Chaya Kundra

Biography

Chaya Kundra is both a tax litigator and tax advisor who works aggressively to solve current tax concerns and prevent future tax problems. Her clients include powerful U.S. and international businesses, entrepreneurs, non-profits and individuals. Tax Attorney Chaya Kundra routinely guides her clients through sensitive and complex tax situations including disclosing to the IRS before they contact you, reporting of foreign assets and income, employment tax balances owed and resolving the matter for both the company and the responsible parties, tax audits, appealing tax determinations with managers and the IRS Independent Office of Appeals, Collection Due Process Rights and arguing before Tax and federal courts on tax matters, the federal priority statute as well as tax collection issues such as tax liens, levies, subordinations and the inability to make payment.

With over 29 years of experience in working with the IRS and State taxing authorities, Ms. Kundra is known for her impressive track record. She creatively solves uncertain and complex tax problems and has successfully argued as well as settled a wide variety of civil and criminal tax cases, which include legal tax audits, foreign and U.S. voluntary disclosures, international tax compliance matters, employment tax disclosures, sales and use tax assessments and disclosures, non-profit and divorce tax issues. She crafts resolutions that fit her client’s specific needs and goals. Attorney Kundra’s innovative approaches have even included her having the tax law changed to reduce her client’s tax burden. Tax Attorney Chaya Kundra also advises accountants and CPAs on complicated extrapolations and disclosures related to prior year returns, disclosure compliance, and necessary disclaimers. Much of this entails a forensic analysis to ensure accuracy and compliance.

Understanding that her clients require excellence, Attorney Kundra works tirelessly to attain the optimal results for her clients. She has an expansive history of successfully remedying the most intricate tax situations for her clients with the utmost efficiency and incomparable fortitude. Her prior work experience includes service with the federal government on money laundering and Bank Secrecy Act matters.

A dynamic speaker, Ms. Kundra regularly presents and most recently spoke on changes in in the overall tax landscape due to COVID, as well as speaking on topics such as increased enforcement in Employment Tax Matters, IRS Practice and Procedure, International Tax Obligations and Substantial Compliance with Foreign Disclosures. Her audiences frequently include members of the American Bar Association’s Tax Section, the Maryland Advanced Tax Institute, State and County Bar Association, and national/international organizations. For the past 20 plus years Ms. Kundra has consistently been recognized as one of the top lawyers in taxation.

Ms. Kundra received her Juris Doctorate from the Washington College of Law at the American University in 1994 and her Bachelor’s degree in Finance at Loyola University in Maryland in 1991.

Education

Bar Admission

Abridged List of Published Works

Abridged List of Honors

Blogs

• How much of my overseas income should I report? 2022
• Benefits of Making a Voluntary Disclosure to the IRS, 2022
• CCM and PPP Forgiveness, 2022
• Tax Updates – Expansion of Membership Permissible: IRSC 501, 2022
• Do I Qualify for the IRS’ New Penalty Relief Program? 2022
• Owe More Than $250,000 to the IRS? You have More Options, 2022
• When Doing a Voluntary Disclosure, How Much is Enough, 2022
• Benefits of Making a Voluntary Disclosure with unpaid sales tax, 2022
• Haven’t heard from the IRS in a while? You will, 2022
• Benefits of Making a Voluntary Disclosure With Unpaid Sales Tax, 2022
• Does Trading Cryptocurrency On Foreign Platforms Create An Income Reporting Requirement?, 2022
• What Do I Need To Know About Taxes If I Live Abroad?, 2022
• Your Company May Have Tax Obligations In Other States If You Employ Remote Workers, 2022
• Common Mistakes Business Owners Make When Filing Employment Taxes, 2022
• A Tax Attorney Can Help You Avoid Wage Garnishment, 2022
• Common International Tax Mistakes U.S. Businesses Should Avoid, 2022
• Qualified High Technology Company Tax Revisions Effective After 2019, 2022
• What Options Do You Have If You Owe The IRS A Debt You Cannot Pay?, 2022
• Understanding Alter Ego Liability
• Aggressive Tax Collection For Top Earners, 2022
• IRS Tax Collection Policy Changes Bring Relief Beyond The Pandemic, 2021
• Understanding IRS Tax Audits, 2021
• Personal Liability for Overdue Corporate Taxes, 2021
• What You Need to Know About the IRS Tax Collection Process, 2021
• IRS Tax Collection Considering the Pandemic And Elections, 2021
• Sales And Use Tax Fraud: How to Deal With The IRS, 2021
• Tax Liability For Child Support And Alimony Payments In D.C.,2021
• Tax Liability for Online Businesses in D.C., 2021
• September 2021 In Home COVID Testing, PPE, 2021
• How Does Tax Withholding Work? 2021
• District Of Columbia Includes Qui Tam Tax Fraud Actions in The False Claims Act, 2021
• Pandemic Level Fraud Coordination, 2021
• Payroll Tax Withholding, 2021
• Understanding Tax Withholding, 2021
• IRS Updates: A Trend In Judgments By The IRS And DOJ, 2021
• Employee Tax Withholdings: How the IRS Is Tackling Employers Who Don’t Comply With The Law, 2021
• Can I File For Foreign Bank And Financial Accounts (FBAR) Online?, 2021
• Personal Tax Liability and Small Businesses, 2021
• Don’t Let the Trust Fund Recovery Penalty Derail Your Business, 2021
• IRS To Resume Collection Process, 2021
• Understanding The IRS Voluntary Settlement Program, 2021
• Employers Face Criminal And Civil Liability For Unpaid Withholding Taxes, 2021
• What Are Some Divorce Tax Implications, 2021
• Will You Be Held Responsible for Your Ex’s Tax Fraud, 2021
• Worker Identification Number Problems Can Be Costly, 2021
• Taxation Of Foreign Income Earned By U.S. Citizens, 2021
• What To Know About Cryptocurrency and Taxes, 2021
• Cryptocurrency And Taxes Should Be Understood When Filing, 2021
• What Is An Offer In Compromise? 2021
• Types Of Relief Available For ‘Innocent Spouses’ 2021
• Maryland Sales Tax Holiday, 2021
• IRS Tax Law Update Report, 2021
• Tax Filings And Liability Of A Sole Proprietorship, 2021
• When The IRS Comes Calling, 2021
• Tax Withholding Deferral Period Extended, 2021
• Can Bankruptcy Eliminate Tax Debt, 2021
• COVID Tax Relief Causes IRS To Change 1040, 2021
• IRS Small Business Audits Will Increase In 2021, 2021
• What Is a Tax Lien, 2020
• Multistate Nexus Issues During a Recession, 2020
• IRS On The Verge Of Stepping Up Enforcement, 2020
• Tax Enforcement on Menu for Restaurants, 2020
• The IRS’ Aggressive Pursuit of Late or Unfiled Employment Taxes, 2020
• What Are Payroll Taxes, 2020
• Does Renouncing U.S. Citizenship Cancel Tax Obligations, 2020
• Do Ex-Pats Need to Pay Income Taxes, 2020
• Tax Considerations for First-Time International Expansion, 2020
• A Strong Incentive to Avoid Or Resolve Serious Business Tax Fraud Problems, 2020
• The Role of Knowledge In A Request For Innocent Spouse Relief, 2020
• What Is The Difference Between Tax Avoidance And Tax Evasion, 2020
• Beware Of These Audit Triggers as Tax Deadline Approaches, 2020
• Do You Owe The IRS If You Win The Lottery? 2020
• IRS Takes Taxpayer to Court For FBAR Violation, 2020
• High-Income Non-Filers Owe Billions, But For How Long Will The IRS Leaves Them Alone?, 2020
• Can I Lose My Passport If I Do Not Pay My Taxes?, 2020
• Impact Of COVID-19 On Federal Payroll Taxes, 2020
• The IRS Will Need To Recoup Lost Revenue From Somewhere, 2020
• Owe Taxes From 2019? Tips To Reduce Penalties., 2020.
• Tax Crime and Punishment During The Coronavirus Pandemic, 2020
• IRS Extends More Tax Deadlines, 2020
• Do IRS Diminished Resources Mean Reduced Enforcement? 2020
• New IRS Program Suspends Installment Agreements, Other Rules, 2020
• Are You Eligible To Take A Foreign Tax Credit?, 2020
• Filing And Paying Company Withholding Taxes, 2020
• Filing And Paying Company Withholding Taxes, 2020
• Failing To Stay on Top Of Payroll Taxes Can Get Your Company Into Hot Water, 2020
• Tax Considerations for Business Partnerships. 2019
• Taxpayers May Receive Leniency On Mistakes This Year, 2019
• How Likely Are You To Be Audited?, 2019
• Does A Government Shutdown Affect Your Tax Filing?, 2019
• What Are the Penalties for Filing a Late Tax Return, 2019
• The End of The Ovdp: What It Means For Taxpayers Going Forward, 2019
• What Happens If You Discover An Error On Your Tax Return? 2019
• Ways The New Tax Laws Might Affect Your Tax Return, 2019
• Is Ignorance Of The Law A Defense For Tax Crimes?, 2019
• Will The IRS Be Able to Use social media To Conduct Audits? 2019
• Tax Questions for Business Owners, 2019
• When To Report Gambling Winnings, 2019
• Countries Taking a Strict Stance On Crypto Tax Evasion, 2018
• Steps To Take After an IRS Audit, 2018
• IRS Investigation of Maryland Man Leads to Tax Evasion Charges, 2018
• Income Tax Fraud, 2018
• Why The IRS Could Audit a Tax Return, 2018
• Remember To File Form 8300 Correctly to Protect Yourself, 2018
• What To Know About Filing Gift Tax Forms, 2018
• Contributing Too Much to A 401(K), 2018
• The Rules of Rollover Waivers, 2018
• IRS Audits Continue to Decline, 2018
• Specific Reasons Grant IRS Unlimited Time to Pursue Unpaid Taxes, 2018
• Can You Write Off a Trip for Business and Vacation? 2018
• TIGTA Says IRS Not Using Currency Reports from Banks, 2018
• IRS Private Collections Program Less Successful Than Expected, 2018
• If You’re Flagged for An Employment Tax Audit, Be Careful, 2018
• Maryland Woman Sentenced In False Tax Returns Case, 2018
• Bankruptcy Will Not Solve Your Issues With IRS Tax Liens, 2018
• The Impact A Tax Lien Has on Creditworthiness, 2018
• Practitioners See No Rush to Add Cryptocurrency To Badges Of Fraud, 2018
• How Maryland Regulates Its Lottery, 2018
• Common Income Tax Mistakes Cost Money, 2018
• Those With Tax Debt May Have Trouble Traveling Abroad, 2018
• 5 Questions and Answers About Taxes While Living Overseas, 2018
• Tax Return Records Need To Be Kept On File For Over 3 Years, 2018
• Do You Have to Track Your Employees’ Tips? 2018
• Online Gambling Could Lead to Tax Liability, 2018
• Common Tax Issues That Raise Chances of IRS Audit, 2018
• Month: July 2018 Identities of Delinquent Taxpayers Are Released, 2018
• The Corporate Tax Rate Has Been Lowered For 2018, 2018
• Tax Debt and Passports, 2018
• Tax Woes for Student Loan Borrowers, 2018
• The Window Is Closing to Disclose Foreign Assets Under OVDP, 2018
• Supreme Court Rules in Sales Tax Case, 2018
• Accountants, Attorneys and Audits, 2018
• Bitcoin Is Not The Only Important Cryptocurrency, 2018
• How Federal Tax Liens Are Treated in A Foreclosure, 2018
• Why Taxpayers Shouldn’t Worry About Audits, 2018
• What New Tax Laws Impact Expense Deductions, 2018
• Steps To Take During a Business Tax Audit, 2018
• IRS Sends Notices for Many Different Reasons, 2018
• How To Reduce the Odds of a Tax Audit, 2018
• The Effects of Declining IRS Audit Rates, 2018
• Filing Taxes for Money in Foreign Banks, 2018
• How To Prepare for An IRS Audit, 2018
• What To Do After Hearing from the IRS, 2018
• How To Avoid A Tax Audit, 2017
• Bitcoins And 1031 Exchanges, 2017
• Common Reasons For Audits, 2017
• Rapper DMX Pleads Guilty To Tax Fraud, 2017
• Methods For Resolving A Federal Tax Lien, 2017
• Avoiding Small Business Tax Audits, 2017
• Understanding The Risk Of Audits, 2017
• Passport Privileges, 2017
• What Is The Importance Of Form 8300? , 2017
• Failures To File And Paying Taxes Late: What To Know, 2017
• Progressives Were Also Targeted By IRS In Tea Party Scandal, 2017
• IRS Stepping Up Enforcement Of “Nanny Tax” , 2017
• Sales Tax Burdens Are Higher In Some States, 2017
• The Basics Of Tax Evasion, 2017
• Do You Have To Pay Taxes On Offshore Gambling Winnings? , 2017
• When Disaster Strikes, 2017
• Questions About New IRS Rules For Partnership Audits, 2017
• Could The ‘Cohan Rule’ Apply If You Don’t Have Receipts? , 2017
• Businesses Should Be Aware Of Online Tax Software Scams, 2017
• Accounting For Gambling Proceeds On A Tax Return, 2017
• Understanding Sales And Use Tax, 2017
• Bitcoin Is Subject To Taxation, Regardless Of Price Fluctuations, 2017
• New IRS Rules Aimed At Partnership Audits, 2017
• Multiple Tax Liens May Lead To Legal Issues, 2017
• How To Avoid Serious IRS Penalties, 2017
• 5 Key Tips If You Owe Back Taxes To The IRS, 2017
• Bill Seeks Return Of Collaboration To IRS Audits, 2017
• Maryland’s 2017 Back-To-School Sales Tax Holiday, 2017
• Preparing For A Tax Audit, 2017
• You Do Have Tax Resolution Options: The Offer In Compromise, 2017
• Why You Don’t Have To Feel Powerless Against Tax Authorities, 2017
• Do You Really Qualify For The Foreign Earned Income Exclusion? , 2017
• Tax Obligations And Vacation Property, 2017, 2017
• Why Are Baltimore County Residents Being Told To Disregard Property Tax Bills?
• IRS Warning Taxpayers To Be On The Lookout For A Summertime Scam, 2017
• Updating Withholding Information Ensures You Pay Enough Taxes, 2017
• Just How Reliable Is IRS.Gov? , 2017
• A Closer Look At The Enforcement Options Maryland Uses To Collect Tax Debt – III, 2017
• Understanding State Income Tax Obligations: Corporations, 2017
• How Concerned Should I Be About That IRS Letter? , 2017
• A Closer Look At The Enforcement Options Maryland Uses To Collect Tax Debt – II, 2017
• Understanding The Foreign Account Tax Compliance Act (FATCA) , 2017
• Why The Comptroller’s Office Calls A New Tax Law A ‘Game-Changer’, 2017
• A Closer Look At The Enforcement Options Maryland Uses To Collect Tax Debt, 2017
• Bill Grants Major Tax Breaks To Maryland Manufacturers That Create New Jobs, 2017
• Sage Advice For Those Who Haven’t Filed Their Taxes Yet, 2017
• When Audited, Follow Simple Steps To Get Through It, 2017
• 6 Tax Mistakes Often Made By Business Owners, 2017
• You Are Entitled To An Appeal Of Your Tax Situation, 2017
• Tax Liens Can Severely Punish Businesses, 2017
• Are Long Term Care Insurance Premiums Tax Deductible? , 2017
• Some Common Mistakes To Be Aware Of As Tax Day Approaches, 2017
• Private Debt Collectors Stand Ready To Collect Past Due Tax Debt, 2017
• Deductions That Go Beyond ‘Creative’, 2017
• I.R.C. § 7345; Passport Privileges, 2017
• Link Between Company’s Proximity To IRS Office And An Audit, 2017
• Foreign Bank Accounts Could Draw The Interest Of The IRS, 2017
• Processes Bind The IRS To Comply With The Law, 2017
• How To Minimize The Consequences Of Tax Crimes In Maryland, 2017
• Divorce And Taxes: Legal Issues Are Common, 2017
• Budget Cuts, Lost Employees Limit Ability Of IRS To Audit You, 2017
• Tax Extensions Can Help Those Who Aren’t Ready To File, 2017
• FAST Act Takes Effect In March, 2017
• The IRS Wants To Know About Your Offshore Bank Accounts, 2017
• How Does A New Streamlined Auditing Process Affect Partnerships? , 2017
• Why Are Partnership Tax Rules Changing Next Year? , 2017
• W-2s Should Have Been Mailed, So Prepare Yourself For Tax Season, 2017
• A Call To Revamp IRS Culture, 2017
• Numerous MSNBC Personalities Dealing With Tax Liens, 2017
• Red Flags That Could Trigger An Audit, 2017
• 4 Crucial Tax Mistakes The Newly Married Must Avoid, 2017
• Tax Season 2017: A Hurry Up And Wait Proposition, 2017
• The Examination Process And What You Need To Know About It, 2016
• Tax Implications Of Conducting Business Abroad, 2016
• Appeals Are A Critical Part To Tax Law, 2016
• Not Filing Your Taxes Can Be Disastrous, 2016
• Dealing With Back Taxes And Unpaid Tax Debt, 2016
• Appealing An IRS Or State Tax Authority Decision, 2016
• What Is A Tax Lien And What Can You Do About It? , 2016
• Here’s How To Proceed In The Wake Of An Audit, 2016
• Does The IRS Always Follow Procedures For Determining Tax Debt? , 2016
• IRS Has New Strategy For Collecting Tax Debt From Non-Filers, 2016
• Mistakes On Tax Forms: What Should You Do? , 2016
• New IRS Data Filters Caught $4.1 Billion In Suspected Tax Fraud, 2016
• CPA Or Lawyer: Who Do You Need For Your Tax Issue? , 2016
• Rapper Nelly Faces $2.4 Million Tax Lien, Fans Rally To Help, 2016
• IRS To Hire Private Tax Debt Collectors For Delinquent Accounts, 2016
• Most Foreign Banks Aren’t Providing Accurate FATCA Filings, 2016
• Do You Owe “Nanny Taxes” For Your Child’s Summer Caregiver? , 2016
• Is That IRS Call Legitimate – Or Is It A Scam? , 2016
• How To Prepare For, And Survive, An IRS Tax Audit, 2016
• Apple Inc. Owes Billions In Back Taxes To Ireland, 2016
• What You Need To Know About The New Reality Of Business Audits, 2016
• Restaurateur Receives Jail Time For Hidden, Swiss Accounts, 2016
• When The IRS Comes Calling, Ask For Your Attorney, 2016
• Tax Negligence Vs. Tax Fraud: The Difference Means A Lot, 2016
• What Effect Is The 5-Cent Bag Tax Having? , 2016
• What To Do If The IRS Hits You With A Tax Lien, 2016
• With Q2 Almost Over, Make Sure Your Payroll Taxes Are Current, 2016
• New Soda Tax Could Complicate Things For Businesses, 2016
• Maryland Officials Praise New Tax Fraud Detection System, 2016
• Couple Charged In Federal Court With Spending Payroll Tax Money, 2016
• Can I Plead The Fifth During An IRS Audit? , 2016
• When A Deceased Student’s Loan Is Forgiven, The IRS Comes Calling, 2016
• Here’s Why You Should Consider An Appeal, 2016
• No Income Tax Relief For Maryland This Year, 2016
• States Gearing Up To Challenge Interstate Sales Tax Exemption, 2016
• Avoid Telephone IRS Scams, 2016
• Couple’s Injury Award In Limbo Over Back Tax Controversy, 2016
• Two Reasons For Choosing A Tax Attorney Over A CPA, 2016
• 7 Myths About IRS Audits, 2016
• 6 Secrets About The IRS Tax Extension, 2016
• Are They Employees Or Independent Contractors? , 2016
• Obtaining “Innocent Spouse” Relief From Joint Tax Liability, 2016
• Millenials Said To Be Most Nervous About Filing Taxes, 2016
• Dealing With A Sales Tax Controversy, 2016
• 4 Things On Your Tax Return That Can Lead To An IRS Audit, 2016
• How A Tax Lien Affects The Taxpayer, 2016
• IRS Keeping Closer Watch Of Employment Tax Compliance, 2016
• IRS Keeping Closer Watch Of Employment Tax Compliance, 2016

Sample Classes & Seminars

*All classes held at either ABA Tax Section, AICPA, MD Advance Tax Institute, Bar Associations in Maryland, Florida, DC, Alabama, NE Tax Conference, Montgomery County Bar Association and Stafford Webinars

• Employment Tax Update, 2023
• Employment Tax Issues & Opportunities Impacting M&A Transactions, 2023
• Employment Taxes & Protecting the Business Owner from Liability, 2022
• Tax Webinar, Form 5472, 2022
• Foreign Investment in Real Property Tax Act (FIRPTA) Compliance, 2022
• Foreign Late Filing Notices: Effective Responses for Penalty Abatement, 2022
• Employment Taxes & Protecting the Business Owner from Liability, 2022
• What Business Owners Need To Do When Closing Their Doors For Good And The IRS, 2022
• Sales Tax Holiday Reminder, 2022
• I can’t pay my tax bill: What are my options? 2022
• Tax Webinar on Form 5472, 2022
• Foreign Late Filing Notices: Effective Responses for Penalty Abatement, 2022
• Form 5472 Penalties, 2022
• Bar of Montgomery County – Immigration Expatriation & Taxes, 2022
• Maryland – Obligations at Death: I Owe What, 2022
• Strafford Publications CLE Webinar: Substantially Complete Standards for Foreign Information Reporting, 2022
• Form 5471 Penalties, 2021
• Advanced Tax Institute: Current Tax Issues & Business Tax Update – IRS Procedures, 2021
• Bar Association of Montgomery County-Immigration Section, 2021
• The Substantial Compliance Rules For Forms 5471/International Filing Requirements, 2021
• Navigating the IRS Priority Statute
• PPP Loan Fraud & Employment Taxes
• Federal Tax Practice and Procedure, Maryland Advanced Tax Institute – Panelist, 11/03/2008
• Preparer Penalties, Maryland Advanced Tax Institute – Panelist, 11/03/2008
• Important Income Tax Aspects of Bankruptcy & Foreclosure, Montgomery County, MD Bar Foundation – Panelist and Moderator, 09/17/2008
• Seminar, The Update on Employment Taxes – ABA CLE Seminar, 2009
• Collection Due Process; Why, When and Taking it to Court District of Columbia Bar, 2009
• Panelist, Preparer Penalties, Maryland Advanced Tax Institute, 2008
• Panelist, Federal Tax Practice and Procedure Update, Maryland Advanced Tax Institute, 2008
• Panelist and Moderator, Taxation on Discharge of Indebtedness, Montgomery County Bar Foundation, 2008
• Worker Classification / Responsible Party, MD State Bar Annual Meeting, 2008
• Important Income Tax Aspects of Bankruptcy & Foreclosure, Montgomery County Bar, 2008
• Ethical Considerations in a Buy/Sell Business, 2008
• Preparer Penalties 2008 Montgomery County Bar Spring, 2008
• Important Income Tax Aspects of Marriage & Divorce, 2007
• The Nuts & Bolts of Payroll Taxes, 2006
• Pass-through Entities, 2006
• Tax Increase and Reconciliation Action of 2005 HR 4297
• Seminar, Federal Tax Practice and Worker Classification, 2005
• The IRS Dirty Dozen Tax Schemes, 2005
• Annual Program on Tax Updates for MD State Bar Annual Meeting, 2005 to 2008
• How to Stay out of the IRS Frying Pan, 2004

Professional Associations