Fred Witt PLC, Phoenix Federal Tax Attorney

Fred Witt, Phoenix Federal Tax Attorney

  Who's Who Legal


Fred Witt

Practice Areas

Tax and Business Planning

Taxation of Pass-Through Entities

Tax Controversy

Private Equity


Certified Specialist in Tax Law, Arizona Board of Legal Specialization

Honors and Awards

Who's Who Legal: Corporate Tax/Advisory; Corporate Tax/Controversy

International Who’s Who of Corporate Tax Lawyers (2006-2017)

AV Preeminent® Rating, Martindale-Hubbell

Outstanding Alumnus, University of Nebraska

Representative Client

Guggenheim Partners

Professional Memberships

American Bar Association: Vice Chair, Administration, Section of Taxation (2008-2012)

State Bar of Arizona

Texas Federal Tax Institute: Advisory Board

The Real Estate Roundtable: Vice Chair, Tax Policy Advisory Committee (2011-2013)


LL.M., in Taxation, New York University, 1980

J.D., University of Nebraska, 1979

B.S., Nebraska Wesleyan University, 1976

Court Admissions


U.S. Court of Appeals for the Ninth Circuit

U.S. Tax Court

Recent Presentations

“Advanced LLC Taxation: Difficult Tax Issues in Common Business Transactions,” State Bar of Arizona CLE, October 2014

“Using Like-Kind Exchanges to Your Advantage: Avoiding the Common Mistakes” (webinar), American Law Institute, June 2014

Published Writing

Co-author, Sheinfeld, Witt & Hyman, Collier on Bankruptcy Taxation (LexisNexis Matthew Bender), part of the nationally recognized Collier on Bankruptcy 16th Ed. (2013)

Co-Author: BNA Tax Management Portfolio #704-2nd, Disregarded Entities (2012)

Canceled Debt May Leave Taxes Due,” Viewpoints (2012)

“Tax Aspects of Purchasing a Bankrupt Corporation’s Assets and Claims,” 3 Corporate Taxation 15, January/February 1991

“An Examination of the Tax Consequences of Discharge of Indebtedness,” 10 Virginia Tax Review 1, 1990

“Drafting Guidelines” (co-author), Journal of Taxation of S Corporations, 1988-1990

Chapter 17, “Bankruptcy Reorganizations,” Benders Federal Tax Service, 1989

“Tax Aspects of the Formation and Initial Operation of a Real Estate Limited Partnership” (co-author), 39 Tax Lawyer 195, 1986

“G Reorganization Offers Simple, Effective Way to Acquire Bankrupt Corporations,” 63 Journal of Taxation 90, 1985

“Practical Implications of Treating a Stock Purchase as an Asset Acquisition under 338,” 61 Journal of Taxation 8, 1984

“The Shallow Safe Harbor: Equipment Leasing After TEFRA” (co-author), 3 Virginia Tax Review 129, 1983

“New Decision Raises Additional Hurdle to Partnership Nonrecognition Treatment,” 59 Journal of Taxation 36, 1983

LLC and Tax Alerts

Avoid LLC Malpractice: Update Operating Agreement Now, January 2018

Don’t Be Blindsided by the TEFRA IRS Tax Audit Rules, October 2014

Impact of Mortgage Forgiveness Debt Relief Expiration on Arizona Homeowners, September 2014

Recent Case Clarifies Anti-Deficiency Protections for Arizona Homeowners, September 2014

Ninth Circuit Holds Nonpayment of Taxes Is Not a Bar to Discharge, September 2014

Can a Bankruptcy Trustee Be the Newest Member of Your LLC? August 2014

Will a Bankruptcy Trustee Enjoy the Privileges of LLC Membership? August 2014

Is Your LLC Compliant with Federal Law? August 2014

Don’t Be Blindsided by the Problem of LLC Federal District Court Jurisdiction, July 2014


Hon. Irene F. Scott, U.S. Tax Court, 1980-1982


Lincoln, Nebraska