Deborah Muhlbauer
Deborah Muhlbauer limits her practice exclusively to the areas of federal and state tax practice and procedure and estate planning. She is a member of the Erie County Bar Association’s
Tax Committee, as well as a member of the Tax Section of the New York State Bar Association. She has lectured and written on a variety of topics related to federal and state tax laws and
practice, including repeated lectures at the UB Tax Institute held annually in the City of Buffalo and Convention 2000 of WBASNY in Washington D.C. Deborah has also made appearances on local
television and radio shows including AM Buffalo, The Nadine Haas Show and Law Line. She is an adjunct professor of tax practice and procedure at the State University of New York at Buffalo,
School of Law. Deborah is also a past Chair of the Subcommittee on Women in the Profession of the New York State Bar Association’s
Committee on Women in the Law. Deborah is a past President of the Western New York Chapter of the Women’s Bar Association of the State of New York.
Deborah is admitted to practice in the State of New York and the State of Illinois. She is admitted to practice before the United States Tax Court, the Bankruptcy Court, and the Western District
Court for the State of New York. Deborah received her juris doctor from the State University of New York at Buffalo, School of Law in May of 1991. As a law student she was the 1990 recipient of the Best Brief award in the Jessup International Moot Court Competition. Deborah was also a class representative to the Student Bar Association. Deborah received a Bachelor of Arts in History, summa cum laude, from the State of New York College at Buffalo in May of 1988. Deborah completed the requirements for this degree in three years. As an undergraduate she was selected for membership in Phi Alpha Theta, the National Honor Society for History. Deborah was also awarded the David Vernon Bullough Award in History for overall academic excellence.
Professional Experience
BLUESTEIN & MUHLBAUER, P.C.
June of 1998 to the present - Practice limited exclusively to tax controversies and litigation with the Internal Revenue Service and the New York State Department of Taxation and Finance, estate planning and bankruptcy.
STATE UNIVERSITY OF NEW YORK AT BUFFALO, SCHOOL OF LAW
Adjunct Professor of Tax Practice and Procedure, 1997 - present.
HURWITZ & FINE, P.C.
May of 1997 to May of 1998 - Represented clients in various stages of tax controversies with the Internal Revenue Service and the New York State Department of Taxation and Finance and advised clients on estate planning.
THE LAW OFFICE OF GARY D. BOREK, P.C.
September of 1991 to May of 1997 - Practice limited exclusively to tax controversies and litigation with the Internal Revenue Service and the New York State Department of Taxation and Finance.
JUDGE JOSEPH MATTINA, SURROGATE COURT JUDGE, COUNTY OF ERIE
Law Clerk, January of 1991 to May of 1991.
ARTICLES AUTHORED AND PUBLISHED:
Joint and Several Liability, A Need for Legislative Reform, Erie County Bar Bulletin, Vol 35 No. 9, May, 1995
The Bureaucracy of a Bureaucracy, An Analysis of the Recent IRS Amendments to IRM §5323, Erie County Bar Bulletin, Vol. 36 No. 3, November, 1995.
Employee or Independent Contractor? Procedural Guidelines for Contesting Determinations Before the Department of Labor, Erie County Bar Bulletin, Vol. 36 No. 9, May, 1996.
The IRS Collection Appeals Program, Recommended Dosage: Use Sparingly, Erie County Bar Bulletin, Vol 36 No. 10, June, 1996.
Will Section 2703 Be the Death of the FLP (Family Limited Partnership)?, Erie County Bar Bulletin, Vol. 38 No. 3, November, 1997.
Employee or Independent Contractor: Is the 20 Factor Test Dead?, New York State Bar Journal, Vol. 70 No. 1, January, 1998, republished with permission by Bottom-Line Management, Vol.3 Issue 3, March and April, 1998, Altman Weil, Inc. In-House Practice Management, Vol. 2, Issues 7 and 8, July and August 1998, Altman Weil, Inc. Job Descriptions for Law Firms and Corporate Law Departments, Altman Weil, Inc., 1998.
Better Late Than Never: New Relief for Joint Filers, Erie County Bar Bulletin, Vol 39, No. 3, November, 1998.
Equitable Relief from Joint and Several Liability Who is Most Worthy? Erie County Bar Bulletin, Vol 40, No. 2, October, 1999.
Innocent Spouse: The Equitable Relief Provision, Tax Practice and Procedure, Vol. 2, No. 3, June-July 2000.
OTHER PROFESSIONAL ACTIVITIES:
Guest Lecturer, State University of New York at Buffalo, School of Law, Computers in the Law.
Past President, State Director and Treasurer, Western New York Chapter of the Women’s Bar Association of the State of New York.
Past Chair, Subcommittee on Women in the Profession, New York State Bar Association, Committee on Women in the Law.
Member, New York State Bar Association, Section on Taxation, Subcommittee on Practice and Procedure.
Member, Erie County Bar Association, Taxation Committee.
Lecturer, Annual Institute on Taxation, Buffalo, New York.
- Passive Activity Losses, December of 1994.
- Innocent Spouse, December of 1995
- Independent Contractor or Employee?, December of 1996.
- Representing Officers of Financially Troubled Businesses, December of 1997.
- Tax Issues Implicit in a Divorce, December of 1998.
- Offers in Compromise Mock Session, December of 1999.
- Innocent Spouse Update, Mock Session. December of 2000
- Offer-in Compromise Panel Discussion. December 2001
