Education

Florida International University College of Law, J.D.

Florida International University, Ph.D., with high honors, Latin American History

Bar Admissions

Florida

Languages

Spanish

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Mauricio Damian Rivero

Associate
Miami
t: 305-789-7655

Mauricio D. Rivero is an associate in Holland & Knight's Private Wealth Services Practice Group, concentrating his practice in the areas of tax planning, tax controversies/compliance, and international estate planning.

Prior to joining Holland & Knight, Mr. Rivero served more than 10 years in the Examination Division of the Internal Revenue Service where he examined individual, partnership and corporate returns, including substantial cross-border transactions, and served as an instructor on a variety of subjects including F-BAR requirements, foreign tax credits, withholding requirements and indirect income examination methods.

Mr. Rivero has experience:

  • providing estate planning to foreign and domestic high net worth individuals to minimize gift and estate tax exposure
  • providing pre-immigration planning to foreign individuals planning to establish domicile in the U.S.
  • advising and assisting U.S. companies on establishing a presence abroad through the use of offshore entities to realize tax savings
  • advising foreign companies on the proper vehicles for investment in U.S. real estate
  • assisting in the drafting of agreements and closing documents for a domestic client's sale of a foreign enterprise.

In the areas of tax compliance and controversy, Mr. Rivero has represented taxpayers before the Internal Revenue Service in various matters, including:

  • representing clients who have not filed tax returns or tax compliance forms in several periods against penalty assertions
  • representing a client in a tax court settlement in connection with fines brought by the Internal Revenue Service
  • defending an estate from a $75 million proposed IRS deficiency
  • negotiating an appeals settlement for a client involving an IRS proposed $5 million deficiency

Mr. Rivero is adjunct professor at the Florida International University College of Law. As a student at FIU, Mr. Rivero served as a member of The FIU Law Review, Trial Advocacy Team, and as president of the Student Bar Association.

Memberships

  • ABA Tax Section
  • Cuban-American Bar Association
  • Society of Trust and Estate Practitioners (STEP)

Court Admissions

  • All State Courts in Florida
  • U.S. Tax Court
  • U.S. District Court for the Southern District of Florida

Speaking Engagements

  • "International Tax and Compliance Update 2012," Florida Institute of Certified Public Accountants (FICPA) Gold Coast Chapter, January 4, 2012
  • "The Tightening Noose of International Tax Compliance for U.S. Taxpayers," Suncoast Estate Planning Council, November Roundtable, November 11, 2010
  • "International Tax Update," Holland & Knight Institute Videoconference, February 17, 2010
  • "The Impact of the New Form 990 for Educational and Religious Organizations," Religious Institutions Conference, September 12, 2008
  • "Boulware and Tax Evasion," Tax Controversy and Compliance CPE Seminar, June 20, 2008
  • "The New Form 990: What Exempt Orgs Need to Know," Tax Controversy and Compliance CPE Seminar, June 20, 2008
  • "Deposit vs. Payment: How to Know the Difference," Tax Controversy and Compliance CPE Seminar, June 20, 2008
  • "Taxpayer and Preparer Penalties under the Small Business and Work Opportunity Act of 2007," Tax Controversy and Compliance CPE Seminar, June 15, 2007
  • "Fifth Amendment Issues During a Civil and Criminal Tax Investigation," Tax Controversy and Compliance CPE Seminar, June 15, 2007
  • "FIN 48 - What you Need to Know about Disclosures within the Tax Compliance Context," Tax Controversy and Compliance CPE Seminar, June 15, 2007
  • "Forms Over Substance: An Overview of International Tax Compliance Requirements," B'nai B'rith International and Holland & Knight, November 2007