Frank Colella

ACADEMIC AND PROFESSIONAL ENGAGEMENT ACTIVITIES

Frank Colella graduated from Pace University with a BBA, cum laude, in public accounting. Following graduation he worked as a CPA at Coopers & Lybrand (today, PriceWaterhouseCoopers, "PwC"). He attended Brooklyn Law School (JD, cum laude) and New York University Law School (LL.M) before he joined the tax practice at Kronish, Lieb, Weiner & Hellman. Thereafter, he opened his own law office, with a legal practice primarily focused on federal taxation (corporations, trusts, and estate tax matters) as well as general corporate and business transactions. He has also advised various not for-profit organizations on formations, compliance and tax matters.

Professor Colella is active in various professional organizations. He is a member of the Administrative Practice committee of the American Bar Association’s Tax Section. In October 2019, he spoke at the ABA Tax Section meeting in San Francisco, California. He participated in a panel discussion on recent developments in administrative tax practice. His prior ABA committee service included the service on the Estate Tax Committee and the ABA Tax Section's Task Force on the Estate of Hubert.

He is also an active member of the New York State Society of CPAs. Professor Colella currently serves on the Relations with Internal Revenue Service Committee, where he chairs its sub-committee on IRS Appeals. He also serves on the Taxation of Individuals and Estate Planning Committees. Professor Colella has made numerous presentations on behalf of the NYSSCPAs, including evening and committee technical sessions, as well as presentations before various annual conferences. He has also published articles on their on-line tax journal, the TaxStringer.

Professor Colella also served as Chair of the NYS Bar Association’s Special Committee on Election Law, as well as having been a member of various tax-related committees in the Tax and Elder Law sections of the NYSBA.

In addition to speaking engagements and committee service, Professor Colella has published and lectured on various law and tax-related matters; and he has testified before the Internal Revenue Service on estate taxation and tax practice issues. He has published in the NYU Journal of Law & Business, the William & Mary Business Law Review, the Houston Business & Tax Law Journal, the Brooklyn Law Review, the New York State Bar Journal, the New York Law Journal, the Brooklyn Barrister, the CPA Journal, Taxes – The Magazine, the Journal of Tax Practice & Procedure, and Tax Analyst publications (both Tax Notes Federal and State Tax Notes).

Professor Colella’s academic interests include Tax Practice & Procedure, Professional Responsibility in Tax Practice, and Constitutional Law (First Amendment and Civil Liberties issues). He is currently researching issues associated with procedural due process and federal income taxation.

Professor Colella also serves on the Board of Directors of Vital Strategies, Inc., a global non-profit organization committed to public heath issues and advocacy.

SELECTED CONTRIBUTIONS & PUBLICATIONS

Colella, F. (2023). Offer-In-Compromise Properly Denied When Reasonable Collection Potential Included Sums Recoverable from the Executor. Taxes: The Tax Magazine. 101(No. 1), 51.

Colella, F. (2022). Incorporation By Referenced Nixed a Charitable Deduction for Art. Tax Notes. Vol. 177(No. 1), p. 35.

Colella, F. (2022). A Look Back at the Global History of Law across the Centuries (64 ed., vol. 267, pp. 6). New York, New York: New York Law Journal.

Colella, F. (2022). The New and Decidedly Improved IRS “Fact Sheet” Frequently Asked Questions. Taxes: The Tax Magazine. 100(No. 4), p. 49.

Colella, F. (2022). A Look Back at the Words That Made Our Constitution (14 ed., vol. 267, pp. 6). New York, New York: New York Law Journal.

Colella, F. (2021). ‘But I Mailed It’ — Crispino Upholds IRS Mailbox Rule Regulation. Tax Notes. 1731479.

Colella, F. (2021). Eighth Circuit Elevates Form over Substance and Permits Ex Parte Communication to Appeals via “Administrative-File” Rule. Taxes: The Tax Magazine. 99(12), 25.

Colella, F. (2021). Recent Administrative & Judicial Developments in IRS Appeals. TaxStringer - NYSSCPA's online publication. (September 2021).

Colella, F. (2021). A Look Back at the Global Certainty of Taxation Across the Centuries (90 ed., vol. 265, pp. 6). New York, New York: New York Law Journal.

Colella, F. (2021). A Look Back at the Clear and Present Danger of Free Speech during the First World War (17 ed., vol. 265, pp. 7). New York, New York: New York Law Journal.

Colella, F.G. (2020). Pinch-hitting for the IRS: Second Circuit Adopts Phantom Regulations to Curb Monster Abuse of Financial Derivatives (1 ed., vol. 4, pp. 26-58). Business, Entrepreneurship & Tax Law Review.

Colella, F. (2020). Time to Prune the Flora--Procedural Due Process, the Full Payment Rule, and Assessable Penalties: Larson v. United States. William & Mary Business Law Review. 11(1), 127.

Colella, F. (2020). New PTIN User Fee: IRS Announcement Despite Ongoing Remand Litigation. TaxStringer - NYSSCPA's online publication. (June 2020).

Colella, F. (2019). A Review of Two Key Provisions of the Taxpayer First Act. TaxStringer - NYSSCPA's online publication. (December 2019).

Colella, F. (2019). Looking Back on the Allen Ginsberg Obscenity Trial 62 Years Later. New York Law Journal. (August 26, 2019).

Colella, F. (2019). Ninth Circuit Upholds IRS Regulation Preempting Common Law Mailbox Rule. Journal of Tax Practice & Procedure. (June-July 2019).

Colella, F. (2019). IRS Can Resume Charging PTIN User Fees But Final Cost Still to Be Determined. TaxStringer - NYSSCPA's online publication. (June 2019).

Colella, F. (2019). Section 7434 Claim Can Proceed Where W-2 Employees Fraudulently Issued Forms 1099. Taxes: The Tax Magazine. (July, 2019).

Colella, F. (2019). Partial Payment Rule of Section 6694(c) Continues as a Trap for Unprepared Tax Preparers. Journal of Tax Practice & Procedure. (April-May 2019).

Colella, F.G. (2019). D.C. Circuit Upholds IRS’s Voluntary Regulation of Tax Preparers – Majority Holds APA’s Statutory Notice & Comment Not Required: AICPA v. Commissioner. NYU Journal of Law and Business. 15(2), 229.

Colella, F. (2019). Ninth Circuit Holds IRC Section 6694(c) Deadline for Review of Tax Return Preparer Penalties Jurisdicition & Affirms Dismissal of Refund Action. Taxes: The Tax Magazine. 97(1), 19.

Colella, F.G. (2018). First Department's Reformation May Increase Post-Mortem Options. State Tax Notes. 89(8), 771.

Colella, F.G. (2018). Matter of Robins Resolves Tax Apportionment when Will is Silent. State Tax Notes. 89(3), 261.

Colella, F. (2014). Loving is Affirmed: IRS Lacked Authority to Regulate Preparers. Tax Notes. (Tax Notes, p. 371 (April 21, 2014)).

Colella, F. (1988). Note, Beyond Institutional Competence: Congressional Efforts to Legislate United States Foreign Policy Toward Nicaragua - The Boland Amendments (Brooklyn L. Rev. 131 (1988) ed., vol. 54). Brooklyn Law Review.

Colella, F. (1998). Allocating Expenses Following Estate of Hubert. New York State Bar Journal. 70(N.Y.St.B.J., No. 3. p. 26 (1998)).

Colella, F. (1997). Uncertainty for Contingent QTIP Elections. New York State Bar Journal. 69 ( N.Y.St.B.J., No. 1. p. 41 (1997)).

Colella, F. (1998). What Every CPA Should Know About the Estate of Hubert. CPA Journal, The. 68(9), 58.

Colella, F. (1998). Fifth Circuit's Decision in Estate of Monroe Increases Post-Mortem Planning Opportunities. CPA Journal, The. 68(5), 66.

Colella, F. (1997). New Authority on Statutory Short Form Powers of Attorney. CPA Journal, The. 67(2), 65.

Colella, F. (1995). Estate Entitled to Marital Deduction for QTIP Election. CPA Journal, The. 65(11), 58.

Colella, F. (1995). Court of Appeals Reverses Tax Court on Marital Deduction for Contingent QTIP Election. CPA Journal, The. 65(11), 60.

Colella, F. (1994). Second Circuit Affirms Tax Court on Sales-Leaseback of Personal Residence. CPA Journal, The. 64(9), 76.

Colella, F. (1993). Marital Deduction Unavailable to Non-Marital Trust. CPA Journal, The. 63(3), 60.