About Us

About Our Firm

For the past 30 years, the Law Offices of Michael A. Lampert P.A. has been helping individuals and families in the South Florida area address federal and state tax controversy matters, estate planning and probate/estate administration, and general tax-related matters. Our firm strives to make a difference in the community, one person at a time, delivering results, and improving lives. When you choose to consult, collaborate, and work with our legal team, you can rely on receiving legal counsel backed by decades of experience.

Vision & Mission

The professionals of our Law firm strive to make a positive difference for our clients through the provision of legal services. We are committed to the honest, timely, competent, responsive, creative, and courteous practice of law, with accountability from top to bottom in the organization. This means we endeavor to find cost-effective, creative and aggressive strategies to address legal opportunities and problems to achieve the outcome our clients desire.

Michael A. Lampert, ESQ

Michael A. Lampert Is A Florida Bar Board Certified Tax Lawyer In Private Practice In West Palm Beach, Florida Where He Concentrates His Practice In The Areas Of Taxation And Business And Estate Planning And Administration, With An Emphasis On Tax Controversy Matters.

PHONE

: (561) 689-9407
FAX

: (561) 909-2107
MAIL

: contact@lamperttaxlaw.com
Bio for Michael A. Lampert

Michael A. Lampert is a Florida Bar Board Certified tax lawyer in private practice in West Palm Beach, Florida where he concentrates his practice in the areas of taxation and business and estate planning and administration, with an emphasis on tax controversy matters. Mr. Lampert was born in Philadelphia, Pennsylvania and attended the University of Miami (A.B., cum laude, 1979); Tel Aviv Faculty of Law, Joint program with Temple University School of Law, Ramat Aviv, Israel, 1981; Duke University, (J.D., 1983); New York University, (LL.M. in Taxation, 1984).

He was admitted to the Florida Bar in 1983, the Bars of Pennsylvania, the District of Columbia and the U.S. Tax Court in 1984, to the U.S. Court of Appeals for the Armed Forces in 1995 and the U.S. District Court for the Southern District of Florida in 2000. Mr. Lampert is a member of the Taxation, Real Property, Probate and Trust Law, and Elder Law sections of the Florida Bar and both the National and Florida Associations of Elder Law Attorneys, as well as the South Florida Tax Litigation Association. He a past Chair of the Florida Bar Tax Section and has served as a Director of its Education, Administration and Long Range Planning Divisions. He received the 1993 Tax Law Award from The Legal Aid Society of Palm Beach County and The Palm Beach County Bar Association. He is listed in Who’s Who in America, Who’s Who in American Law, and selected as a Super Lawyer in Florida Super Lawyers

He is also a Fellow of the American College of Tax Counsel. He was a past chair and served for six years on the Tax Law Certification Committee of the Florida Bar Board of Legal Specialization and Education. Mr. Lampert frequently lectures before both professional and community organizations, including such organizations as The Florida Bar, the Palm Beach County Tax Institute (past President), Palm Beach County Chapters of the Florida Institute of Certified Public Accountants, the Palm Beach-Martin County Estate Planning Council, the Palm Beach County Bar Association, Hunter College, the University of Florida School of Law Graduate Program in Taxation, the University of Miami School of Law Graduate Program in Taxation and the Tax Section of the American Bar Association. He also served for many years as an Instructor in the Continuing Education Division of Florida Atlantic University and on the editorial board of the CCH Publication Sales and Use Tax Alert. He is also past Chairman of the Palm Beaches – Treasure Coast Region Area Chapter of the American Red Cross.

Education

  • LL.M. in Taxation, New York University, 1984

  • J.D. Duke University

    Phi Alpha Delta ( Chapter Justice, 1981 - 1982 )

  • B.A. cum laude, University of Miami, 1979

    Omicron Delta Epsilon

Certificates & Credentials

  • The Florida Bar: Member in Good Standing & Board Certified in Tax Law

  • 2020-2021 Recipient of the Gerald T. Hart
    Outstanding Tax Attorney of the Year Award

Professional Associations

  • Palm Beach County Bar Association

  • The Florida Bar (Board Certified in Tax Law)

  • Fellow, American College of Tax Counsel.

  • Member, Tax Law Certification Committee of the Florida Board of Legal Specialization & Education (2003 - 2009)

  • Past President, Palm Beach Tax Institute

  • Member, Florida Bar Tax Certification Committee (Past Chair)

  • Pennsylvania Bar

  • District of Columbia

  • U.S. Tax Court

  • U.S. Court of Appeals for the Armed Forces (1995)

  • U.S. Southern District of the Southern District of Florida (2000)

Articles & Publications
  • “A Checklist for the Defense of Federal Tax Collection Cases”, The Practical Tax Lawyer, Vol. 11, No. 4(Summer 1997)
  • “Obtaining Releases of Federal Tax Liens”, The Practical Tax Lawyer, Vol. 14, No. 1(Fall 1999)
  • “Treatment of Losses from Worthless Securities; Offshore Account Disclosure Impacts on Seniors; New 990 Requirements for Non-Profit Orgs”, Elder Law Advocate, Vol. XVII, No. 1(Spring 2009)
  • “Offshore Financial Accounts, IRS Voluntary Disclosure Initiative, “Round Two””, Elder Law Advocate, Vol. XIX, No. 1 (Spring 2011)
  • “Using IRS Form 56- Notice Concerning Fiduciary Relationship as a Tool; Online Application for EIN”, Elder Law Advocate, Vol. XIX, No. 2(Summer 2011)
  • “Estate Tax Portability Election - Some Trips and Traps; Identity Theft and the IRS”, Elder Law Advocate, Vol. XIX, No. 3(Fall/Winter 2011)
  • “Remember the Basic Gift Tax Rules; The IRS has been Implementing its E-file Program”, Elder Law Advocate, Vol. XX, No. 1(Spring 2012)
  • “Coauthored: Uncle Sam Wants You! Good Record Keeping Can Preserve Estate, Protect Insurance. ”, Palm Beach Society (Spring 2012)
  • “Data Mining the Client's Income Tax Return; New IRS Power of Attorney”, Elder Law Advocate, Vol. XX, No. 2(Summer 2012)
  • “Revoking a Form 56; Common IRS Misconceptions; Surprising Income Tax Result When Cashing Life Insurance”, Elder Law Advocate, Vol. XX, No. 3(Winter 2012)
  • “DOMA Decision Impacts New York Estate Tax.”, Elder Law Advocate (Summer 2013)
  • “Message from the Chair; "Cruising" into the New Year”, Tax Section Bulletin - The Florida Bar (Winter 2013)
  • “Be careful the client does not just pay the tax due; Documentary stamps on transfers for real property between spouses-potential trap; etc.”, Elder Law Advocate, Vol. XXI, No. 3(Winter 2013)
  • “Circular 230 Final Regulations Issued - Finally!; Medical Care and Marijuana; Offshore Accounts/Voluntary Disclosure - Brief Update”, Elder Law Advocate, Vol. XXII, No. 1(Spring 2014)
  • “Offshore accounts, Treasury regs and other tips”, Elder Law Advocate, Vol. XXII, No. 2(Summer 2014)
  • “Basis - The New (and old) Elephant in the Room; Reverse Discount Planning”, Elder Law Advocate, Vol. XXII, No. 3(Fall/Winter 2014)
  • “Income Tax Return of Sick or Disabled person Traps”, Elder Law Advocate, Vol. XXII, No. 1(Spring 2015)
  • “Basics of Estate and Gift Tax for Non-Citizens”, Elder Law Advocate, Vol. XXII, No. 2(Fall 2015)
  • “Estate Tax Closing Letters and Alternatives; Disclaimer to a Shelter Trust and Some Tips and Traps”, Elder Law Advocate, Vol. XXII, No. 3(Winter 2015)
  • “Visit from Tax Court Judge Juan F. Vasquez”, Tax Section Bulletin - The Florida Bar (Winter 2015)
  • “Should your client file a tax return- when it is not required?”, Elder Law Advocate, Vol. XXIII, No. 1(Spring 2016)
  • “Five Quick Items; Taxation of Wrongful-Incarceration Recovery; Final Medical Expenses; Disclosure of Confidential Estate Tax Return Info; State Taxation on Retirement Plans; IRS to start audit by mail”, Elder Law Advocate, Vol. XXIII, No. 2(Fall 2016)
  • “Be Aware, Be Very Aware Some Tax Scams Affect Clients and Attorneys; Should Your Client File a Tax Return - When it is Not Required?”, Elder Law Advocate, Vol. XXIII, No. 3(Winter 2016)
  • “Tax filing changes for clients and their attorneys ”, Elder Law Advocate, Vol. XXIV, No. 1(Spring 2017)
  • “Defaulted retirement plan loans treated as premature distribution; IRA and retirement plan rollovers-new procedure”, Elder Law Advocate, Vol. XXIV, No. 2(Summer 2017)
  • “Tax Filing Changes for Clients and Their Attorneys (Continued)”, Elder Law Advocate, Vol. XXIV, No. 3(Fall 2017)
  • “IRAs - Tax Traps with Alternative Investments; Tax Reform; Update on Offshore Financial Accounts”, Elder Law Advocate, Vol. XXIV, No. 3(Winter 2018)
  • “New-"est" Tax Act (and New Tax Form); Have More Information Handy when Calling the IRS”, Elder Law Advocate, Vol. XXV, No. 1(Spring 2018)
  • “529 Plans: Some New Flexibility and Traps; Beware of Private Tax Debt Collectors”, Elder Law Advocate, Vol. XXV, No. 2(Summer 2018)
  • “Where is my Income Tax Refund?; Deducting Business Meals”, Elder Law Advocate, Vol. XXVI, No. 1(Winter 2019)
  • “My Client is About to Die: Immediate Pre-Mortem Tax Planning”, Elder Law Advocate, Vol. XXVI, No. 1(Spring 2019)
  • “Documentary Stamps and Transfers Between Spouses; Taxpayer First Act of 2019”, Elder Law Advocate, Vol. XXVI, No. 3(Fall 2019)
  • “RMD and Charity; Employer-Provided Disability Insurance and Social Security: Does the Interface Make a Tax Difference?”, Elder Law Advocate, Vol. XXVII, No. 1(Winter 2020)
  • “Eleven Secure Act tips and traps”, Elder Law Advocate, Vol. XXVII, No. 2(Spring 2020)
  • “Tax Tips- A Walk Through the Internal Revenue Code”, Elder Law Advocate, Vol. XXVII, No. 3(Fall 2020)
  • “The Secure Act- Things you may have missed”, Elder Law Advocate, Vol. XXVIII, No. 1(Winter 2021)
  • “Didn’t File Your Tax Return? Consequences May Impact Social Security Benefits; Tax Deadline Weekends and Holiday Back to Basics”, Elder Law Advocate, Vol. XXVIII, No. 2(Spring 2021)
  • “Schedules K-2 and K-3; Special Rule to Pay Back IRA/Pension Distributions; & State tax law updates in Florida”, Elder Law Advocate, Vol. XXVIII, No. 3(Summer 2021)
  • “The Primary Residence Gain on Sale Exclusion: The Basics and Some Loopholes”, Elder Law Advocate, Vol. XXIX, No. 1(Winter 2022)
  • “FBARs and Trusts”, Elder Law Advocate, Vol. XXIX, No. 2(Spring 2022)
  • “They Took My Social Security- A Tax Attorney's Perspective”, Elder Law Advocate, Vol. XXIX, No. 3(Summer 2022)
  • “What is that LLC”, Elder Law Advocate, Vol. XXX, No. 1(Winter 2023)
  • “Transfers of Real Estate with Retained Life Estate- A Tax Primer”, Elder Law Advocate, Vol. XXX, No. 2(Spring 2023)
Seminars & Presentations
  • “Death and Taxes: Procedure Considerations for Estate Administrators Selected Topics & Tips”, FL Bar Tax Section Director's Meeting- Past Chairs' CLE (January 20, 2023)
  • “Potential Tax Issues in Elder Law”, AFELA UnProgram (December 3, 2022)
  • “Taxation for the Special Needs Planner by MAL and Kevin Cameron, CPA”, ASNP Virtual Bootcamp Series- Bootcamp 2 (Academy for Special Needs Trust Attorneys/Practitioners) (September 16, 2022)
  • “2022 Annual Estate/Probate and Trust Seminar: Covering Your Assets New Topics You Won't Want to Miss!”, Palm Beach County Bar Association-Est/Prob. (March 25, 2022)
  • “Tax for Elder Lawyers Selected Topics and Updates ”, The Florida Bar (January 14, 2022)
  • “Elder Law Board Certification Series-Tax Portion Webinar Recording”, The Florida Bar- Elder Law Section (December 16, 2021)
  • “Death and Taxes: Procedure Considerations for the Estate Administrator”, The Florida Bar- Tax Section (October 15, 2021)
  • “Ullman Year in Review-Ethics in Tax Practice with Some Technology”, The Florida Bar-Tax Section (July 2, 2021)
  • “Tax Ethics Program”, University of Florida-Virtual (March 22, 2021)
  • “Tax Issues During the Pandemic”, Florida Bar-Elder Law Section (January 20, 2021)
  • “Remote Notary and Issues with Courts/Judges from a Practitioner's Perspective”, PBC Bar- Elder Law (November 17, 2020)
  • “Special Tax Considerations for Senior Citizens”, Lorman (October 27, 2020)
  • “2020 Advanced Wealth Protection Program”, The Florida Bar (October 23, 2020)
  • “Analyzing Bankruptcy vs. Workout Options: How to Communicate with Clients (Part of 4 Part Series)”, The Florida Bar- Tax Section (September 30, 2020)
  • “Basics of Bankruptcy Law (Part of 4 part series)”, The Florida Bar- Tax Section (August 26, 2020)
  • “The Taxation of Special Needs Trusts”, The Florida Bar- Elder Law Section (August 1, 2020)
  • “Ethics in Tax Practice with Some Technology Seminar and Bingo”, The Florida Bar- Ullman Year in Review (July 3, 2020)
  • “SNT Planning for the Non-SNT Planning Attorney”, The Florida Bar-Elder Law Section (Virtual) (June 19, 2020)
  • “Ethical and Procedural Issues in Representing the International Client”, The Florida Bar - Tax Section (May 8, 2020)
  • “2020 Learn at Sea Cruise - (Topic to be determined)”, FICPA Sailfish Chapter (May 1, 2020)
  • “Ethics in Tax Practice with Some Technology Seminar and Bingo”, Probate and Pumpernickel (April 17, 2020)
  • “Elder Concert - Tax Implications of Personal Service Contracts”, Academy of the Florida Elder Law Attorneys (February 21, 2020)
  • “Due Diligence and Preparer Penalties Following TJCA: Expanded and Potentially Expensive”, American Bar Association (January 31, 2020)
  • “Tax Issues During the Pandemic”, The Florida Bar- Elder Law Section-2021 Elder Law Annual Update (January 18-22, 2020)
  • “22nd Annual Elder Law Affairs Seminar - The Intersection of Tax Law and Public Benefits”, Palm Beach County Bar Association (November 15, 2019)
  • “Ethics in Tax Practice with Some Technology”, Probate and Pumpernickel (October 17, 2019)
  • “Ethics in Tax Practice with Some Technology”, Probate and Pumpernickel (September 19, 2019)
  • “State and Federal Tax and Related Issues - Selected Topics and Updates”, FICPA Atlantic Chapter (August 20, 2019)
  • “Ullman Year in Review - Ethics in Tax Practice with Some Technology”, The Florida Bar - Tax Section (July 4, 2019)
  • “SNT Planning for the Non-SNT Planning Attorney”, The Florida Bar-Elder Law Section (Orlando) (June 19, 2019)
  • “5th Annual 2019 Learn @ Sea Cruise - State and Fedderal Tax and Related Issues”, FICPA Sailfish Chapter (May 9, 2019)
  • “State and Federal Tax and Related Issues - Selected Topics and Updates”, FICPA Sailfish Chapter (April 16, 2019)
  • “Tax Ethics Program”, University of Florida (March 29, 2019)
  • “2019 Elder Law Update - Tax Issues with Personal Service Contracts and Other Tax Issues for Elder Lawyers”, The Florida Bar (January 18, 2019)
  • “Ethics Issues for Exempt Organizations and Planned Giving with a Touch of Income, Tax Procedures with a Workshop Problem”, Planned Giving Council (January 8, 2019)
  • “21st Annual Elder Law Seminar - Tax Implications and Consequences for Elderly Clients”, Palm Beach County Bar Association (November 29, 2018)
  • “The 21st Annual Elder Law Seminar”, Palm Beach County Bar Association (November 29, 2018)
  • “State & Federal Tax and Related Issues”, FICPA Sailfish Chapter (September 26, 2018)
  • “State & Federal Tax and Related Issues”, FICPA Sailfish Chapter (August 29, 2018)
  • “FIRPTA for Real Estate Attorneys: the Basics, Exemptions, Traps and Tips ”, Florida Realtors Annual Convention (August 10, 2018)
  • “Technology for Tax Lawyers Selected topics”, The Florida Bar - Tax Section (July 6, 2018)
  • “Ullman Year in Review - Technology”, The Florida Bar - Tax Section (July 4, 2018)
  • “Ethics Update For Tax and Estate Planning Practitioners”, Probate and Pumpernickel (May 18, 2018)
  • “2017 Learn At Sea Cruise - State and Federal Tax and Related Issues”, FICPA Sailfish Chapter (May 7, 2018)
  • “State and Federal Tax and Related Issues - Selected Topics and Updates”, FICPA Sailfish Chapter (March 20, 2018)
  • “Income Tax Returns, Portability, Estate, Gift, and GST Taxes, and Selected Related Topics”, National Business Institute (NBI) (March 16, 2018)
  • “Ethics and Tax Update for Tax and Estate Planning Practitioners”, Morgan Stanley (January 30, 2018)
  • “Leaving IRAs to a Trust - The Basics”, Academy of the Florida Elder Law Attorneys (December 2, 2017)
  • “20th Annual Elder Law Seminar - Annual Tax Law and Ethics Update”, Palm Beach County Bar Association (November 9, 2017)
  • “Tax Issues in Elder Law”, Academy of the Florida Elder Law Attorneys (November 8, 2017)
  • “U.S. as an Asset Hiding Haven - Selected Ethics and Related Issues”, FICPA - Mega CPE Conference (June 15, 2017)
  • “LLCs and Then Some - Overview for Elder Law Attorneys”, Academy of the Florida Elder Law Attorneys (May 12, 2017)
  • “Selected Topics in Tax Penalties (Including Some Less Common Ones - Frances D. Sheehy Memorial)”, The Florida Bar - Tax Section (May 5, 2017)
  • “2017 Learn At Sea Cruise - State and Federal Tax and Related Issues”, FICPA Sailfish Chapter (May 1, 2017)
  • “Workshop: Legal Ethics for the Tax Lawyer ”, University of Florida - Graduate Tax Program (March 24, 2017)
  • “Ethics Update For Tax and Estate Planning Practitioners ”, Probate and Pumpernickel (March 23, 2017)
  • “Ethics Update for Tax and Estate Planning Practitioners”, Probate and Pumpernickel (March 10, 2017)
  • “Six Sexy Minutes - Procedure”, Palm Beach Tax Institute (February 15, 2017)
  • “Webinar - Ethical Considerations When Rpresenting Family and Friends”, Lorman Business Services (January 13, 2017)
  • “U.S. as an Asset Hiding Haven - Selected Ethics and Related Issues”, International Tax Conference (January 6, 2017)
  • “19th Annual Elder Law Seminar - Annual Tax Law and Ethics Update”, Palm Beach County Bar Association (December 9, 2016)
  • “Tax Reporting and Post-Mortem Tax Measures”, National Business Institute (NBI) (December 8, 2016)
  • “2016 Learn At Sea Cruise - State and Federal Tax and Related Issues”, FICPA Sailfish Chapter (May 26, 2016)
  • “U.S. as an Asset Hiding Haven - Selected Ethics and Related Issues”, The Florida Bar - Tax Section (May 21, 2016)
  • “Basics of Tax Controversy for Financial Planners With a Touch of Marijuana”, Financial Planning Association (April 29, 2016)
  • “Workshop: Legal Ethics for the Tax Lawyer ”, University of Florida - Graduate Tax Program (March 21, 2016)
  • “Ethics Update for Tax and Estate Planning Practitioners”, Probate and Pumpernickel (February 18, 2016)
  • “Ethics Update for Tax and Estate Planning Practitioners”, Probate and Pumpernickel (January 22, 2016)
  • “18th Annual Elder Law Seminar - Annual Tax Law and Ethics Update”, Palm Beach County Bar Association (December 10, 2015)
  • “Ethics Update for Tax and Estate Planning Practitioners”, Probate and Pumpernickel (November 6, 2015)
  • “Selected Ethics Issues in Representing Entities and Owners of Entities”, The Florida Bar - Tax Section (October 10, 2015)
  • “Webinar - Tax Topics for Elder Lawyers”, The Florida Bar - Elder Law Committee (September 17, 2015)
  • “Ethics, Exempt Organizations and a Touch of Marijuana”, The Florida Bar - Tax Section (July 3, 2015)
  • “2015 Learn At Sea Cruise - State and Federal Tax and Related Issues ”, FICPA Sailfish Chapter (May 15, 2015)
  • “Tax Issues for Guardians”, Palm Beach Guardianship Association (February 12, 2015)
  • “Exempt Org Update and Significantly Revised FL Charitable Solicitation Act-w/Raattama”, The Florida Bar (February 4, 2015)
  • “17th Annual Elder Law Seminar - Annual Tax Law and Ethics Update”, Palm Beach County Bar Association (December 10, 2014)
  • “Tax Exempt Organizations From Start to Finish - Ethical Considerations for Exempt Organization Practitioners”, National Business Institute (NBI) (December 8, 2014)
  • “Effective Board Governance and Some Law - An Overview andSelected Issues”, Goodman Jewish Family Svcs-Board Retreat (December 7, 2014)
  • “Ethics Update & Practical CLE Workshop For Tax and Estate Planning Practitioners”, Martin County Bar Association and Morgan Stanley (December 2, 2014)
  • “Exempt Org Update and Significantly Revised FL Charitable Solicitation Act in Six Minutes”, Palm Beach Tax Institute (November 18, 2014)
  • “Ethics Update for Tax and Estate Planning Practitioners”, Probate and Pumpernickel (November 13, 2014)
  • “Effective Board Governance and Some Law - An Overview and Selected Issues”, Alpert Jewish Family & Childrens Service (October 26, 2014)
  • “Taxation of Marijuana”, The Florida Bar - Tax Section (July 5, 2014)
  • “Ullman Year In Review - Ethics Update for Tax Lawyers”, The Florida Bar - Tax Section (July 4, 2014)
  • “Recent Tax Planning Issues and Opportunities”, David P. Burke & Yolanda F. Jameson (June 4, 2014)
  • “Advising on Operational Issues and Ethical Considerations for Exempt Org Practitioners”, National Business Institute (NBI) (June 1, 2014)
  • “31st Annual Estate and Probate Seminar - Part 2 - Tax and Related Ethics Update”, Palm Beach County Bar Association (May 7, 2014)
  • “Dealing with Federal Tax Liens”, The Florida Bar - Tax Section (April 25, 2014)
  • “Workshop: Legal Ethics for the Tax Lawyer ”, University of Florida - Graduate Tax Program (March 21, 2014)
  • “2014 Tax Section Directors' Meeting - A Potpourri of Tax Topics”, The Florida Bar - Tax Section (February 1, 2014)
  • “16th Annual Elder Law Seminar - Annual Tax Law and Ethics Update”, Palm Beach County Bar Association (December 13, 2013)
  • “Webinar - Tax Topics for Elder Lawyers”, The Florida Bar - Elder Law Committee (December 10, 2013)
  • “Ethics Update for Tax and Estate Planning Practitioners”, Probate and Pumpernickel (October 11, 2013)
  • “Selected Topics in Taxation - Trusts, Procedure, Ethics and More”, H & R Block Enrolled Agents (September 19, 2013)
  • “Current Tax Issues for Real Estate Attorneys ”, Palm Beach County Bar Association (August 24, 2013)
  • “Important Factors for Every RE Attorney to Consider - Selected Tax Issues for RE Attorneys”, Palm Beach County Bar Association (August 23, 2013)
  • “State and Federal Tax and Related Issues - Selected Topics and Updates”, FICPA Sailfish Chapter (August 7, 2013)
  • “Basic Basics: What Every Lawyer Needs to Know - Tax Things Every Lawyer Should Know”, The Florida Bar (May 31, 2013)
  • “30th Annual Estate and Probate Seminar - Part 2 - Tax and Related Ethics Update”, Palm Beach County Bar Association (May 15, 2013)
  • “Workshop: Legal Ethics for the Tax Lawyer ”, University of Florida - Graduate Tax Program (February 15, 2013)
  • “Federal Tax Proceudre - An Overview & Update”, Palm Beach Tax Institute (January 23, 2013)
  • “Ethically Speaking: the 15th Annual Elder Law Seminar - Annual Tax Law and Ethics Update”, Palm Beach County Bar Association (December 14, 2012)
  • “Attorney Trust Accounts - Selected Tips, Traps and Some Tax Law Too”, FL Mutual Insurance Co. (October 18, 2012)
  • “What You Don’t Know Can Harm You”, Florida Bar Association (October 18, 2012)
  • “Ethics Update for Tax and Estate Planning Practitioenrs”, Probate and Pumpernickel (September 7, 2012)
  • “Ullman Year in Review - Ethics Update for Tax Lawyers”, The Florida Bar - Tax Section (July 7, 2012)
  • “IRS Representation Issues - Federal Tax Procedure, An Overiew and Update”, Greater Miami Tax Institute (May 22, 2012)
  • “Ethics in State Tax Practice”, FICPA State Tax Conference (May 17, 2012)
  • “29th Annual Estate and Probate Seminar - Part 2”, Palm Beach County Bar Association (May 16, 2012)
  • “Tax Savings Strategies During Acquisitions”, National Business Institute (NBI) (May 1, 2012)
  • “Workshop: Legal Ethics for the Tax Lawyer ”, University of Florida - Graduate Tax Program (February 20, 2012)
  • “IRS Representation Issues - Federal Tax Procedure, An Overiew and Update”, FL Society of Enrolled Agents - Palm Beach Chapter (February 16, 2012)
  • “Tax Exempt Organizations ”, Tax Practitioners Annual Review (February 3, 2012)
  • “14th Annual Elder Law Update for Elder Law Attorneys”, Palm Beach County Bar Association (December 16, 2011)
  • “State Tax and Related Issues Update - Selected Topics and Updates”, FICPA Sailfish Chapter (December 7, 2011)
  • “State Tax and Related Issues Update - Selected Topics and Updates”, FICPA Sailfish Chapter (December 7, 2011)
  • “2011 Trust and Estate Symposium - Ethics Update for the Trust and EP Attorney/Practitioner”, Wilmington Trust (September 22, 2011)
  • “New Voluntary Disclosure Program”, Palm Beach Tax Institute (May 18, 2011)
  • “28th Annual Estate and Probate Seminar - Tax and Related Ethics Update”, Palm Beach County Bar Association (May 17, 2011)
  • “Basic Basics: What Every Lawyer Needs to Know - Tax Things Every Lawyer Should Know ”, Palm Beach County Bar Association (May 11, 2011)
  • “Primer on Third Party Liability and the Foreclosure of the Federal Tax Lien”, American Bar Association (January 24, 2011)
  • “13th Annual Elder Law Update for Elder Law Attorneys”, Palm Beach County Bar Association (December 16, 2010)
  • “Ethics Update for Tax and Estate Planning Practitioners”, Probate and Pumpernickel (November 19, 2010)
  • “Ethics Update and Practical Workshop for Tax and Estate Planning Practitioners”, Harris Private Bank (October 26, 2010)
  • “Ethics Update for Tax and Estate Planning Practitioners”, Probate and Pumpernickel (October 22, 2010)
  • “Current LLC & Partnership Tax Strategies ”, Palm Beach County Bar Association (October 1, 2010)
  • “Ethical Issues in Representing Partners and LLC Members”, The Florida Bar - Tax Section (October 1, 2010)
  • “Ethics Update and Practical Workshop for Tax and Estate Planning Practitioners”, Morgan Stanley (September 23, 2010)
  • “Ullman Year in Review - Ethics for Tax Lawyers”, The Florida Bar - Tax Section (July 4, 2010)
  • “Basic Basics: What Every Lawyer Needs to Know”, The Florida Bar (May 20, 2010)
  • “27th Annual Estate and Probate Seminar - Tax and Ethics Update”, Palm Beach County Bar Association (May 19, 2010)
  • “The Basics of Forms and Resources ”, The Florida Bar (March 15, 2010)
  • “Workshop: Legal Ethics for the Tax Lawyer”, University of Florida - Graduate Tax Program (February 29, 2010)
  • “12th Annual Elder Law Update for Elder Law Attorneys - Tax Aspects of Special Needs Trusts - "Special Needs Trusts - The Basics and Beyond"”, Palm Beach County Bar Association (December 15, 2009)
  • “Ethics Update for Tax and Estate Planning Practitioners”, Probate and Pumpernickel (November 13, 2009)
  • “Ethics Update for Tax and Estate Planning Practitioners”, Probate and Pumpernickel (October 16, 2009)
  • “Ullman Year in Review”, The Florida Bar - Tax Section (July 4, 2009)
  • “26th Annual Estate and Probate Seminar - Tax and Related Ethics Update”, Palm Beach County Bar Association (May 13, 2009)
  • “Life Planning for Persons with Disabilities - The Roadmap to Legal and Financial Security”, Alpert Jewish Family & Childrens Service (February 5, 2009)
  • “11th Annual Elder Law Update - 2008 Annual Tax Topics Update for Elder Law Attorneys”, Palm Beach County Bar Association (December 12, 2008)
  • “Ullman Year in Review - Ethics in Tax Practice Update”, The Florida Bar - Tax Section (July 4, 2008)
  • “25th Annual Estate and Probate Seminar - Tax and Related Ethics Update”, Palm Beach County Bar Association (May 14, 2008)
  • “Life Planning for Persons with Disabilities - The Roadmap to Legal and Financial Security”, Alpert Jewish Family & Childrens Service (March 24, 2008)
  • “2nd Annual Southeastern Nonprofit Symposium Exempt Organizations Basics and Life Cycle”, The Florida Bar - Tax Section (February 27, 2008)
  • “Workshop: Legal Ethics for the Tax Lawyer ”, University of Florida - Graduate Tax Program (February 22, 2008)
  • “Ethics Update for Tax and Estate Planning Practitioners”, JP Morgan (February 8, 2008)
  • “10th Annual Elder Law Update - 2007 Annual Tax Topics Update for Elder Law Attorneys”, Palm Beach County Bar Association (December 7, 2007)
  • “It's Still Hard to Stay Current - Tax Topics for Elder Law Attorneys”, Palm Beach County Bar Association (December 1, 2007)
  • “Tax Topics For Elder Law Attorneys”, Palm Beach County Bar Association (September 27, 2007)
  • “Tax Topics For Elder Law Attorneys”, Palm Beach County Bar Association (July 31, 2007)
  • “Ethics Update for Tax and Estate Planning”, JP Morgan (March 16, 2007)
  • “Ethics Update for Tax and Estate Planning”, JP Morgan (March 9, 2007)
  • “Circular 230”, Probate and Pumpernickel (March 7, 2007)
  • “Tax Status and Charities”, Palm Beach Tax Institute (February 28, 2007)
  • “Workshop: Legal Ethics for the Tax Lawyer ”, University of Florida - Graduate Tax Program (February 16, 2007)
  • “Ethics of Tax Advising: Circular 230”, Online Viewers (February 14, 2007)
  • “9th Annual Elder Law Update - 2006 Annual Tax Topics Update for Elder Law Attorneys”, Palm Beach County Bar Association (December 8, 2006)
  • “Circular 230 and Recent Amendments ”, Miami Dade Florida Institute (November 28, 2006)
  • “A Review/Update for 501(c)3 Operating Charities”, Sade Group at Smith Barney (October 27, 2006)
  • “23rd Annual Estate and Probate Seminar - Nuts and Bolts Presentation”, Palm Beach County Bar Association (May 9, 2006)
  • “Basics of Estate Planning ”, Palm Beach County Bar Association (May 1, 2006)
  • “Asset Protection in FL - the Philosophy & Basics ”, James J. McHugh (April 25, 2006)
  • “Elder Law Basics; Common Estate Planning Questions; Asset Protection in FL; Primer on Medicaid and the New Law; Common Estate Planning Questions; Elder Law Basics”, Professional Planners Marketing group (March 1, 2006)
  • “Tax Procedure ”, Cuban American CPAs Association (January 7, 2006)
  • “Asset Protection; Circular 230; Recent Amendments ”, The Institute of CPAs (December 13, 2005)
  • “8th Annual Elder Law Update - It’s Hard to Stay Current/ Elder Law Certification ”, Palm Beach County Bar Association (December 2, 2005)
  • “Year End Tax Planning Strategies”, The Sade Group (October 18, 2005)
  • “2005 Annual Meeting - Tax Compliance Issues Everyone Should Know ”, The Florida Bar (June 23, 2005)
  • “22nd Annual Estate and Probate Seminar - Practicing with Professionalism ”, Palm Beach County Bar Association (May 18, 2005)
  • “Elder Law the Basics ”, Professional Planners Marketing (April 5, 2005)
  • “Ethical Issues for the Florida Tax Attorney; Ethical Issues in Business Planning”, University of Florida (February 10, 2005)
  • “Nursing Home and Living Facilities ”, Palm Beach County Bar Association (August 24, 2004)
  • “LLCs: Advising Small Business Start-Ups and Larger Companies in Florida”, Lorman (June 17, 2004)
  • “21st Annual Estate and Probate Seminar - Drafting for Estate Tax Uncertainty ”, Palm Beach County Bar Association (May 19, 2004)
  • “Practical Choice of Entity ”, Palm Beach County Bar Association (January 23, 2004)
  • “Tax Concepts for the Elder Client”, The Florida Bar - Elder Law Committee (May 7, 2003)
  • “Factors Impacting Choice of Entity ”, National Business Institute (NBI) (December 19, 2002)
  • “19th Annual Estate and Probate Seminar - What Non-Probate Litigators Need to Know”, Palm Beach County Bar Association (May 16, 2002)
  • “Tax Concept for the Elder Client”, Palm Beach County Bar Association (February 15, 2002)
  • “Elder Law and Medicaid, Basics and Answers ”, Alpert Jewish Family & Childrens Service (October 16, 2001)
  • “Ethical Issues for the Florida Tax Practitioner - Selected Topics and Problem Solving”, Palm Beach Tax Institute (April 28, 1999)
  • “Corporations”, Florida Atlantic University (September 1, 1998)
  • “Estate Planning for Insurance Professionals ”, 21st anniversary Cruise (March 21, 1998)
  • “Estate Planning for the Business Owner”, Palm Beach County Bar Association (February 27, 1991)
  • “Florida's "Right to Die" Living Wills Under the New Law”, Weizmann Institute of Science (October 24, 1990)
  • “Taxation of Litigation ”, Palm Beach County Bar Association (May 13, 1988)

Brianne M. Culliton, E.A.

Brianne Culliton is an Enrolled Agent with the Internal Revenue Service and Florida Registered Paralegal who joined The Law Offices of Michael A. Lampert, P.A. in January 2007. She is currently attending Law School.

PHONE

: (561) 689-9407
FAX

: (561) 909-2107
MAIL

: contact@lamperttaxlaw.com
Bio For Brianne M. Culliton

Brianne Culliton joined The Law Offices of Michael A. Lampert, P.A. in January 2007, working primarily in the practice areas of taxation, tax controversy, estate and trust administration, real estate and business.

Brianne Culliton was born in Northern Ohio. She became a Florida Registered Paralegal with The Florida Bar in August 2011. In 2013, Brianne graduated cum laude from Florida State University with her Bachelor of Science degree along with an undergraduate certificate in Emergency Management and Homeland Security. She continued her studies and obtained Enrolled Agent status in 2016, the highest credential awarded by the Internal Revenue Service, earning her the privilege of representing taxpayers before the Internal Revenue Service.

Brianne has a true passion for learning. She volunteers with her local cub scouts pack as a registered committee member and with her children’s school. When not working or spending time with her family, she can typically be found reading.

Education

  • B.S. cum laude, Florida State University, 2013

  • Undergraduate Certificate, Emergency Management and Homeland Security, Florida State University

  • Mitchell Hamline School of Law, Expected J.D. May 2026

Certificates & Credentials

  • Enrolled Agent with Internal Revenue Service

  • Florida Registered Paralegal registered with The Florida Bar (floridabar.org/mybarprofile/267070)

Professional Associations

  • National Association of Enrolled Agents

  • Florida Society of Enrolled Agents

  • National Association of Legal Assistants

  • Paralegal Association of Florida, Palm Beach Chapter

  • South Florida Paralegal Association

  • National Federation of Paralegal Association

  • Florida Alliance of Paralegal Associations

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