About the Author

Mr. Borek’s practice is focused on tax litigation and administrative practice and procedure, including:

  • Civil audits
  • Criminal investigations
  • Civil and criminal trials
  • Refund and collection disputes, including offers in compromise and installment payments
  • All other tax related matters between our clients and the Internal Revenue Service or the New York State Department of Taxation.

Gary D. Borek is a former senior trial attorney of the IRS District Counsel’s Office in Buffalo, New York, and has received several awards of merit for his representation of the IRS. He left the IRS District Counsel’s Office in 1989 to create a law practice focusing exclusively on tax litigation and administrative tax practice and procedure law.

He is admitted to practice in:

  • All New York State Courts,
  • The United States Tax Court,
  • the Federal District Court for the Western District of New York,
  • The Federal District Court for the Western District of Pennsylvania,
  • The Bankruptcy Court for the Western District of New York,
  • The Second Circuit Court of Appeals, and
  • The United States Supreme Court.

He received a Juris Doctorate of Law, magna cum laude, from the State University of New York at Buffalo in 1980 where he completed the State and Local Government Law Program, was a member of the Law Review, and a Sea Grant Scholar. He obtained a B.A. degree from the University of Rochester, Rochester, NY, in 1975.

Mr. Borek chaired the Taxation Committee of the Bar Association of Erie County from 1993-1996 and was co-chair of the University of Buffalo Annual Institute on Taxation from 1993-1996. He served on the Planning Committee for the Annual Institute from 1990 to 1999. He has been a member of the American Bar Association (Litigation and Taxation Committees), the New York State Bar Association (Commercial Litigation and Taxation Committees), and the Bar Association of Erie County (Federal Court Practice and Taxation Committees). He has served as an arbitrator and as a real property assessment review small claims hearing officer for the eighth judicial district of the State of New York