Neil O’Reilly is a Managing Partner at LoPresti & O’Reilly, bringing years of experience to the firm. Neil handles federal and state tax controversies and litigation, as well as all aspects of complex trust, estate and fiduciary litigation in New York and New Jersey. Neil also handles will contests, will reformation proceedings, fiduciary misconduct, contested guardianships, trust and estate administration, and wealth planning.
Neil understands that an efficient and successful resolution to tax controversies often begins with skillful representation before court involvement. He assists clients in answering IDRs, in dealing with tax agents and in formulating overall audit strategies. Neil believes that his role in an audit depends upon the needs of each individual client and the circumstances of each case, including the intensity of the government counsel’s activity in the audit. In some audits he has played the lead role and managed the entire audit and in others he has served a purely advisory role, staying in the background with no direct contact with the government’s representatives.
Neil’s background, both in private practice and as a governmental attorney, provides him with the tools to assess the strengths and risks of each issue, negotiate favorable settlements with the government and, if necessary, litigate the matter before the appropriate court. Neil easily adapts to the venue in which he finds himself practicing, whether at the administrative level or at trial, and maintains focus of his clients’ objectives throughout the representation process.
Trust and Estate Litigation
Estate litigation can take many forms. Some of the kinds of matters Neil has handled include:
♦ Probate litigation to dispute the validity of wills on the basis of incapacity of the testator, undue influence over the testator, defective execution of the will, forgery, etc.
♦ Trust litigation to challenge or defend the construction of a trust or the actions of a trustee.
♦ Will construction proceedings on behalf of fiduciaries or beneficiaries to clarify ambiguity in a will.
♦ Fiduciary litigation to challenge the actions of an executor or trustee in managing the financial affairs of the estate or trust.
♦ Accounting proceedings to challenge or defend the management of an estate or trust.
♦ Fiduciary removal proceedings to remove a trustee, executor, or guardian because of misconduct or incompetence.
♦ Spousal rights proceedings to question or establish the rights of a spouse to inherit, and to analyze the validity of prenuptial and antenuptial agreements.
♦ Kinship proceedings to question or establish the inheritance rights of more distant relatives.
♦ Claims proceedings to establish who has a claim on assets of an estate (such as business partners or creditors).
During his legal career, Neil spent more than six years with the Bronx County District Attorney’s office handling felony criminal jury trials, hearings and grand jury presentations. He successfully tried murder, rape, robbery, assault and gun crimes. He was the first Assistant District Attorney chosen to form the Gang Prosecution/Major Case Bureau where he was the sole prosecutor responsible for investigating and prosecuting a city wide investigation involving a nationally notorious violent gang and an investigation in the Hunts Point area involving numerous violent gangs engaging in murder for hire, drug dealing, home invasions and prostitution. Additionally, Neil was called on to interrogate defendants when members of the New York City Police Department could not obtain a confession.
Tax Controversy and Litigation
Taxation and Wealth Planning
White Collar Compliance & Defense
Probate and Trust Law Litigation
Bar Admissions: New York, New Jersey
LL.M. in Taxation, New York University School of Law, 2007
J.D., New York University School of Law, 1993
B.S., magna cum laude, Fordham University, 1990
U.S. Tax Court
U.S. District Court, District of New Jersey
U.S. District Court, Southern & Eastern District of New York