A certified tax law specialist based in Phoenix, Fred Witt provides legal advice to sophisticated business clients using limited liability companies. For over thirty years, he has represented taxpayers in complex IRS tax controversy matters on audit and in court. He has represented taxpayers in the U.S. Tax Court in Washington, D.C., the Ninth Circuit Bankruptcy Appellate Panel, and the U.S. Court of Appeals for the Ninth Circuit.
Fred is a nationally recognized author and speaker on federal tax matters. He is co-author of Sheinfeld, Witt & Hyman, Collier on Bankruptcy Taxation (LexisNexis Matthew Bender), part of the nationally recognized Collier on Bankruptcy 16th Ed. (2013). Since 2006, Fred has been listed in Who’s Who Legal, Corporate Tax, as being among the world’s leading tax lawyers.
Fred received his J.D. from the University of Nebraska and LL.M. (in taxation) from New York University. He clerked for the Hon. Irene F. Scott, U.S. Tax Court and is a Certified Specialist in Tax Law, Arizona Board of Legal Specialization.
Education:
LL.M., Taxation, New York University (1980)
J.D., University of Nebraska College of Law (1979)
B.S., Nebraska Wesleyan University (1976)
Tax Management Portfolios™
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Disregarded Entities (Portfolio 704)
Disregarded Entities discusses entities that are recognized as having a legal status separate from their owners for certain purposes but are ignored for federal income tax purposes.