Roger D. Lorence, Tax Attorney
Trader Tax Compliance & International Tax
Roger Lorence is a tax attorney of counsel to Green, Neuschwander & Manning, LLC. He focuses on tax consulting with traders, tax controversies for traders, international tax advising, and research for technical content in our technical materials.
Mr. Lorence’s experience over decades of practice has covered a wide-ranging array of domestic and international tax matters,
● Representing taxpayers before the U.S. Tax Court, the IRS, and other tax agencies
● Advising traders on sophisticated tax issues, particularly in cases where the trading or investment managers are in international markets
● Advising on cross-border compensation issues
●Structuring pooled vehicles such as commodity pools and hedge funds, to achieve optimal tax results for participants
●Use of bilateral income tax treaties and related technical positions in both inbound (foreign into U.S.) and outbound (U.S. into foreign) to minimize tax detriments such as double taxation of the same income
●Assisting traders in covering their U.S. (and, where applicable, foreign as well) tax compliance requirements, including advising on the numerous, confusing tax information returns that may apply to their case
Mr. Lorence graduated from New York University School of Law, JD program, in 1976 and received his Masters of Law (Taxation) in January 1984. In the JD program, he was an editor of the Law Review, awarded the Pomeroy Prize and elected to the Order of the Coif. He attended Wesleyan University, Columbia University Graduate School of Arts and Sciences, and the Shakespeare Institute, Stratford-upon-Avon. He is admitted to the bars of New York, the United States Tax Court, the United States Claims Court, and the United States District Courts for the Eastern and Southern Districts of New York. He is a member of the boards of editors of the Journal of Investment Compliance, the Journal of International Taxation and Derivatives Financial Products Review. He has contributed more than 50 technical articles to these and other journals and has presented many tax programs covering taxation of traders and other financial markets participants and many other tax topics as well.