
FIRM OVERVIEW
Tax Attorneys and CPAs Serving New Jersey and New York
Thomas F. DiLullo & Associates, P.C. is a tax controversy firm based in Hackensack, New Jersey. We represent individuals and businesses in disputes with the IRS and New Jersey Division of Taxation audits, collection actions, appeals, Tax Court litigation, and criminal tax investigations.
TAX RESOLUTION TEAM
Gain peace of mind knowing your case is in the hands of a team with over 100 years of combined tax resolution experience, led by dual-credentialed Attorney-CPA Thomas F. DiLullo and featuring two former IRS agents
Founder
Thomas F. DiLullo founded the firm in 1989 and is licensed as both an attorney and a Certified Public Accountant. He holds an LL.M. in Taxation from NYU and has practiced federal and state tax law since 1984. He represents individuals and businesses in IRS and New Jersey Division of Taxation disputes, from audit through Tax Court.
Attorney and Tax Professor
Valeriya Avdeev focuses on estate planning and tax planning. She began her career in Deloitte's Lead Tax Services group, handling corporate, partnership, and high-net-worth individual compliance, and holds an LL.M. in Taxation from New York Law School. She is licensed in New York and New Jersey and admitted to practice before the United States Tax Court.
Former IRS Chief Counsel trial attorney
Nick Kokis spent his early career as a trial attorney with the IRS Office of Chief Counsel, handling civil and criminal tax matters from the government's side. He has more than thirty years in tax law, has served as in-house tax counsel for several Fortune 500 companies, and represents clients in audits, appeals, and U.S. Tax Court litigation.
CPA, Offers in Compromise
With a keen eye for detail, Jessica excels in qualifying taxpayers for Offers in Compromise and preparing comprehensive legal memorandums. Her expertise is crucial in presenting compelling cases to the IRS, especially in situations involving financial hardship, permanent disability, or medical issues that impact a taxpayer's ability to pay back taxes.
Attorney
Michael D. Flynn represents clients in federal and state tax litigation and in the examination and appeals phases of audits. He spent over a decade in the tax department of a major investment bank and several years in the tax practice of a Big Four firm, and holds an LL.M. in Taxation with Distinction from Georgetown. He is admitted in DC, New Jersey, and New York.
CPA and paralegal, former IRS Revenue Agent
Nick Yagoda is a Certified Public Accountant licensed in New Jersey and New York and a paralegal at the firm. He previously served as a Revenue Agent with the IRS and worked in public accounting. He handles tax preparation and planning and represents clients before the IRS and state taxing authorities in audits and examinations.
Bar admissions
New Jersey
DiLullo, Kokis, Avdeev, Flynn
New York
Kokis, Avdeev, Flynn
Connecticut
Kokis
District of Columbia
Flynn
Florida
DiLullo
Courts
United States Tax Court
DiLullo, Kokis, Avdeev, Flynn
U.S. District Court, District of NJ
DiLullo
New Jersey Tax Court
DiLullo
New Jersey Superior Court
DiLullo
Professional memberships
-
American Bar Association
-
New Jersey State Bar Association Taxation Section
-
New York State Bar Association
-
Bergen County Bar Association
-
The Florida Bar
-
American Academy of Attorney-Certified Public Accountants (AAA-CPA)
Licenses and advanced degrees
-
Certified Public Accountant
-
New Jersey and Connecticut (since 1980)
-
LL.M. in Taxation, New York University School of Law
-
J.D., University of Miami School of Law
-
M.B.A. in Taxation, University of New Haven
Why Clients Hire an Attorney-CPA
Most tax attorneys are lawyers only. Thomas F. DiLullo is a licensed CPA and tax attorney with an LL.M. in Taxation from NYU, which means the firm can build a case on both fronts: the accounting record that produced the liability, and the law and procedure that govern how the IRS may collect it.
To Reconstruct The Numbers
Many IRS and NJ assessments rest on estimates. Markup-method sales tax assessments, bank-deposit analyses, substitute-for-return filings. Challenging them requires reading the workpapers, not just the notice.
Financial Disclosure Under Scrutiny
Offers in Compromise, installment agreements, and Currently Not Collectible status all turn on a defensible financial statement. Errors here are the most common reason a submission is returned or rejected.
Cases that may turn Criminal
When an audit involves unreported income, the accountant's file can become evidence. Work performed under attorney-client privilege is treated differently from work performed by a CPA alone.
PRACTICE AREAS
Stop IRS Collection Actions
Audit & Investigation Defense
Settlement & Litigation
When the IRS comes knocking, experience is your best defense.
With over 35 years of dual-qualified expertise as both a CPA and Tax Attorney, our founder Thomas F. DiLullo specializes in turning complex tax controversies into successful resolutions.




