Law Office of Andrew L. Gradman, APC

I am a tax lawyer, focusing on transactions (as opposed to audit/controversy). This means that:
◦ I help non-tax lawyers to draft documents which maximize after-tax value.
◦ I help CPAs to reflect these events on tax returns.
◦ I advise individuals and businesses directly when their lawyers and CPAs refer them with discrete questions.

Download my CV for links to my publications and presentations.

Representative Projects

• Qualified Opportunity Zones (QOZs). Help investors, QOFs, and QOZBs qualify and maximize benefits.
• Qualified Small Business Stock (QSBS / §1202 stock). Help investors and businesses qualify and maximize benefits.
• Corporation and partnership structuring. Advise on M&A, waterfalls, compensation, deductions and credits, etc.
• Estate and gift tax planning. Advise on trusts, gifts, valuation discounts, partnership freezes, etc.
• Litigation planning. Draft complaints and settlement agreements to reduce taxes and clarify filing responsibilities.

How (not) to use a transactional tax lawyer

First, you should be considering a transaction—a contract of any kind. For example, a merger, a trust, a litigation settlement. And you should know what about it matters most to you—the features I may not change. My job is to improve your after-tax results, by considering changes to every other feature.

Typically, you cannot “have your cake and eat it too.” Aside from some tax elections, my proposals will look unattractive to you, but for the tax savings. If it didn’t, you would have thought of it yourself. Instead, I like to say: “Tax planning is the art of the sacrifice.” And also: “Tax planning is not a coat of paint—it’s a change to the blueprints.” This is why it helps to seek tax advice early.

I am most productive when I am helping your CPA or non-tax attorney; these professionals know how to use my work. I have a harder time helping people who simply want help lowering their taxes. However, if you are considering another tax planner’s proposed tax-motivated transaction, I can point out the risks.

Education

• NYU SCHOOL OF LAW, LL.M. in Taxation, 2016.
• NYU STERN SCHOOL OF BUSINESS, Certificate in Law & Business.
• COLUMBIA LAW SCHOOL, J.D., 2011.
• STANFORD UNIVERSITY, B.A. (History), 2006.

Affiliations

• State bar: California (2011)
• Certified Tax Specialist, California Board of Legal Specialization
• ABA Section of Taxation: Committee on Standards of Tax Practice (Ethics Subcommittee); Committee on Tax Policy & Simplification
• Claremont McKenna College: Visiting Lecturer, Spring 2026

Other Downloads

• OBBBA Redlines
• Tax Holiday Calendars: 2024, 2026