STUART B. RATNER concentrates in the practice of federal and state tax matters including defending clients in criminal tax matters as well as in U.S. and Connecticut tax court litigation, tax collection matters, penalty abatement, employment tax and 100% penalty liability cases, tax lien and levy relief, property discharges, offers-in-compromise, payout agreements, technical advice requests, pension matters, tax protests and appeal hearings, federal refund claims, state sales tax appeals and in… Show more STUART B. RATNER concentrates in the practice of federal and state tax matters including defending clients in criminal tax matters as well as in U.S. and Connecticut tax court litigation, tax collection matters, penalty abatement, employment tax and 100% penalty liability cases, tax lien and levy relief, property discharges, offers-in-compromise, payout agreements, technical advice requests, pension matters, tax protests and appeal hearings, federal refund claims, state sales tax appeals and in structuring corporate, partnership and individual transactions to minimize tax and business exposure. Mr. Ratner has been qualified as an expert in tax matters in the United States District Court for the District of Connecticut as well as in the Connecticut Superior Court. He has lectured widely on a variety of federal and state tax issues such as like-kind exchanges, the classification of workers as independent contractors or employees, and the impact of federal and Connecticut tax law changes on business transactions. Attorney Ratner also holds a CPA certificate. Show less