T.W. Lewis & Co., LLC is a New York law firm that offers legal advice and representation in the following areas:

355 LEXINGTON AVE., 20th Fl.
NEW YORK, NY 10017
(b/w 40th and 41st streets)

TEL: (212) 785 7600
Fax (212) 967 7633


Sample Matters

Drafted tax provisions of partnership agreement of $20 million real estate fund to facilitate investment by tax-exempt investors and agreement for development of contaminated property eligible for state tax credits for cleanup expenses

Obtained private letter ruling allowing retroactive filing of an “S” corporation election back to 1999 to avoid hundreds of thousands of dollars of federal and state corporate income taxes for those years

Advised Fortune 100 corporation on structuring of a spin-off of its real estate holdings

Successfully contested trust fund recovery penalty imposed by NYS on officer of defunct corporation that failed to turn over payroll taxes

Favorably settled a tax court case in which my client sought contribution from his ex-wife towards back income taxes owed for years during their marriage

Favorably settled a claim for state corporate income taxes against a dormant corporation by obtaining a release of lien on a corporate bank account

Favorably settled a dispute involving an allegedly forged IRA beneficiary designation and an adversary’s attempt to probate an undated second codicil purportedly drafted by the decedent

Administered, prepared tax returns and obtained a favorable estate tax audit resolution for a $6 million estate involving a same-sex couple and charitable trusts

Administered, prepared tax returns and advised an estate with substantial NYC real estate holdings to address liquidity issues while maintaining its real estate investments

Formed, obtained tax exemption and provided ongoing compliance advice for a foundation to make low-interest loans to health care businesses in Latin America and a nonprofit to assist homeless individuals to secure and maintain housing in Brooklyn

Formed and obtained tax exemption for two nonprofit housing development fund companies to acquire title to residential apartment buildings in Chinatown comprising 44 low income units