Martha L. Voelz, Esq.
Of Counsel, The Ciric Law Firm, PLLC

As Of Counsel, Martha L. Voelz assists clients with a wide range of issues arising in trust and estate litigation, probate and estate administration matters, as well as tax audit and controversy actions. She also handles numerous New York civil litigation matters, including drafting appeals to the Appellate Division.

Martha’s expertise extends to  all stages of estate administration and probate from the initial petition to preparing judicial accountings, negotiating receipt and release agreements, to resolve final estate issues and litigating estate matters to collect assets and protect beneficiaries. Martha’s experience involves  family limited partnerships, non-profit charitable entities, post-mortem tax planning issues and multi-jurisdictional estates. She works cohesively with appraisers, accountants, and real estate brokers to ensure both the estate administration and tax aspects of an estate are handled appropriately.  

Martha’s expertise from estate administration and litigation informs her estate planning practice, making her a well-rounded practitioner, as she works to ensure a client’s last wishes are carried out. She drafts wills and trusts, health care proxy, living wills, power of attorney forms tailored to her client with their goals and concerns at the forefront. She advises on U.S. estate and gift tax issues related to transfers between U.S. citizens, resident aliens and/or non-U.S. citizens, including the use of qualified domestic trusts (QDOTs) for non-U.S. citizen spouses.

Outside of the trust and estates realm, Martha also focuses on a range of tax issues for individuals, corporations, not-for-profits and partnerships. She takes pride in providing clear guidance and advice to clients in, what is often, a tangled and confusing area of law. Martha has assisted not-for-profit organizations from the starting idea to the granting of its federal tax-exempt status, helping each step of the way with local and federal tax regulations and requirements. Martha has provided advice on employee/independent contractor status, for tax purposes, tax implications for partners from the swap of partnership debt to equity, tax planning for foreign investors, as well as tax implications for cryptocurrency issuers and exchangers. She also has prepared tax returns, responded to state and federal audits, and litigation in U.S. Tax Court.

Martha received her Juris Doctor and her LL.M. (Master of Laws) in Taxation from New York Law School. She is admitted to practice in New York, Massachusetts and the U.S. Tax Court.