Representative Experience
Mr. Bertoldo has 18 years of experience in litigation. Mr. Bertoldo joined Antley & Lopez LLP in May 2014 and was named a partner of the firm effective July 1, 2014. Prior to joining Antley & Lopez, Mr. Bertoldo served as a Senior Counsel with Dow Lohnes PLLC and for six years as a Trial Attorney with the U.S. Department of Justice, Tax Division. At DOJ he was first chair on numerous trials and twice received a commendation from the Assistant Attorney General for the Tax Division for his litigation skills.
Mr. Bertoldo’s practice currently includes both tax and general litigation matters. In tax matters, Mr. Bertoldo has experience handling all stages of tax controversy, from managing IRS examinations through taking IRS administrative appeals and, if necessary, litigating tax issues in court. He prepares administrative claims for refund and negotiates administrative settlements. In U.S. Tax Court and the Court of Federal Claims, Mr. Bertoldo has significant experience using experts to establish and challenge valuations of media properties, real property, commercial property, and sports franchises. In U.S. District Courts, Mr. Bertoldo defends clients in proceedings initiated by the IRS to enforce administrative summonses, enforce federal tax liens (including nominee liens) and to collect trust fund recovery penalties (100% penalty assessments against responsible persons). In U.S. Bankruptcy Courts, Mr. Bertoldo handles adversary proceedings to provide for the discharge of tax liabilities and penalties, and he defends against actions brought by the government alleging that tax liabilities are nondischargeable because the taxpayer willfully attempted to evade or defeat those tax liabilities. Mr. Bertoldo served as a Trial Attorney with the U.S. Department of Justice, Tax Division from 1999 to 2005.
Mr. Bertoldo has successfully litigated multi-million dollar estate tax and income tax cases in the U.S. Court of Federal Claims, various U.S. District Courts and the U.S. Tax Court. Representative cases handled by Mr. Bertoldo include:
- Cox Enterprises, Inc. v. Commissioner, T.C. Memo. 2009-134 (filed June 9, 2009). Represented taxpayer in a Tax Court proceeding that challenged the IRS assertion of a $60.5 million constructive dividend related to the formation of KTVU Partnership and the contribution of television station assets to that partnership. The Tax Court ruled against the IRS, resulting in no additional tax liability to the client.
- Successfully negotiated the settlement of the value of an NFL training facility in an estate tax refund suit.
Further, Mr. Bertoldo successfully represented the government while at the Department of Justice, Tax Division in the following representative matters. He now utilizes his experience when representing private clients at the administrative level as well as in court.
- In re Steinkrauss, 313 B.R. 87 (Bankr. D. Mass. 2004). While at the Department of Justice, Mr. Bertoldo brought an adversary proceeding on behalf of the government to hold tax, penalties, and interest nondischargeable in bankruptcy due to willful attempt to evade or defeat tax liabilities by debtor (former general counsel of Converse). After a two day trial, Judge Hillman found in favor of the government on all counts.
- United States v. Stephen D. Rogers, 558 F. Supp.2d 774 (N.D. Ohio 2008). On behalf of the Department of Justice, Mr. Bertoldo successfully opposed taxpayer’s motion for summary judgment in which taxpayer focused on a number of sophisticated bankruptcy arguments in attempt to avoid foreclosure of tax liens on taxpayer’s property. (Briefing was completed by Mr. Bertoldo while he was with the Department of Justice, and opinion was issued by the Court after Mr. Bertoldo left the Department.)
- The Boston Red Sox v. United States, Docket No. 00-CV-10312 (D. Mass.). Defended against a refund suit brought by the Red Sox for a refund of FICA and FUTA taxes paid on a settlement reached by the baseball clubs with the Major League Baseball Players’ Association for alleged violation of the Collective Bargaining Agreement. Mr. Bertoldo briefed the government’s position on summary judgment in this case and others filed by Major League Baseball Clubs on the same subject, resulting in a favorable settlement agreement.
Memberships And Activities
Mr. Bertoldo is a member of the D.C. Bar Taxation Section and the D.C. Bar Litigation Section.
Honors And Awards
The U.S. Assistant Attorney General for the Tax Division twice awarded Mr. Bertoldo a Special Commendation (2001 & 2004) for successfully litigating multi-million dollar cases in U.S. District Courts and U.S. Bankruptcy Courts.
Publications
Mr. Bertoldo has been published in the BNA Daily Tax Report related to IRS Announcement 2010-9.
Court Admissions
U.S. Tax Court, U.S. Court of Federal Claims, D.C. Superior Court, Virginia Supreme Court, United States District Court for the District of Columbia, United States District Court for the Eastern District of Virginia.