presenter - 12th Annual Tax Seminar: How is the IRS Planning on Using the Additional $80 Billion in Funding? " (May 2023)
• "Presenter - 11th Annual Tax Seminar: Insights on How to Deal With the IRS in the Post-Pandemic World" (June 2022)
• Presenter – "Employee Retention Tax Credit: Overview and Myths," Spring 2022 Franchise Business Network Meeting (June 2022)
• Guest Speaker – "Maryland Taxes," University of Baltimore Graduate Tax Course (October 2021)
• Guest Speaker – "Maryland Taxes," University of Baltimore Graduate Tax Course (December 2020)
• Presenter – "Crossover Issues Involving Tax and Other Government Investigations," MSBA Tax Controversy Study Group (2020)
• Guest Speaker – "Maryland Taxes," University of Baltimore Graduate Tax Course (2019)
• Presenter – "Comptroller of Maryland - Special Topics Session," Advanced Tax Institute (2019)
• Presenter – "Offshore Accounts: Greater Scrutiny, Greater Risk," CPE Program for Regional Accounting Firm (2016)
• Co-presenter – "6th Annual International Tax Seminar: Tax Compliance in a Transparent Environment," Ober|Kaler CPE Program for Israeli Accountants (2016)
• Presenter – "Offshore Activities: What to Watch Out For," CPE Program for Regional Accounting Firm (2016)
• Presenter – "Offshore Accounts – Keeping You and Your Clients Safe," Regional Accounting Firm (2014)
• Presenter – "Offshore Voluntary Disclosure Program: Technical Overview and Costly Mistakes to Avoid," International Accounting Firms (2014)
• Presenter – "IRS Collections: Payment Alternatives," Regional Accounting Firm (2014)
• Presenter – "Multi-State Tax Update," Maryland Association of Certified Public Accountants Multi-State Tax Update (2012)
• Presenter – "IRS Form 1099 Reporting: What You Need to Know," Lorman Education Services (2012)
• Presenter – "SALT Top Ten - Do You Know These Interesting Things About the SALT World?," State and Local Tax Issues, Maryland Association of Certified Public Accountants (2012)

• Baker Donelson Attorneys Recognized in The Best Lawyers in America^® 2024 Listing (August 17, 2023)
• Baker Donelson Attorneys Earn Recognition in The Best Lawyers in America® 2023 Listing (August 18, 2022)
• Baker Donelson Represents STR in $450 Million Deal to Be Acquired by CoStar Group, Inc. (October 3, 2019)