Gene M. Carlino

Gene M. Carlino is a Partner with Pannone Lopes Devereaux & O’Gara LLC. He is a highly respected attorney with more than 30 years of experience in all areas of estate and tax planning and administration, Medicaid planning, probate administration and trust litigation. He is licensed and actively practice law in Rhode Island, Massachusetts and Florida. His practice includes advising and advocating for clients in all matters involving federal and state taxation, including representing individuals before the Internal Revenue Service in contested assessments during the examination phase, before the Appeals Division, and at trial in the United States Tax Court, the United States Court of Federal Claims, and the Federal District Court. 

Attorney Carlino  was elected as a Fellow of the American College of Trust and Estates Counsel and currently serves as the Rhode Island State Chairperson. He was honored by his peers and judges with the AV Preeminent rating from Martindale Hubbell, which is the highest rating based on both legal ability and ethics. He was the inaugural President of the Rhode Island Chapter of the National Academy of Elder Law Attorneys.  He is also a published author and was the recipient of the 2020 Rhode Island Bar Journal Lauren E. Jones, Esq. Writing Award. He has significant experience in all phases of the tax collection process, including negotiating installment agreements, Offers in Compromise, penalty abatement requests and advising clients on how to properly structure their affairs within the bounds of the law to better position clients for settlement and avoiding unnecessary exposure to collection procedures. In addition, he advises clients in all matters of federal income tax planning, including structuring and implementing like-kind exchanges from routine to a highly sophisticated nature, and advising corporate taxpayers and shareholders in connection with tax-free reorganizations.

In his estate and trust planning and administration practice, he counsels clients in a wide range of areas that include funded revocable, irrevocable trusts, life insurance planning, advising families with a noncitizen spouse, counseling clients with special needs beneficiaries, grantor retained annuity trusts, sales to irrevocable trusts with  promissory notes, and domestic asset protection trusts. In addition, Attorney Carlino advises families clients in all phases of Medicaid planning including designing and implementing Medicaid plans and handling appeals through the state administrative hearing process.

Attorney Carlino earned his J.D. from Boston University School of Law, his LLM in Taxation from New York University School of Law and a B.S. in Accountancy from Providence College, magna cum laude. In addition to his state bar licenses he is admitted to practice before the United States Tax Court, United States Court of Federal Claims, the Federal District Court of Rhode Island and the United States District Court for the Southern District of Florida. He was previously licensed by the National Football League Player’s Associations as a contract advisor and presently a member of the United States Coast Guard Auxiliary.