Patrick Waters is a tax and estate planning attorney who guides clients through estate planning, asset preservation, and tax matters.
Patrick Waters is an Associate in the Firm’s Tax, Trusts, and Estates Practice Group. He focuses on estate planning, asset preservation, entity formation and planning, and federal and state tax.
While in law school, Patrick was a law clerk at the firm. He served as Senior Commentaries Editor for the Rutgers University Law Review and interned with the Honorable Mayra Tarantino, J.S.C., at the New Jersey Superior Court, Law Division. His student note, “Plausible Cause: Connecting the FCA and AKS in the Context of Health Care Fraud,” was published in the Fall 2024 issue of the Rutgers University Law Review.
Patrick received his J.D. from Rutgers Law School, magna cum laude, and his B.A. from Loyola University Maryland. He is admitted to practice in New Jersey.
New Jersey
Rutgers Law School, J.D., Magna Cum Laude
Loyola University Maryland, B.S.
AI, The IRS, and Tax Evasion: What We Know
December 17, 2025
The IRS estimates that hundreds of billions of dollars in owed taxes go unpaid every year. This “tax gap” is only growing––in the most recent IRS projections, it was estimated that in the year 2022 $696 billion went unpaid, and the IRS will likely recover only $90 billion of that sum. In the last few years, the IRS has turned to AI to reduce this gap. A Treasury Inspector General For Tax Administration report released on May 19, 2025 gives some insight into these developments.Living in NJ and Working in NY: Basic Tax Considerations
December 4, 2025
State income taxes can be a headache for those who live in New Jersey but work in New York. The following are some common questions and important considerations to keep in mind while navigating the two state tax systems.