Nicholas Gamotis, J.D., MBA, is a Senior Associate Attorney at Brotman Law, where he focuses on IRS audits and disputes, corporate M&A, tax optimization strategies, and federal tax refund litigation. With a diverse background spanning government enforcement, litigation, and transactional tax planning, Nicholas brings a well-rounded and deeply analytical approach to complex tax matters.
Before joining Brotman Law, Nicholas served at the IRS Office of Chief Counsel, where he litigated cases before the U.S. Tax Court on behalf of the government. His docket included a wide range of individual and small business matters, including Innocent Spouse relief, Collection Due Process cases, bankruptcy tax issues, and refund litigation. As a member of the IRS’s Syndicated Conservation Easement Cadre, Nicholas worked on high-priority enforcement cases involving complex partnership transactions and conservation easement structures. He also handled audit oversight and worked extensively on claims for refund, building a strong foundation in administrative and judicial resolution strategies.
His legal experience is further informed by an extensive academic background in business, law, and accounting. Nicholas earned his J.D. from the University of Richmond School of Law. His academic involvement includes serving as a copy editor for the Journal of Law and Technology and being inducted into Phi Delta Phi, the International Legal Honor Society. He holds an MBA from the University of West Florida and is currently completing a Master of Accountancy at the same institution.
Nicholas is admitted to practice before the U.S. Tax Court, the U.S. Court of Federal Claims, the Supreme Court of the United States, and the Virginia State Bar. His cross-functional knowledge and litigation experience make him a strong resource for both individuals and businesses navigating high-stakes tax issues.
Before entering the legal profession, Nicholas served in the United States Air Force as a Communication Navigation Mission Systems Specialist. His military experience gave him strong technical skills and operational discipline, which continue to inform his thoughtful, process-driven approach to legal work.
Outside of his legal practice, Nicholas enjoys cooking and exploring new recipes. He is passionate about lifelong learning and is currently pursuing advanced accounting studies while continuing to grow his legal career.