Paul Rafelson

Paul Rafelson is an attorney in private practice who specializes in tax law issues ( Paul and his associates also handle a variety of business and IP law matters. Paul spent over 12 years defending some of the largest companies in the world from some of the most complex tax matters, in almost every state, as he has spent a substantial amount of his career as in-house tax litigation counsel for some of the world’s largest companies, Microsoft, Walmart and General Electric.

Over the last year, Paul has also been leading the charge in the sales tax legal battle on behalf of online merchants, fighting to protect the constitutional rights of the merchant community, and insuring they didn’t fall victim to states like California, that are pursuing sellers for eight years of back taxes. As a part of his efforts, Paul helped form an online trade association called Online Merchants Guild (, where he volunteers his time as the organization’s executive director. As executive director of OMG Paul wrote and submitted an amicus brief to the Supreme Court, bringing the online merchant perspective to the case, and through the organization is actively preparing to take further legal action that will help protect the constitutional rights of all merchants worldwide.
Paul has an undergraduate degree in Accounting from the University of Massachusetts, Amherst, a Law Degree and M.B.A. from Villanova University, and he holds a masters of tax law (LLM) from New York University. Paul is also an adjunct professor at Pace Law School in New York, where he teaches a constitutional law course on state and local taxation.

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