Melissa L. Curley is Senior Counsel in the Providence office of Gordon & Rees and is a member of the Business Transactions practice group.
Ms. Curley represents corporate and individual taxpayers regarding civil assessments before federal and state taxing authorities at the administrative and appeals levels, as well as the United States Tax Court and Massachusetts Appellate Tax Board. Ms. Curley’s tax controversy experience includes representing taxpayers in federal and state tax audits involving income tax, sales, use and meals tax, as well as motor fuels tax disputes. In addition to mitigating tax liability, Ms. Curley has successfully abated significant tax penalties on behalf of taxpayers, including failure to file, failure to pay and substantial understatement penalties. Ms. Curley’s tax controversy practice is not limited to audit, but rather involves all phases of the collection process, including hardship status, innocent spouse claims, installment payment agreements and offers in compromise, as well as seeking relief from enforced collections and appeals there from, such as lien and levy, lien release and subordination and levy releases.
Ms. Curley represents taxpayers involved in criminal investigations and has assisted in converting cases to civil matters through use of the voluntary disclosure program and has assisted in accomplishing non-guideline sentences for taxpayers convicted of wrongdoing.
Ms. Curley has assisted in the representation of clients in contract disputes and fiduciary litigation in the U.S. District Court as well as Massachusetts state courts.
U.S. Tax Court
U.S. District Court, District of Massachusetts
U.S. District Court, Southern and Eastern Districts of New York