Amy Sutton is a partner of the Passthroughs Group in the Washington National Tax Office of Deloitte Tax LLP and works in the Houston office. She specializes in partnership taxation with an emphasis on publicly traded partnerships and the use of partnerships in mergers and acquisitions. She joined the National Tax Office in 1998, working in Washington, D.C. from 1998 to 1999 and in New York City from 1999 to 2002.
Prior to joining the National Tax Office, Ms. Sutton practiced from 1990 to 1998 in Deloitte’s San Francisco office, where she concentrated on partnership, S corporation, and individual taxation in the real estate and investment fund industries.
Ms. Sutton is a frequent instructor and presenter at Deloitte internal conferences, and she has also spoken at recent conferences such as Practising Law Institute’s Tax Planning for Domestic & Foreign Partnerships, LLCs, Joint Ventures & Other Strategic Alliances 2017, the North American Petroleum Accounting Conference (NAPAC), the 32nd Annual Texas Federal Tax Institute, Tax Executives Institute - Houston Chapter Tax School, Practising Law Institute’s Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations & Restructurings 2015, the 2015 Parker C. Fielder Oil and Gas Tax Conference, the MLP Association (formerly the NAPTP) Annual Meeting, the AICPA Real Estate Conference, the Texas Federal Tax Institute’s Oil and Gas Conference in New York, Tax Executives Institute – San Francisco Chapter, and the Tax Executives Institute 68th Annual Conference.
Ms. Sutton is a Certified Public Accountant and is licensed in the states of California and Texas. She is a member of the AICPA and has served on the AICPA Partnership Taxation Technical Resource Panel. Ms. Sutton is co-author of the on-line treatise, Federal Income Taxation of Passive Activities, published by Warren, Gorham& Lamont, and of the Tax Management Portfolio™, Publicly Traded Partnerships.
M.S., Taxation, Golden Gate University
M.B.A., Accounting & Finance, Rice University Jones Graduate School of Business
B.A., Economics & Managerial Studies, Rice University
Bloomberg Tax Management Portfolios
Publicly Traded Partnerships (Portfolio 723)
The Portfolio No. 723 T.M., Publicly Traded Partnerships , analyzes in depth the U.S. federal income taxation of publicly traded partnerships and their partners.