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.
The senior living subsidiary of Adventist HealthCare a number of its subsidiaries decided to sell six skilled nursing facilities. The sale to Genesis HealthCare involved multiple owners and jurisdictions.
Adventist HealthCare owned five of the facilities and one was jointly owned by Frederick Memorial Hospital. Four of the facilities were located in Montgomery County, and the remaining two were located in Prince George's County and Frederick County. The multi-million dollar transaction, which took the better part of a year to complete, involved the sale and lease of real estate, the sale of the ongoing business operations of the nursing facilities, defeasance of bond financing, and various ancillary issues. Lerch Early attorneys worked closely with in-house counsel and a number of other representatives of Adventist HealthCare to negotiate the sales contracts, satisfy due diligence requirements, and successfully complete the transfer.
Adventist HealthCare now is able to focus care for the community’s senior population through its various programs, partnerships and entities.