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 | 6 min read | 05.18.26
Seventh Circuit Opens the Door on Loyalty Program Tax Exclusions
The U.S. Court of Appeals for the Seventh Circuit recently vacated the U.S. Tax Court’s decision in Hyatt Hotels v. Commissioner, a case concerning the taxation of loyalty programs. The Seventh Circuit remanded the case to the Tax Court for further review.
Publication | 05.06.26
Client Alert | 2 min read | 04.24.26
Client Alert | 3 min read | 01.05.26
Another Court Rules CASA Does Not Limit Universal Relief Available Under the APA
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 | 6 min read | 05.18.26
Seventh Circuit Opens the Door on Loyalty Program Tax Exclusions
The U.S. Court of Appeals for the Seventh Circuit recently vacated the U.S. Tax Court’s decision in Hyatt Hotels v. Commissioner, a case concerning the taxation of loyalty programs. The Seventh Circuit remanded the case to the Tax Court for further review.
Publication | 05.06.26
Client Alert | 2 min read | 04.24.26
Client Alert | 3 min read | 01.05.26
Another Court Rules CASA Does Not Limit Universal Relief Available Under the APA
Insights
Nicholas's Insights
Client Alert | 6 min read | 05.18.26
Seventh Circuit Opens the Door on Loyalty Program Tax Exclusions
The U.S. Court of Appeals for the Seventh Circuit recently vacated the U.S. Tax Court’s decision in Hyatt Hotels v. Commissioner, a case concerning the taxation of loyalty programs. The Seventh Circuit remanded the case to the Tax Court for further review.
Publication | 05.06.26
Client Alert | 2 min read | 04.24.26
Client Alert | 3 min read | 01.05.26
Another Court Rules CASA Does Not Limit Universal Relief Available Under the APA




