21 Tax-Day Blowouts In 21 American Cities

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This elegant seafood restaurant, headed by chef Eric Ripert, has topped many "best of" lists and has several accolades under its belt, including repeat four-star reviews from The New York Times (the first of them written only a few months after its opening), perfect food ratings in the Zagat guide from 2011 to 2013, and more James Beard Awards than any other restaurant in New York City. Ripert is an artist working with impeccable raw materials. The four-course, $140 prix fixe dinner features a list of delicacies from the sea, ranging from "almost raw" first courses to "lightly cooked" mains to (if you insist) "upon request" dishes like duck, lamb, and filet mignon. A seven course, $180 Le Bernardin tasting and an eight-course, $215 Chef's Tasting are also available. Eat in Le Bernardin's recently revamped modern dining room against a backdrop of painted waves and enjoy dishes like layers of thinly pounded yellowfin tuna, Iberico ham "chutney," sea beans, and lemon olive oil; warm king fish sashimi with caviar in a light marinière broth; grilled escolar and seared wagyu beef with fresh kimchi, Asian pear, and soy-citrus emulsion.

The cooking is simply exquisite in this opulently furnished dining room in the MGM Grand Hotel & Casino, currently the only three Michelin-star restaurant in the city. As the first restaurant opened in America by the famed, award-winning Robuchon, widely considered the greatest of modern French chefs, Joël Robuchon maintains the highest standards under the guidance of chef Steve Benjamin. Everything is impeccable, from its superb service and impressive (and impressively pricey) wine list to such finely crafted dishes as beef châteaubriand and foie gras "Rossini" style with aged Port and carpaccio of foie gras and potatoes covered with black truffle shavings. The 16-course tasting menu is a truly memorable experience — as well it ought to be at $445 a head, wine not included.

Nearly six years after opening, chef Grant Achatz's groundbreaking restaurant Nextseems as if it has always been part of the culinary avant-garde — ironic for a restaurant whose prix fixe concept changes every four months. There's nothing blasé about Next. You never know what's going to be placed before you by Achatz and his (soon-to-be-departing) star executive chef Dave Beran — it could be anything from chicken liquid croquettes (elBulli menu) to the world's best mac and cheese (Childhood menu). Well, technically, it will be neither, given that they're from past menus and menus don't repeat. But you get the idea. Next has paid homage to legendary French chef Auguste Escoffier; then it was a futuristic Thai menu; followed by Childhood; an homage to the now-closed elBulli; explorations of Sicily and Kyoto; "The Hunt," a vegan menu; tributes to the Bocuse d'Or, the Chicago Steakhouse, the restaurant Trio where Achatz first set out on his own; an interpretation of modern Chinese; Bistro; Tapas; Terroir; and currently, The Alps, focusing on the cuisine of the mountainous regions of Austria, France, Germany, Italy, Lichtenstein, and Switzerland. Coming up? "Tour of South America" and "The French Laundry."

Whatever it is, Next's food is inventive and exciting without being gimmicky; likewise, the service is flawless without being fawning. But good luck getting in. There's an online reservation system for buying "tickets," but you'll be joining some 20,000 (yes, 20,000) other folks just as desperate and committed to scoring a table. If you get into Achatz's next-door cocktail lounge, The Aviary, in itself no small feat, there's a tiny chance that you might get a late table at Next. Or check Next's Facebook page. Most nights, they hold a table or two and sell them there. The catch? You have to be in Chicago already.

Chef Tim Cushman brings innovative sushi and related new-Japanese fare to his menu with imagination and flair, accompanied by a large choice of excellent sake and wine, in an understated dining room whose simplicity belies the complexity of flavors on the plate. Cushman won the 2012 James Beard Award for Best Chef: Northeast. At this North End sanctuary, you can expect to enjoy dishes like hamachi with spicy banana pepper mousse; bluefin maguro with caramelized onions, foie gras ponzu, and crunchy gobo; and Okinawan braised pork with Boston baked heirloom rice beans, house-made kimchi, and soy maple. For a truly unforgettable O Ya experience, try to get a seat at the counter to watch the delicious food being created before you in what is definitely one of America's best sushi restaurants. And with a second sushi outpost (as well as a new Mediterranean-themed place, Covina) now open in New York, Cushman is sharing the love. 

Modern Israeli in Philadelphia? What does that entail? A melting pot of Middle Eastern and Central European cuisines, interwoven with a fine hand to create a feast of flavors by chef–owner Michael Solomonov (born in an Israeli town south of Tel Aviv called G'nei Yehuda, and raised in Pittsburgh). Settle into the warmly lit casual dining room at Zahav ("gold" in Hebrew) and start by ordering the hummus with house-baked laffa flatbread or warm Turkish hummus with butter and grilled garlic. If you're in the mood for small plates, Zahav offers crispy grape leaves with ground beef and tomato; grilled duck hearts with pickled green tomatoes, green matbucha (a Moroccan sauce of tomatoes and peppers), and shabazi (a fiery Yemeni spice blend) onion rings; and crispy haloumi cheese with dates, pickled onion, walnuts, and Turkish Urfa chile flakes, among other dishes. Move on to the duck leg kebab with pistachio pilaf, pickled onions, and fig jam; kofte (ground beef and lamb) with peppers, carrots, and flageolet beans; and chicken shishlik and root vegetable tagine with Moroccan couscous and pickled mushrooms. Israeli Goldstar beer, imaginative cocktails, and one of the largest arrays of boutique Israeli wines outside of Israel complete the picture.

Much of the charm at Beast, apart from that provided by the wide-ranging modern American menu (need we add that it's local and sustainable in nature?), comes from family-style dinners served in an intimate atmosphere not much bigger than four or five of Portland's famed food carts. Chef–owner Naomi Pomeroy accepts just enough reservations for two six-course dinner seatings (6 p.m. and 8:45 p.m.) Wednesday through Saturday, as well as two four-course brunch services and one dinner service every Sunday. Patrons dine at a pair of communal tables (the restaurant seats just 24), where they are served the prix fixe menu of the day ("substitutions politely declined"). The particulars change weekly (the menu for the upcoming week is posted each Tuesday), but, just as an illustration of the range and imagination here, the house charcuterie plate might include steak tartare with quail egg, foie gras bon bon with peanut shortbread, Calabrian chile pork sausage, and pork and duck pâté with green garlic.

Those lucky enough to snag a seat at the tables are sure to be treated like family (the best spot in the house, at the corner of the prep table in the center of the kitchen, only seats two). Those unable to get in can at least now go across the street to dull the pain at Expatriate, the cocktail lounge Pomeroy opened in 2013, where they can choose from a small menu divided into Biggie Smalls (think shrimp toast and James Beard's onion and butter sandwich), Salad Days (samosa chaat and a "very spicy cucumber salad"), and Hungrier (tempura cod sandwich, Burmese coconut noodles, and Korean fried game hen).

This legendary French-inspired restaurant was focusing on local and sustainable ingredients before anyone coined the phrase "locavore." Highlands Bar & Grill put the Birmingham dining scene on the map when it opened in 1982, and chef and co-owner Frank Stitt, a member of The Daily Meal Council (who runs it with his wife Pardis) has already been inducted into the James Beard Foundation's Who's Who of Food & Beverage. The restaurant has been nominated for Outstanding Restaurant seven times. What to expect from a meal at Highlands? It's sometimes best to hear it straight from the source: "We serve a daily changing menu informed by classic French technique, incorporating the foods of our Southern region. We love the ever-changing basket that each harvest allows, from the first springtime shad roe to the blue-green live and kickin' soft shell crabs that arrive a few weeks later. Summer's shell beans, tomatoes, okra, and watermelon bring a smile. The cooler weather game of venison and quail, root vegetables, and greens creates sustenance. Our dishes are prepared with respect and restraint to allow each ingredient's inherent goodness to shine through."

One of this list's more original restaurants, The Catbird Seat is an informal, 22-seat, U-shaped counter only open Wednesday through Saturday. Executive chef Ryan Poli (who took over for Noma vet Trevor Moran in January) is at the center of the action, preparing meals for watchful guests. Offerings change daily, there's no set menu, and diners don't know what to expect until they arrive. By all accounts, Poli hasn't missed a beat, imbuing the menu with a little Japanese influence (think wakame bucatini with yuzu kosho and scallop jerky; sea urchin osetra caviar squash tart; and Bear Creek Farms strip loin with umami crust, shiso, and eggplant). The multi-course meal takes more than two hours to play out, during which guests are encouraged to interact with the chef and discuss the meal being prepared. One thing is certain: Guests are in for a unique dining experience featuring only the freshest seasonal ingredients. 

Fore Street's wood-roasted specialties have been bringing diners in steadily since 1996. Locally harvested mussels, diver scallops, turnspit-roasted chicken and pork loin, marinated hanger steak, and other basics, accompanied by vegetables grown or foraged from nearby farms and fields, are the staples of the seasonally changing menu here. Fore Street is all about hearth, rustic charm, and a lack of artifice. The open kitchen center stage fascinates, its chefs behind a vast butcher block working the brick oven as open flames lick the meat that turns on a rotisserie, embers flying. Co-owner and chef Sam Hayward was a pioneer in locally derived, simply cooked restaurant fare at Fore Street. While this farm-to-table location brings the freshest menu to the north side of town, Hayward's Portland restaurant family has grown to include Street & Company,Standard Baking Company, and Scales on the waterfront, which opened in January.

This Atlanta must-visit serves one of thebest burgers in America, some of thebest fried chicken in America, and one of the best brunches in America, and we've ranked it as one of the best bars in America, but this year marks its first time on our ranking of the 101 best restaurants, period, in America. If the aforementioned accolades don't make it clear, this restaurant, under the auspices of master chef Linton Hopkins, serves brilliant-yet-accessible creations that will keep you enthralled time and time again. Every meal here is an adventure: Keep it simple with some pimento cheese, Buffalo chicken skins, and a cheeseburger (made entirely from scratch and seriously one of the best you'll ever have), or gourmet it up with a torchon of foie gras, veal sirloin with baby carrots and Romanesco, and stuffed quail with cornbread purée. Are you actually a fan of veal sweetbreads and veal brains? And what exactly is "Crunchy Lady," anyway? You'll just have to visit to find out.

For years, we bought the myth that sushi was an inviolable tradition, understood only by the Japanese and impervious to modernization. Then Nobu Matsuhisa came along to disprove the latter — and American chefs like Tim Cushman at O Ya in Boston and, in 2003, Tyson Cole at Uchi and Uchiko in Austin tossed these notions aside like empty sake bottles. There's no telling what classicists would make of Cole's hakujin roll with salmon, white asparagus, pear, and cauliflower, or machi cure with smoked baby yellowtail, yucca crisp, Asian pear, marcona almond, and garlic brittle, but the hungry visitors who crowd his Austin Uchi and the Uchi he opened in Houston in 2012 eat it all up. A new Uchi opened in Dallas last year, under the guidance of chef Nilton "Junior" Borges, Jr., who previously worked the line in New York City at Colicchio & Sons and was executive chef at Amali.