EAST TEXAS ESTATE PLANNING COUNCIL

Litigator Abigail Rosen Earthman represents high net worth individuals in gift and estate tax audits in Internal Revenue Service (IRS) examinations, appeals, and trials. Her national practice includes cases in the U.S. Tax Court, the U.S. Court of Federal Claims, and the U.S. Courts of Appeals for the Fifth, Eighth, and Eleventh Circuits, as well as in state probate and fiduciary matters.

Abigail advises individuals and businesses in family wealth transfers and counsels corporate and private trustees and trust departments in the administration of trusts and fiduciary litigation matters. She also assists clients in the full range of controversy and planning matters in negotiations with the IRS and U.S. Tax Court and in litigation related to estate, gift, and generation-skipping transfer taxes.

Representing executors, trustees, and beneficiaries, Abigail advises on funding, administration, taxation, distribution, and termination of estates and trusts. In her counsel to all clients, she emphasizes litigation and audit risk mitigation.

Abigail’s practice is informed by her experience in the national tax office of a Big Four accounting firm in Washington, D.C. She is a frequent speaker on industry-related topics and nationally recognized in the areas of gift and estate tax audits and fiduciary issues.

She is a Fellow of the Real Property, Trust and Estate Division of the American Bar Association, where she serves as Chair of the Tax Litigation and Controversy Committee.

Abigail received her J.D. from Texas Tech University School of Law and an LL.M in Taxation from Georgetown University Law Center. She has represented clients before the United States Tax Court and United States District Courts in the Northern and Southern Districts of Texas.