Overview
Paul Alpuche is a business and tax attorney who provides business counsel, tax planning, and tax controversy guidance to businesses, nonprofits, and individuals throughout the Washington, DC area.
A native New Yorker, Paul is plainspoken and direct. In the words of one client, “Paul will always tell me what I need to hear,” even if it’s not always what the client wants to hear. His advice based on extensive tax experience helps the owners of start-up, growing and mature companies rise to the challenges of owning, operating, acquiring, or disposing of closely held businesses. Paul educates business owners and executives about how to choose professionals such as accountants, financial planners and insurance agents, and then works with those experts on business, planning, and tax issues. As part of his tax planning practice, he regularly advises nonprofit organizations on applying for tax-exempt status and creating conflict of interest policies.
Paul provides counsel regarding organizational, governance and capitalization matters; drafts buy-sell, operating and joint venture agreements; and advises on succession planning and all aspects of contractual review, negotiations, and strategic relationships. His clients include professional service providers, real estate developers and investors, nonprofits and associations, country clubs, insurance companies, health care facilities and providers, medical and legal practices, manufacturers, and retailers.
In addition, Paul represents individuals and businesses with tax issues before the Internal Revenue Service and various state and local taxing authorities. As part of his tax controversy practice, he regularly advises clients on all aspects of federal, state, and local tax assessment and collection procedures. This includes representation in trust fund penalty assessments, examination, and appeals, as well as guiding clients through the Offer in Compromise process, installment agreements, collections due process hearings, requests to abate penalties, and lien releases and discharges.
Paul also serves as Chair of the Montgomery Hospice Board of Directors, on the Board of Trustees of Adventist HealthCare, and as General Counsel for Imagination Stage.
Education
- New York University School of Law (LL.M. in Taxation, 1991)
- The George Washington University Law School (J.D., with honors, 1988)
- The George Washington University (B. Accty. in Accounting, Dean’s List, 1985; Board of Trustees’ Scholarship Award)
Admissions
- District of Columbia
- Maryland
- U.S. Tax Court
Honors and awards
- Named a “Top Lawyer” in Washingtonian Magazine (2024)
- Listed in Best Lawyers in America: Business Organizations (including LLCs and Partnerships), Closely Held Companies and Family Businesses Law, and Tax Law (2018-present)
- Listed in Super Lawyers Maryland, Tax Law (2020, 2021)
- Listed in Super Lawyers Washington, DC, Tax Law (2020)
- Named “Lawyer of the Year” by Best Lawyers for Business Organizations (including LLCs and Partnerships), Washington, D.C. (2021) and Closely Held Companies and Family Businesses Law, Washington, D.C. (2019)
- Named to Top Attorney List by Bethesda Magazine (2019, 2021, 2023)
- Ranked AV Preeminent by Martindale-Hubbell Peer Review Ratings
- Named “Go-to Attorney for Business” in Smart CEO’s Legal Elite (2009)
Community involvement
- Adventist HealthCare (Board of Trustees, 2018-present)
- Montgomery Hospice (Chair, 2016-2017; Board of Directors, 2009-2020)
- Imagination Stage (General Counsel, 2014-present)
- Interfaith Works (Finance Committee)
Professional memberships
- Maryland State Bar Association
- District of Columbia Bar Association
- Bar Association of Montgomery County
Practice Areas
Corporate/Tax
Business leaders want to profit by being best at their trade, and by providing value to their customers, fulfillment for their employees, and security for their families and communities.
News & insights
Lerch Early Attorneys Named to 2025 Best Lawyers in America
Multiple lawyers from several Lerch, Early & Brewer practices recently were selected by their peers for inclusion in The Best Lawyers in America® 2025. Six Lerch Early attorneys have been named to the Ones to Watch …
Lerch Early Attorneys Named to 2023 Best Lawyers in America
Multiple lawyers from several Lerch, Early & Brewer practices recently were selected by their peers for inclusion in The Best Lawyers in America® 2023. Four Lerch Early attorneys have been named to the Ones …
Bethesda Magazine Names 23 Lerch Early Attorneys in 2021 “Top Attorney” List
Bethesda Magazine surveyed more than 1,700 attorneys who practice in Montgomery County asking them to name the attorneys they would recommend in 29 practice areas. Twenty-three Lerch Early attorneys were …
Lerch Early Attorneys Named to 2022 Best Lawyers in America
Multiple lawyers from several Lerch, Early & Brewer practices recently were selected by their peers for inclusion in The Best Lawyers in America® 2022. Four Lerch Early attorneys have been named to the Ones …
Lerch Early Attorneys Named to 2021 Maryland Super Lawyers List
Lerch Early Attorneys Named to 2021 Maryland Super Lawyers List Multiple Lerch Early attorneys have been selected for inclusion in the 2021 Maryland Super Lawyers and “Rising Stars” lists. Super …
Lerch Early Attorneys Named to 2021 Best Lawyers in America
Lerch Early Attorneys Named to 2021 Best Lawyers in America Multiple lawyers from Lerch, Early & Brewer recently were selected by their peers for inclusion in The Best Lawyers in America® 2021. Two …
Representative Matters
- Helped company prepare itself for acquisition, including tax planning, negotiating the letter of intent and transaction documents, and facilitating closing related to the $80 million sale.
- Serve as general counsel to a products and services company, including contract negotiations, manufacturing and distribution agreements, operating agreements, and assignment of membership interests.
- Represented a doctor in taking over another doctor’s practice, including forming the business entity, working with real estate counsel to negotiate a lease, and reviewing tax and billing issues.
- Advised a business owner on shareholder rights issues, including tax, stock, and IRA issues.
Disclaimer: Each case is different and past results do not guarantee similar results in future matters.