Michael Sardar JD

Michael Sardar has extensive experience on a wide range of tax controversy and white collar criminal defense matters. Mr. Sardar represents clients in all stages of civil and criminal tax controversies before the Internal Revenue Service (IRS), state tax authorities, the Department of Justice, and local prosecutors.

Mr. Sardar also represents and advises taxpayers facing audits and investigations of noncompliance with the IRS' foreign bank and asset reporting requirements, utilizing his skill, creative thinking, and deep knowledge of the law in this area. In addition, Mr. Sardar has a great deal of experience representing corporate and individual taxpayers making voluntary disclosures of unreported income to the IRS and state tax authorities. He has also represented scores of clients with unreported foreign assets, enabling the repatriation of over half a billion dollars of offshore assets through the IRS' Offshore Voluntary Disclosure Program and the Streamlined Compliance Procedures.

Mr. Sardar represents clients in criminal tax investigations, in various white collar criminal matters, and in connection with internal investigations regarding corporate and entity noncompliance. Mr. Sardar also represents taxpayers in New York State and City residency audits and investigations, including those before the New York State Attorney General's Office.

Mr. Sardar joined Kostelanetz & Fink in 2009, and was named partner in January 2019. Prior to joining Kostelanetz & Fink, Mr. Sardar was an attorney with Heller Ehrman LLP, where his practice was focused on transactional tax matters. Mr. Sardar has also advised many nonprofit organizations on federal and state tax issues including general tax exemption and Unrelated Business Income Tax (UBIT).

Mr. Sardar is Co-Chair of the Federal Bar Association (FBA) Section on Taxation, New York Chapter. He also serves as co-chair of the Subcommittee on Offshore Enforcement of the ABA Committee on Civil and Criminal Tax Penalties. He is a former Vice-Chair of the New York County Lawyers' Association (NYCLA) Taxation Committee. Mr. Sardar lectures and writes frequently on tax controversy topics, including foreign asset reporting and non-compliance.

Mr. Sardar graduated summa cum laude from Baruch College in 2004 with a bachelor's degree in Business Administration, and received his law degree from Cornell University Law School in 2007.