Mr. Heller is a Principal at Kelly | Dorsey, P.C. assisting with the firm’s well-regarded tax controversy practice. Mr. Heller’s work focuses on disputes with the Internal Revenue Service (“IRS”), including criminal tax defense, collection matters, audits, penalty relief, federal tax lien issues, and civil and criminal tax litigation. Mr. Heller received his Bachelor’s Degree from the University of Pennsylvania and his Juris Doctorate cum laude from Widener University School of Law. While earning his degree, Mr. Heller interned with the Philadelphia District Attorney’s Office, and clerked for the Honorable Judge Rayford A. Means. He also served on Widener’s Law Review. Prior to joining Kelly | Dorsey, P.C., Mr. Heller worked as an Associate at a firm outside of Philadelphia, PA that specializes in tax controversy cases. He completed his LL.M. Degree in Taxation at Temple University Beasley School of Law in January 2015. In addition to the LL.M., he received an Estate Planning Certificate.