The More Things Change, The More They Stay the Same: Views on the Pandemic

For almost seven of the most recent years I have practiced my specialty as both Counsel and as a Partner of multi-specialty law firms and as a Co-Chair of a Tax Department. In addition to my almost eight years of government service with the IRS as a Senior Trial Attorney, and as a Senior Manager in Tax Controversy for a major New York City accounting firm, the pandemic has caused me to reflect on my specialty and my profession in general.

The pandemic has affected me both personally and professionally, as it has millions around the world. In addition to having a close relative pass away from the virus and members of my immediately family contract the virus in spite of being vaccinated, I have other high risk members of my family who continue to walk on eggshells. Having worked remotely since March 2020, many aspects of my personal and professional life became more vivid, what I value most became much more clear. For one, I realized that commuting in traffic to an office close to two hours a day was taking up precious time. Sitting in an office, with windows that never opened, especially in an environment nowadays where just going to the ladies room or down a hallway could pose a health risk, made me realize that I had much better options.

Professionally, I have honed my skills for more than 35 years in my specialized area like a sharp knife, I know exactly what a case will involve, I know exactly who, when and how to call and discuss the nature of a case and issues involved with my adversary (the government), and I acutely understand and anticipate the life of a tax controversy case and resolutions available. I have also encountered so many types of tax issues and cases, it is comforting not to have to reinvent the wheel or guess when a new case arrives at my door. I always joked that I could "do what I do from the Moon" and it's true. Most, if not all, of my work involves telephone calls, facsmiles or snail-mail submissions. (The government does not use email.) I am accessible to clients via my cellphone, email and texts. I have researched and written my own submissions since how those are presented is so important. I also realized that I did not feel comfortable with larger law firm rates that necessarily include hard and soft overhead costs which include rent, staff, benefits, equipment, etc. I could offer my clients the same personalized and professional service without having to support high overhead expenses, and honestly — I like not having that kind of overhead and I pass those savings on to my clients by offering lower rates.

So when the right decision became abundantly clear to me as though having an epiphany, I had no hesitation in opening my own tax law practice with gusto in November 2020. It was a natural progression in this new world we are all experiencing. I know that I am not the only one; many in every kind of professional or business endeavor are re-evaluating how they do business and re-visiting their "why" moment. If anything good has resulted from the pandemic, it is that it has peeled away the everyday routines we took for granted and has revealed our inner core and the bare-bones of ourselves, personally and professionally. And that --- for something rare these past two years -- is a good thing.