The Law Offices of Michael A Lampert, P.A

The Law Offices of Michael A Lampert, P.A Michael A. Lampert is a Florida Bar Board Certified Tax Lawyer in private practice in West Palm Beach Mr. Lampert was born in Philadelphia, Pennsylvania.

Lampert is a board-certified tax lawyer in private practice in West Palm Beach where his practice emphasizes the areas of taxation, estate and business planning and administration with a special emphasis on tax controversy matters. He received his A.B. degree from the University of Miami. He then went on to study at the Tel Aviv Faculty of Law, Joint program with Temple University School of Law, R

amat Aviv, Israel, 1981 and later earned his J.D. degree from Duke University and his LL.M. degree in taxation from New York University. Lampert is a member of the Taxation, Real Property, Probate and Trust Law, and Elder Law sections of the Florida Bar and both the National and Florida Associations of Elder Law Attorneys, as well as the South Florida Tax Litigation Association. He is a past Chair of the Florida Bar Tax Section and has served as a Director of its Education, Administration and Long Range Planning Divisions. He received the 1993 Tax Law Award from The Legal Aid Society of Palm Beach County and The Palm Beach County Bar Association. He is listed in Who's Who in America, Who’s Who in American Law, and selected as a Super Lawyer in Florida Super Lawyers. He is also a Fellow of the American College of Tax Counsel. He served for six years on the Tax Law Certification Committee of the Florida Bar Board of Legal Specialization and Education. He was recently elected to membership in the Gulf Coast Tax Exempt/Government Entities Council. Lampert frequently lectures before both professional and community organizations, including such organizations as The Florida Bar, the Palm Beach County Tax Institute (past President), Palm Beach County Chapters of the Florida Institute of Certified Public Accountants, the Palm Beach-Martin County Estate Planning Council, the Palm Beach County Bar Association, Hunter College, the University of Florida School of Law Graduate Program in Taxation, the University of Miami School of Law Graduate Program in Taxation and the Tax Section of the American Bar Association. He also served for many years as an Instructor in the Continuing Education Division of Florida Atlantic University and on the editorial board of the CCH Publication Sales and Use Tax Alert. He is also past Chairman of the Palm Beaches - Treasure Coast Region, Palm Beach Chapter of the American Red Cross. The information presented at this site
should not be construed as formal legal advice nor the formation of an attorney-client relationship.

A great time for all at the Florida Bar Tax Section's Annual Meeting and Salt on the Shore: Florida State & Local Tax in...
06/04/2026

A great time for all at the Florida Bar Tax Section's Annual Meeting and Salt on the Shore: Florida State & Local Tax in Focus CLE May 14-16, 2026.

Join Mr. Lampert at the following CLE opportunity: SALT ON THE SHORE: FLORIDA STATE & LOCAL TAX IN FOCUSRegister today: ...
04/20/2026

Join Mr. Lampert at the following CLE opportunity:


SALT ON THE SHORE: FLORIDA STATE & LOCAL TAX IN FOCUS

Register today:

https://9ny7ej4ab.cc.rs6.net/tn.jsp?f=001sFvH9-GaeZ89SlpqDZp4UAjONyMF-wOqEyeC7_j2f5mq_Zqd6hYYzbTrhBhfJuDkbHNJROPCZbBfXkkQzbVrNs2tpbTMu4X7rBCgB8vGUEklII6QPL_3RfJ4pmdOF0SKmDFY_XoiQbb0V53T-IK1DeCYxie3XrmETdS8xh8S9-8YyRKzKx66KSwygId7FN02IyxwyVBZI4ujUhzPSJTbmQ==&c=fy0MwX0qg5C-yuaqn23Ewa8iAMoPcH30SD-zh5Vrl42vrHR6f-zC3A==&ch=nMJarCxKXTtPwPGp138tpPIYP-UR9_l_KsmueNdI3p8SyUj6ivRSOQ==

Live in Key Biscayne during the Tax Section’s 2026 Annual Meeting and live webcast, “SALT on the Shore: Florida State & Local Tax in Focus” offers a comprehensive, full-day examination of the core pillars of Florida taxation—property tax, corporate income tax, sales and use tax, documentary stamp tax, and residency-related personal income tax issues—analyzed through the lens of planning, compliance, controversy, and litigation.

On the RadarMARCH IS RED CROSS MONTH – Celebrating Compassion, Commitment & CommunityWe proudly launched Red Cross Month...
03/23/2026

On the Radar

MARCH IS RED CROSS MONTH – Celebrating Compassion, Commitment & Community

We proudly launched Red Cross Month with a special Proclamation from the Palm Beach County Mayor and Commissioners on March 3. Sarah Martin, Terry Duffy, Chris Grenier, Gary Pelletier, and Traci Mitchell attended on behalf of our Chapter to receive the proclamation from County Mayor Sara Baxter.

That same evening, Sarah accepted a second proclamation from the City of Lake Worth Beach—a wonderful recognition of the work our volunteers, donors, and staff bring to our communities every day.

A complete list of confirmed Red Cross Month proclamations and chapter-wide activities is attached for your reference. We will continue updating your calendars as additional presentation dates are confirmed.

❤️March 25 is Giving Day

Here’s how you can lead the way:

Encourage your network to support our PBTC Board Campaign
Share your personalized Palm Beach and Treasure Coast board Giving Day link and urge others to give.
Light It Up Red
Let us know ASAP if you are aware of any municipalities planning to “Light It Up Red” in honor of Red Cross Month. Community visibility is a meaningful part of this campaign.
Wear Red on Giving Day
Show your support and inspire others—ask your teams and networks to join you by wearing red. Post your photos on social media and be sure to tag so we can amplify your messages. (tag and )


Be a Red Cross Ambassador

Throughout March, our Communications team will share impactful stories, preparedness tips, mission highlights, and Giving Day messages. A special thank you to Sarah, who volunteered to serve as our chapter’s dedicated Red Cross Ambassador. We’re grateful for her commitment—but we also need everyone’s help to amplify our mission.



You can help extend our reach: Follow, Like & Share Red Cross content on:

Facebook
Instagram
LinkedIn
X
Your visibility and leadership help normalize philanthropic action, inspire employees, and strengthen the Red Cross presence across our communities.


Stay Tuned

More exciting updates are coming soon regarding new partnerships with Bolay and Crema within our Chapter. We look forward to sharing details as plans finalize.

Join Mr. Michael A. Lampert and his colleagues for a presentation on Revisiting The One Big Beautiful Bill Act presented...
01/21/2026

Join Mr. Michael A. Lampert and his colleagues for a presentation on Revisiting The One Big Beautiful Bill Act presented by the Palm Beach County Bar Association's Elder Law Committee this Friday, January 23, 2026, from 10 a.m. to 1:30 p.m.

Register here:
https://sx84ksn6.cc.rs6.net/tn.jsp?f=001wfFavc24uR6oNkGRD5G6x7t2XI9wX3QihzaMsY9-5XINvfx12qrVNOZtT2luAZW4RWjaIrKXQEVps-k4tQUYBxTx1er3KHwJYszY4tpKH2PwgZRB0F2GO9KugukdQeGu2jdZUgKdwZdAyINDE09uN45nu-QBa6EDqw7mD9NCxHTuDFyqFvuigqHcaATBws0ESQfN9Fyy2rwvemmgA49fCA==&c=qe1GWKEAQKP9owU5Wm7IGVOR4oBGWUY8kYVIo2-A92mEO-UtmajcCQ==&ch=c29snFRAf3qk2AE4I9AhWnQu813gtF0wEdPc58OhoPHpS0d8WWiN-w==

A fun time for all at the 2026 Annual Elder Law Symposium. Mr. Michael A. Lampert spoke on Estate Planning for Blended F...
01/21/2026

A fun time for all at the 2026 Annual Elder Law Symposium. Mr. Michael A. Lampert spoke on Estate Planning for Blended Families: The Brady Bunch on January 17, 2026, at the Grand Bohemian in Orlando, Florida.

05/19/2025

We are proud to share that Michael A. Lampert, Esq. has been appointed for a fifth term on The Florida Bar Tax Certification Committee effective July 1, 2025! This prestigious committee plays a vital role in upholding the highest standards of tax law in Florida. As a past Chair of The Florida Bar Tax Section, Michael A. Lampert's continued service reflects his deep commitment to professional leadership and integrity within the legal community. We applaud his dedication to the advancement of tax law and supporting the next generation of outstanding tax law advocates in our state.

Please join us in celebrating this well-deserved recognition!

05/13/2025

IRS Sending Erroneous CP161 Notices for 2024 Form 1041 Filings

The National Association of Tax Professionals has found that the IRS is erroneously issuing CP161 notices (balance due for underpayment of estimated tax) for certain 2024 Form 1041 trust returns.

They note that the affected cases involve:

• Trusts that elected to be treated as estates with tax years ending less than two years from the date of death, or
• Trusts that reported no tax liability on a prior year return and therefore were not required to make estimated payments.

Despite estimated payments not being required in these scenarios, taxpayers received notices asserting penalties under IRC §6654
In response, the IRS confirmed:

• A programming change in early 2025 caused the erroneous penalty assessments
• The business operating division and IT are currently working to correct the issue
• Impacted accounts will be automatically adjusted within approximately one month

Additionally, the IRS has posted an internal alert, enabling assistors to identify the issue and help with corrections if taxpayers call.
No further action should be necessary unless penalties are not reversed within the expected timeframe.

Michael achieves 45-year member milestone with PADI. This accomplishment will be announced in the second quarter edition...
04/30/2025

Michael achieves 45-year member milestone with PADI. This accomplishment will be announced in the second quarter edition of The Undersea Journal.

PADI Members lead the way for millions of people to actively explore, steward and protect the ocean through PADI’s course offerings and partnerships with like-minded, mission-driven organizations. His certificate of recognition is to celebrate a major milestone as a PADI member and continues to carry the torch for all future divers and ocean stewards.

The United States Court of Appeals, Fifth Circuit, has issued an Order granting the government's emergency motion for a ...
12/24/2024

The United States Court of Appeals, Fifth Circuit, has issued an Order granting the government's emergency motion for a stay of the nationwide injunction regarding enforcement of the Corporate Transparency Act. So, the normal deadlines for compliance apply, including any extensions that may apply due to the recent hurricanes in Florida.

https://tinyurl.com/ynxu2r5c

A Federal District Court in Texas has declared the Corporate Transparency Act to be unconstitutional and has enjoined th...
12/05/2024

A Federal District Court in Texas has declared the Corporate Transparency Act to be unconstitutional and has enjoined the Treasury Department from enforcing the Act. Unlike other injunctions regarding the CTA that only applies to the Plaintiffs, this injunction applies to everyone.

I do not know what an appeals Court will do regarding this injunction, if the injunction will be lifted at some point, nor if the underlying law will be changed. Further, for those of us in Florida, the filing deadlines for most entities was extended to the Spring due to the hurricanes. So, in any event, we have some breathing room. Do stay alert in case the injunction is lifted.

Michael A. Lampert, Esq. 12/04/2024

Address

1655 Palm Beach Lakes Boulevard , Suite 900
West Palm Beach, FL
33401

Opening Hours

Monday 9am - 5pm
Tuesday 9am - 5pm
Wednesday 9am - 5pm
Thursday 9am - 5pm
Friday 9am - 5pm

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