Mr. Marini is a Tax Attorney with > 40 years of experience in the areas of Tax Law, both International & Domestic, including Representation before the IRS during IRS Audits, IRS Appeals, IRS Collections Actions & before the US Tax Court.
Based in Miami, Florida his focus is the practice of Tax Law, with an emphasis on Zealously Representing & Defending Taxpayers before the IRS and various Other Tax Authorities. He has represented a broad spectrum of International and Domestic Clients; including Fortune 500 companies, major non-U.S. businesses and numerous high net worth individuals and is available to represent taxpayers in ALL 50 STATES.
- He is a frequent lecturer and has authored numerous articles and several books including: “U.S. Portfolio Investments,” CCH International Tax Commentaries.
- He routinely advises foreign and domestic clients on their cross-border investments, including real estate investments and business activities.
- His practice includes forming and overseeing complex international corporate and trust structures, as well as implementing international reorganizations.
- He also drafts offshore trust instruments and advises on US fiscal information reporting, voluntary disclosures, and withholding tax.
- He is a leader in providing Tax Advice and Tax Defense Representation to clients throughout the United States and around the world.
He has successfully represented numerous taxpayers before the government and won a Land Mark Decision (never decided before) Limiting a States right to Tax (New Sea Escape Cruise, Ltd v. Department of Revenue, 823 So.2d 161 (Fla 4th DCA 2002), approved, 894 So.2d 954 (Fla 2005) reported in BNA DAILY TAX REPORT July 1, 2002), which cost the government $50 million annually, according to its own estimates.
Admissions
Mr. Marini is admitted to practice before the U.S. Tax Court. & U.S. District Court and is recognized as a Preeminent Lawyer (Top 5%), by Martindale–Hubbell's Bar Registry of "Preeminent Lawyers" is recognized in "Lawyers of Distinction,“ (Top 10%), is recognized as “Top-Rated Lawyers” in The Miami Herald & The American Lawyer, is recognize as “Top Lawyers” in the Daily Business Review and has an “Excellent” rating by AVVO lawyer rating service.
He is also a member of the Florida Bar, member of A.I.T.C. (Association of International Tax Consultants), and the Florida International Tax Group, which is an invitational only group, of the best International Tax Advisors in the State of Florida. Mr. Marini is able to transact business in English and Italian.
Prior to forming Marini & Associates, P.A.
Mr. Marini was with Arthur Andersen & Co. (AA&Co.), in Miami, Florida and was listed as a firm-wide International Tax Specialist in AA&Co.’s Worldwide Directory. Mr. Marini was 1 of 15 tax professionals, with whom AA&Co. recommended consulting with when advising clients on international tax issues. In addition AA&Co. considered Mr. Marini as an International Shipping Specialist.
Education.
Bachelor of Science in Accounting, Villanova University, Villanova, Pennsylvania, 1979 Magna Cum Laude; Juris Doctor, Villanova University, School of Law, Villanova, Pennsylvania, 1982; and LLM (Taxation), University of Miami School of Law, Coral Gables, Florida, 1985.
Languages.
Mr. Marini is able to transact business in English and Italian.
Additional Info