Niles A. Elber, a Member in Caplin & Drysdale’s Washington, D.C., office, has more than 20 years of experience representing clients in civil and criminal tax controversies. His practice is broad, ranging on the civil side from IRS examinations, Appeals matters, collections, and proceedings in federal court, while on the criminal side handling both administrative and grand jury tax investigations. With considerable experience in offshore compliance matters for U.S. taxpayers, Mr. Elber has assisted hundreds of clients with their voluntary disclosures and income tax and FBAR penalty exams related to unreported foreign bank accounts. He is particularly focused these days on defending clients who find themselves caught up in aggressive IRS campaigns against alleged abusive tax shelters and transactions, and he most recently represented a defendant in one of the largest and most significant tax cases brought by the U.S. Department of Justice in the “conservation easement” area.