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About Me

Daniel Rosefelt has been a tax attorney for over 23 years and a Certified Public Accountant for over 30 years. He is a founding partner of the Bethesda Maryland law firm of Fried & Rosefelt, P.A.  The firm represents individuals and businesses with serious tax issues throughout the United States and internationally.  Mr. Rosefelt's practice focuses on representing individuals and small businesses with complex tax and financial problems. Mr. Rosefelt regularly appears before the United States Tax Court, the Bankruptcy Court and administratively before the Internal Revenue Service, the Comptroller of Maryland and various state taxing authorities.  Mr. Rosefelt previously was an Adjunct Professor of Tax Law and Adjunct Professor of Legal Research and Writing at Stetson University College of Law, where he graduated with honors in 1991, was a Legal Research & Writing Teaching Fellow and published member of Law Review.  Before attending lawschool, Mr. Rosefelt worked in public accounting and private industry as an auditor and tax accountant.  Mr. Rosefelt graduated from the University of Wisconsin Madison in 1981 with a Bachlor of Business Administration in Accounting.


Photos and Videos

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Practice Areas


  1. Tax Fraud & Tax Evasion: 40%
  2. Tax: 40%
    33 years, 1.5 thousand cases
  3. Litigation: 10%
  4. Bankruptcy & Debt: 10%
    23 years, 300 cases



Hourly ($495-525/hour), Fixed (Sometimes)

Payment Types:

Cash, Check, Credit Card

Attorney Endorsements

8 total 

  • Joshua Samuel Berman

    I highly endorse Mr. Rosefelt. As a fellow lawyer in the community, if I had a tax issue, he is the attorney I would call.


    Joshua Berman Car Accidents Attorney
    Relationship: Fellow lawyer in community

  • No photo

    There is only one word for Dan Rosefelt - superlative. This describes his knowledge, skills, timeliness, and bedside manner.


    David Bransdorfer General Practice Attorney
    Relationship: Fellow lawyer in community

Contact Info

Fried & Rosefelt, LLC

7315 Wisconsin Avenue
Air Rights Center Suite 925
Bethesda, MD, 20814


DCActive 200105/25/2015
FLMember in Good Standing199209/08/2015

Professional Misconduct

We have not found any instances of professional misconduct for this lawyer.
Avvo Contributions
Legal Answers
Award NameGrantorDate Granted
Leeman Award - Author of Best Published Law Review WorkStetson Law Review1991
Scribes - Recognition of Excellence & Meritorious Legal WritingThe American Society of Writers on Legal Subjects1991
Teaching Fellow - Legal Research & WritingStetson University College of Law1991
Moot Court - Best OralistStetson University College of Law1989
Senior Class OfficerUniversity of Wisconsin - Madison1981
University of Wisconsin - Madison Student GovernmentTreasurer1980
Work Experience
TitleCompany NameDuration
Managing MemberFried & Rosefelt LLC2006 - Present
Tax AttorneyRosefelt Law Firm, P.A.2004 - 2006
Tax Attorney - Of CounselSeltzer Gurvitch Rabin & Obecney2003 - 2004
Associate Tax AttorneyStein, Sperling, Bennett, De Jong, Driscoll & Greenfeig, P.C.2000 - 2002
Adjunct Professor of Law - Federal Income TaxationStetson University College of Law1994 - 1994
Adjunct Professor of Law - Legal Research & WritingStetson Unversity College Of Law1993 - 1993
PrincipalDaniel S. Rosefelt Attorney & CPA1992 - 1999
CEO & General CounselProgressive Rehab, Inc.1992 - 1997
Association NamePosition NameDuration
American Bar AssociationABA Member - Tax Section2013 - Present
United States District Court for the District of ColumbiaAttorney & Counselor of the U.S. District Court2009 - Present
United States Court of Federal ClaimsAttorney & Counselor of the U.S. Court of Federal Claims2009 - Present
American Institute of Certified Public AccountantsAICPA Member - Tax Section2004 - Present
Maryland Association of Certified Public AccountantsMACPA Member Fellow2004 - Present
Supreme Court of the United States of AmericaAttorney & Counselor of the U.S. Supreme Court2003 - Present
Tenants In Common Association (TICA)Founding Member, Regulatory Committee Member2003 - 2006
District of Columbia Court of AppealsAdmitted and Qualified to Practice2003 - Present
Bar Association of Montgomery Count, MDMember2001 - Present
United States District Court for the District of MarylandAttorney & Counselor of the U.S. District Court2001 - Present
Maryland State Board of AccountancyCertified Public Accountant2000 - Present
Court of Appeals of MarylandAdmitted to Practice2000 - Present
Maryland State Bar AssociationMember - Section of Taxation Law2000 - Present
Supreme Court of the State of FloridaAttorney & Counselor of Law1992 - Present
United States Tax CourtAdmitted to Practice1992 - Present
Stetson Law ReviewEditorial Board Member1989 - 1991
State of Florida Board of AccountancyCertified Public Accountant1983 - Present
Legal Cases
Case NameOutcome
U.S. Tax Court PetitionIRS Proposed $1M tax assessment settled for approximately $100,000
See all Legal Cases 
Publication NameTitleDate
Friedlaw.comTax Avoidance Business Owner Liable for Six Years of Un-filed Returns2015
Friedlaw.comRoutine Traffic Stop Uncovers $1.8 Million Dollar Tax Fraud Scheme2015
Friedlaw.comU.S Tax Court Holds Pharmacist Owes IRS Nearly a Quarter Million Dollars2014
Friedlaw.comIRS Updates FATCA Foreign Asset Reporting Form 89382014
Friedlaw.comIRS Ready For 2015 FATCA Enforcement and U.S. Account Disclosures By Foreign Banks2014
Friedlaw.comIRS Voluntary Classification Settlement Program (VCSP): Employee or Independent Contractor?2014
Friedlaw.comInternational Tax Transparency: A New Way of Banking2014
Friedlaw.comFATCA Causes Problems for U.S. Holders of Accounts in India2014
Friedlaw.comIRS Commissioner John Koskinen Announces Important Changes to Offshore Account Compliance Programs2014
Friedlaw.comIRS Makes Changes to Offshore Programs to Help More Taxpayers2014
Friedlaw.comIRS too Slow in Tax Fraud Complaint Processing2014
Friedlaw.comAmerican Expats Sue Canada over FATCA2014
Friedlaw.comMore Americans Giving Up Citizenship for Offshore Accounts2014
Friedlaw.com45,000 Taxpayers Participate in IRS Offshore Voluntary Disclosure Producing $6.5 Billion in Tax Revenues2014
Friedlaw.comIRS Focus On Offshore Tax Non-Compliance2014
Friedlaw.comSamuel Wyly to Pay $188 Million for Offshore Tax Evasion2014
Friedlaw.comWine Co. Exec. Sentenced for Tax Evasion2014
TICA - TIC TalkThe Resolving DST: Practical Solutions to Complex Delaware Statutory Trust Problems2006
Commercial Real Estate In the West - Western Real Estate BusienssWhat Does Utah Senate Bill 64 Really Do?2005
The Trowbridge CurriculumSEC vs. Edwards Memorandum2004
Stetson Law ReviewFraud on the Undeveloped Securities Market1990
School NameMajorDegreeGraduated
Stetson University College of LawLawJuris Doctor Cum Laude1991
University of Wisconsin, MadisonAccountingBachelor of Business Administration1981
Speaking Engagements
Conference NameTitleDate
The Inner Circle OVDP SeminarIRS Offshore Voluntary Disclosure2014
Tenants in Common Transactions Forum - NY CitySecurities Real Estate Compliance2005
Tenant-in-Common: What's Making the TIC Business Tick?1031 Tax Deferred Exchanges & TIC Real Estate Syndication2005
Tenant In Common SymposiumSecurity vs. Real Estate2005
Tenancy In Common Real Estate SyndicationTenant In Common Real Estate Syndication2005
National Association of Realtors Mid-Year Legislative Update1031 Tax Deferred Exchanges & TIC's2005
Tenants In Common Attorney PanelistTenants In Common Real Estate Investments2003
Real Estate Securities Compliance & Licensing IssuesReal Estate Securities Compliance2003
Property Liens & Claims: Legal and Documentation IssuesReal Estate Liens & Claims2003
MAR Ocean City ConferenceIRC §1031 Tax Deferred Exchanges2003
Group Investing: A Whole New BusinessTax Deferred Exchanges & Tenant In Common Investing2003
A New Look at Acquisition and Disposition Strategies In Market-Rate Real Estate TIC's & 1031 ExchangesTIC's & 1031 Exchanges2003
2003 TIC Due Diligence/Issues Workshop Chicago ILAre All Tax Opinions Created Equal?2003
2003 Tenants In Common SymposiumTenants In Common Investments - Securities or Real Estate?2003
Tax Implications Under Craft vs. Commissioner of the IRSTax Controversy2002
RS Tax Controversy - Recent DevelopmentsIRS Tax Controversy2002