About

Eric P. Rothenberg, Esq., is a founding attorney at OAR LAW, LLP. He specializes in tax law. His particular focus within the field is on working with persons of considerable means or those who otherwise have complex, sophisticated tax returns. Mr. Rothenberg is also experienced in handling clients’ audits and resolving other conflicts with the IRS. Beyond his work with individuals and families, Mr. Rothenberg also counsels businesses on tax planning, incorporation, and many other matters. He also has expertise in the emerging field of cryptocurrency and tax law.

Attorney Rothenberg has been admitted to the bar of Massachusetts and may practice before the United States Tax Court and the Massachusetts Appellate Tax Board. He also represents clients before all levels of the Internal Revenue Service and the Massachusetts Department of Revenue. Additionally, he has served as an expert witness in cases before U. S. District Court and Massachusetts Superior Court.

Credentials

Having received his A.B. from Cornell University in 1973, Mr. Rothenberg received, in quick succession, his J.D. from Boston University School of Law in 1976 and his M.B.A. from Boston University Graduate School of Management in 1976. He finished the M.B.A degree with High Honors.

In addition to his superior legal education, Mr. Rothenberg has a wealth of experience in the field of law and beyond. From 1987-1991, he was on the Board of Directors of Blackstone Bank and Trust, Boston, Massachusetts. Additionally, Mr. Rothenberg maintained licensure as Certified Public Accountant (CPA) for many years.

Mr. Rothenberg has earned an AV rating by Martindale-Hubbell Law Directory, the highest rating issued for attorneys by the oldest lawyer-rating company. Moreover, Mr. Rothenberg has been named as an honoree of the following:

“Massachusetts Super Lawyers” 2004-2026, Law & Politics
“Top Attorney in Tax Law in 2009,” Boston Magazine.
An original honoree of the “Boston’s Top Rated Lawyers” designation, based on his AV® preeminent^TMrating, 2012 from Martindale-Hubbell Law Directory

Publications

Mr. Rothenberg authored the WG&L TAX PLANNER, a line of tax planning software, published by Warren, Gorham and Lamont, Boston, Massachusetts. The software found an audience nationally with lawyers, accountants and financial planners. One software package computed estate and gift taxes while the other computed income taxes.

In addition, he is the author of several articles which have appeared in such professional journals as Taxation for Lawyers, Taxation for Accountants, National Tax Shelter Digest, Taxes, Mass CPA Journal, and Digest of Federal Taxes.

Mr. Rothenberg has also lectured on various tax subjects as part of professional continuing education courses.

Areas of Practice

Tax Law
Partnerships
Tax Free Exchanges
Sales of Businesses
Individual & Estate Tax Planning
Tax Return Preparation
Bitcoin/Crypto Currency Taxes & Strategies
Cryptocurrency Tax Scams
Lottery Winnings Tax Strategies
Real Estate/Business Start Ups

Bar Admissions

Massachusetts, 1977
District of Columbia, 1990 [no longer active]
U.S. Tax Court

Education

Boston University School of Law, Boston, Massachusetts
- J.D. – 1976
Boston University, Boston, Massachusetts
- M.B.A. (Cum Laude) – 1976
- Honors: With High Honors
Cornell University, Ithaca, New York
- A.B. – 1973

Published Works

Cryptocurrency Case Law: What Accountants Need To Know, MSCPA, November 2023
Understanding the IRS Cryptocurrency Updates, MSCPA, January 2020
Accounting Methods for Cryptocurrency Trades and Sales, MSCPA, March 2019
Ohio Jumps Into World of Cryptocurrency, Bankers & Tradesman, 2018
Cryptocurrency [Bitcoin] and the IRS, Massachusetts Society of CPAs, 2018
The Strange Case of The Missing State Sales Tax Return, Massachusetts Society of CPAs, 2018
WG&L Income, Estate and Gift Tax Planner, Warren, Gorham and Lamont, Boston, Massachusetts, 1979-1985, 1979
Effects of the 1982 Tax Law, National Tax Shelter Digest, Volume 5, No. 1, 1983
Little Known Aspects of the New Tax Law, National Tax Shelter Digest, Volume 4, No. 2, 1982
Casualty Losses from Storm Damage, 57 Taxes 148, 1979
Who Should Prepare Your Tax Return?, New England Real Estate Journal, 1996
To have and to hold ’til debt do us part, Gail Liberman and Alan Lavine
Don’t wait to take advantage of federal tax cuts Family Finances, Gail Liberman and Alan Lavine
Casualty Damage from Storm Damage
State Death Taxes Can “Create” Federal Tax Even With Use of Unlimited Marital Deduction, 10 Taxation for Lawyers No. 6, 346, 1982

Expert Witness

City Partnerships Co. v. Atlantic Acquisition Limited Partnership, et al (U.S. District Court)
Nobile v Ring, Trustee Middlesex Superior Court CA 2013-4679

Classes/Seminars - Featured and Keynote Speaker

Computers in a Tax Practice, Mass, Bar Annual Meeting, 1983 – 1984
Real Estate Securities & Syndications, Northwest Center for Professional Education, July 19, 1984 – July 20, 1984
Advanced Tax Planning for Real Estate Syndications, Northwest Center for Professional Education, September 10, 1985 – September 11, 1985
Real Estate Investment Analysis, Northwest Center for Professional Education, June 3, 1986 – June 4, 1986
Taxation of Real Estate, Northwest Center for Professional Education, September 8, 1988 – September 9, 1988
Estate Planning with Partnerships, Mass, Continuing Legal Education, Inc., October 3, 1981
Massachusetts Sales and Use Tax Update, National Business Institute, December 14, 1993
Massachusetts Sales and Use Tax for Manufacturers, National Business Institute, July 21, 1994
Massachusetts Sales and Use Tax, National Business Institute, December 16, 1994
Massachusetts Sales and Use Tax for Manufacturers, National Business Institute, June 4, 1996
Business Lawyer’s Guide to Corporate Tax, Mass, Continuing Legal Education, Inc., January 24, 1997
Business Lawyer’s Practice Guide to Corporate Tax, Mass, Continuing Legal Education, Inc., January 14, 1998
§1031 Exchanges of Investment Properties in Massachusetts, National Business Institute, October 2, 1998
Using Buy/Sell Agreements in Closely Held Businesses, Mass, Continuing Legal Education, May 25, 1999
How to Organize and Counsel A Small Business, Massachusetts, Continuing Legal Education, March 20, 2000
§1031 Exchanges of Investment Properties in Massachusetts, National Business Institute, October 4, 2000
Post-Death Administration of Trusts and Estates in Massachusetts, Lorman Education Services, December 11, 2003
Taxation of Cryptocurrency. 57th Annual Tax Institute, November 14, 2018
Tax Aspects of Cryptocurrencies, Boston Tax Institute, September 22, 2020
Tax Aspects of Cryptocurrencies, Boston Tax Institute, January 7, 2021
Tax Aspects of Cryptocurrencies, Boston Tax Institute, June 21, 2021
Tax Aspects of Cryptocurrencies, Boston Tax Institute, January 12, 2022
Cryptocurrency Taxation presented to the Rhode Island Association of Public Accountants (RIAPA) on June 14th, 2022

Media, Honors, and Awards

Named, “Massachusetts Super Lawyers”, Publishers of Law & Politics, 2004 – 2026 (every year since the award’s inception)
Named, “Go To Lawyer”, Tax Law, Massachusetts Lawyers Weekly, 2022
AV Rating by Martindale-Hubbell Law & Peer Review Preeminent
“Top Attorney in Tax Law in 2009” by the Publishers of Law & Politics and the publishers of Boston Magazine, 2009

Professional Associations and Memberships

Blackstone Bank and Trust, Boston, Massachusetts, Board of Directors, 1987 – 1991
Massachusetts Bar Association, Chairman, Taxation Section, 1984 – 1985
American Bar Association, Former Member
American Institute of Certified Public Accountants, Former Member
Massachusetts Society of Certified Public Accountants, Member
Massachusetts Bar Association, Taxation Section Council, Chairman, 1985
Massachusetts Bar Association, Chairman, Partnership and Tax Shelter Committee
Massachusetts Society of CPA’s, Member
American Bar Association, Taxation Section, Member
21st Century Club of the Massachusetts Bar Association, Member