
Ms. Lesley J. Johnson
Lesley J. Johnson, CPA, CIRA is a partner at KapilaMukamal, LLP in Ft. Lauderdale, Fla., where she concentrates on bankruptcy and insolvency taxation. She has provided tax services to debtors, creditors, receivers, bankruptcy trustees and liquidating trustees. Her experience includes analyzing sophisticated and complex tax issues relating to mortgage-backed securities ventures, real estate mortgage investment conduits (REMICS), liquidating trusts, corporate reorganization and tax restructuring. She has provided litigation support services to law firms for projects involving utilization of net operating losses, preserva- tion of tax attributes, business and tax consolidations tax analysis of embezzlements and "Ponzi" frauds, and reconstructing decedents' estate assets. Ms. Johnson joined the Kapila & Co. in 1997 after 17 years practicing tax with international and large regional accounting firms. She has represented clients before the Internal Revenue Service and state taxing authorities, and has negotiated federal and state tax claims on behalf of trustees and receivers. Ms. Johnson's tax and investigative engagements encompass real estate development, financial institutions, retail, wholesale, medical practices, broker-dealers, invest- ment firms, estates and trusts. She has also testified as an expert and participated in mediations regard- ing net operating losses and multiple pass-through real estate investments, S-corporation accounting and tax losses, and other tax issues. Ms. Johnson is a member of the Florida Institute of Certified Public Accountants, American Institute of Certified Accountants, Association of Insolvency and Restructuring Advisors and ABI. She received her B.S. in accounting from Barry University.