About Luke

Experience That Matters

Luke Ryan represents individuals and businesses in high-stakes tax disputes involving federal, state, and local tax agencies. His practice focuses on civil tax controversies—IRS examinations and appeals, state and local tax disputes in New York and California, U.S. Tax Court litigations, and multi-jurisdictional controversies—where the outcome can determine whether a client owes nothing, hundreds of thousands, or millions of dollars in additional taxes and penalties.

What sets Luke apart is an unusual combination: federal court training that most tax attorneys do not have, litigation experience at elite law firms, and deep experience in both federal and state tax controversies. Luke knows how to litigate, he understands technical tax issues across multiple jurisdictions, and he has seen firsthand what it takes to persuade the decision-maker—because he has been there when decisions were made.

Legal Background

Luke clerked for the Honorable John F. Keenan in the Southern District of New York, one of the most famous federal trial courts in the country. As Judge Keenan's sole law clerk, Luke’s clerkship was an intensive education in how law actually works. He learned how to read cases the way judges read them, how to construct legal arguments that survive scrutiny, and how to write persuasively for a skeptical audience. He saw what separates winning briefs from losing ones, learned how judges evaluate credibility and evidence, and developed the judgment that comes from working directly with a federal trial judge.

Luke’s training is rare in tax controversy work. Most tax attorneys never clerk in a U.S. district court. Luke, however, spent two years honing the fundamentals of federal litigation at one of the highest levels. When a case goes before a decision-maker—whether it be a judge, appeals officer, regulatory board, or auditor—that foundation matters.

Before clerking, Luke spent two years at Cahill Gordon & Reindel, one of the nation's premier white-collar defense firms, defending individuals and corporations in federal criminal and regulatory matters. After the clerkship, he practiced at Kostelanetz LLP in New York and Hochman Salkin Toscher Perez P.C. in Los Angeles—two of the most respected boutique firms in tax controversy—handling everything from routine audits to complex disputes with the IRS and state and city tax agencies.

State and Local Tax (SALT)

Luke's dual admission in New York and California allows him to handle state and local tax controversies across both jurisdictions. State tax agencies often have different procedures, different standards of proof, and different settlement cultures than the IRS. Luke knows how to navigate these differences with some of the most proactive tax agencies in the country, such as the California Franchise Tax Board (FTB), which routinely conducts residency audits, business income allocations, and penalty abatement matters; the California Employment Development Department (EDD), which pursues payroll tax disputes, employee classification issues, and responsible person assessments; and the New York Department of Taxation and Finance (DTF), which regularly investigates corporate franchise tax issues, personal income tax residency determinations, and sales tax controversies.

Military Background

Before law school, Luke served twelve years as an Army Infantry Officer, including combat deployments to Iraq and Afghanistan. He led infantry platoons in combat and served as the second-in-command of an infantry company during operations in Afghanistan. He was awarded the Bronze Star Medal twice and is a graduate of the U.S. Army Ranger School and other advanced military training programs.

The military taught Luke how to perform under intense pressure, how to accomplish the mission when the stakes are highest, and how to lead and persevere when failure is not an option. Those lessons apply directly to tax controversy work because clients facing million-dollar assessments or criminal investigations need someone who stays calm under pressure, thinks strategically, and fights until the mission is complete.

The Bottom Line

Luke handles tax disputes where the outcome is critical: cases where clients face substantial liabilities, where the IRS or state agencies are vigorous and assertive, and where technical expertise and litigation skill are essential. If you or a client of yours are dealing with a serious tax problem, contact Luke for a confidential consultation.

Education

  • J.D., cum laude, Fordham University School of Law, 2017

  • B.A., Chemistry, University of Virginia, 2002

Military Service

  • U.S. Army Infantry Officer, 2002-2014

  • Bronze Star Medal (2x), Ranger School, Airborne, Air Assault, Pathfinder, Expert Infantry

Bar Admissions

  • New York

  • California

  • U.S. Tax Court

  • U.S. Court of Appeals, Ninth Circuit

  • U.S. District Courts (S.D.N.Y., C.D. Cal.)

Professional Memberships

  • American Bar Association, Tax Section

  • New York State Bar Association

  • New York City Bar Association

Luke Ryan