Nicholas L. Roberti
Overview
Nicholas Roberti represents clients facing government actions, complex commercial disputes, and tax controversy matters. Nick is a goal-driven problem solver who understands how to navigate disputes across the legal spectrum.
Career & Education
- University of Virginia School of Law, J.D., 2022
editorial board member, Virginia Law & Business Review - Washington College, B.A., 2019
Phi Beta Kappa
- University of Virginia School of Law, J.D., 2022
- District of Columbia
- Courts of the State of New York
- U.S. District Court for the Southern District of New York
- U.S. District Court for the District of Columbia
- Honorable Judith C. McCarthy, United States District Court for the Southern District of New York, 2023–2024
Nicholas's Insights
Client Alert | 3 min read | 12.22.25
Second Circuit Expands District Court Review of Magistrate Judge Report and Recommendations
In October 2025, the Second Circuit addressed a recurring procedural issue: the standard of review district judges must apply to objections to magistrate judge reports and recommendations (“R&Rs”) on dispositive motions. In Nambiar v. The Central Orthopedic Group, LLP, the Second Circuit clarified that district judges are required to conduct a de novo review of any portion of an R&R to which a party has made timely and specific objections—even when those objections restate arguments previously made before the magistrate judge. This decision resolves confusion stemming from district courts that have limited de novo review to "new" arguments, and it sets clear expectations for how parties should challenge R&Rs going forward.
Press Coverage | 11.04.25
Client Alert | 6 min read | 10.24.25
Will Jarkesy Stop the IRS from Asserting Penalties Against Taxpayers?
Representative Matters
- Representing transnational railroad company in labor dispute concerning the APA in federal court.
- Representing international trust corporation in dispute involving the IRS.
- Represented pro bono organization in U.S. Supreme Court amicus curiae brief.
- Representing an international company in a putative class action for products liability in federal court.
- Representing an international corporation in an arbitration enforcement action in federal court.
- Counseling multiple multinational corporations in tax controversies before the IRS.
- Represented a major pharmaceutical company in a multibillion-dollar breach of contract dispute.
Nicholas's Insights
Client Alert | 3 min read | 12.22.25
Second Circuit Expands District Court Review of Magistrate Judge Report and Recommendations
In October 2025, the Second Circuit addressed a recurring procedural issue: the standard of review district judges must apply to objections to magistrate judge reports and recommendations (“R&Rs”) on dispositive motions. In Nambiar v. The Central Orthopedic Group, LLP, the Second Circuit clarified that district judges are required to conduct a de novo review of any portion of an R&R to which a party has made timely and specific objections—even when those objections restate arguments previously made before the magistrate judge. This decision resolves confusion stemming from district courts that have limited de novo review to "new" arguments, and it sets clear expectations for how parties should challenge R&Rs going forward.
Press Coverage | 11.04.25
Client Alert | 6 min read | 10.24.25
Will Jarkesy Stop the IRS from Asserting Penalties Against Taxpayers?
Insights
Nicholas's Insights
Client Alert | 3 min read | 12.22.25
Second Circuit Expands District Court Review of Magistrate Judge Report and Recommendations
In October 2025, the Second Circuit addressed a recurring procedural issue: the standard of review district judges must apply to objections to magistrate judge reports and recommendations (“R&Rs”) on dispositive motions. In Nambiar v. The Central Orthopedic Group, LLP, the Second Circuit clarified that district judges are required to conduct a de novo review of any portion of an R&R to which a party has made timely and specific objections—even when those objections restate arguments previously made before the magistrate judge. This decision resolves confusion stemming from district courts that have limited de novo review to "new" arguments, and it sets clear expectations for how parties should challenge R&Rs going forward.
Press Coverage | 11.04.25
Client Alert | 6 min read | 10.24.25
Will Jarkesy Stop the IRS from Asserting Penalties Against Taxpayers?




