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Daniel S. Makoski

Daniel S. Makoski


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Mr. Makoski's primary areas of concentration are tax planning, tax controversy, transactional business matters, wills, trusts, and estate planning.


Mr. Makoski has extensive experience advising clients on personal income tax matters, including tax-efficient methods of acquiring and distributing assets; negotiating with tax authorities to minimize or eliminate tax deficiencies; appearing in the U.S. Tax Court; and handling IRS appeals.  He has also drafted many estate plans, living wills, health care proxies, and powers of attorney.  In addition, Mr. Makoski has significant expertise counseling business clients on business formation, mergers & acquisitions, restructuring, governance, and dissolution.

Prior to joining Gebhardt & Kiefer, Mr. Makoski was employed by a New York law firm in a similar capacity. 


Mr. Makoski is a graduate of Widener University Law School, and also holds a Masters of Laws (L.L.M.) in Taxation from New York Law School.  He received a dual Bachelor of Arts (B.A.) degree in Political Science and Literature from Ramapo College.

While attending law school at Widener University, Mr. Makoski was a member of the Moot Court Honor Society and was awarded the Best Brief Award in the Distinguished Jurist Moot Court Competition.  During his undergraduate studies at Ramapo, he received the Dean’s Award for Leadership Excellence, he also served on the Ramapo College Board of Trustees.

Mr. Makoski interned at the New Castle County Division of Special Services in New Castle, Delaware and at the IRS Office of Chief Counsel in Philadelphia, PA.


Mr. Makoski serves on the Board of Directors for Contextual Family Services. He also serves on the expert counseling team for the NJ Small Business Development Center (SBDC) at Raritan Valley Community College, where he volunteers his time to counsel SBDC clients in need of business legal guidance.  


"As a NYC resident and the Administrator for my sister's estate in Hunterdon County, I wish to thank Gebhardt & Kiefer, and especially, Daniel S. Makoski, for excellent legal advice and representation.  I also have appreciated the welcoming reception of Dan and the entire staff.  It has be very reassuring to know that one is being so well represented."  Susan


Read articles by Daniel Makoski and other attorneys on the Gebhardt & Kiefer Blog.

VIDEOS by Dan Makoski:

What is a Notice of Deficiency?

What is a Writing Intended to be a Will?

What is an Offer in Compromise?

What is the Difference Between the Inheritance and Estate Tax?

What are the Accounting Obligations for a Guardian?


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