Whitney’s in-depth understanding of tax law, IRS procedure and the tax aspect of business transactions makes him the pre-eminent attorney for individuals and businesses seeking tax counsel.
His unique background includes five years of experience working for the Internal Revenue Service as a Revenue Agent conducting field audits for the Phoenix District Office.
Whitney became a Certified Public Accountant (CPA) in 1993, and attended the Esperti Peterson Institute in 2002 and then graduated with an LLM Tax at Boston University in 2021 – through which he honed his skills in forming protective business structures and business succession planning. His comprehensive tax law knowledge and IRS experience also enable him to provide tenacious representation to those under the IRS microscope.
He is a prolific author of tax articles published in various journals and is a national presenter on tax, business, and estate planning topics. His dedication to researching, teaching, and applying cutting-edge tax and estate planning techniques sets him apart from the competition. To date, he’s saved his clients over $75 million dollars in taxes.
LLM Tax, Boston University School of Law, 2021
Juris Doctor: Arizona State University College of Law, 1998 Editor, Law Journal 1996-1998
MBA: University of Phoenix, 1995 (Summa Cum Laude)
BS Finance: Arizona State University, 1987
Estate Planning In Depth, American Legal Institute-American Bar Association, 2003
Advanced Studies for Wealth Transfer and Wealth Design, The Esperti-Peterson Institute, 2002
The Esperti-Peterson Advanced Studies and ALI-ABA Estate Planning In-Depth programs are in-depth explorations of the specific estate planning needs and wealth transfer problems facing clients with a net worth of $3 million to $50 million, and the techniques used to solve those problems.
Estate Planner’s Guide to the Tax Aspects of Buy-Sell Agreements, WealthCounsel, Webinar, March 2023
Advanced Taxation of LLC’s: WealthCounsel, Webinar, February 2021
Qualified Opportunity Zones: A Brief for the Estate Planner: WealthCounsel, Webinar, August 2020
Taxation of Partnerships and Buy Sell Agreements: Overview of Partnership Taxation and Buy Sell Agreements followed by Analysis Comparing Federal Tax Treatment of Partnerships, S-Corporations, and C-Corporations, WealthCounsel, Webinar, July 2020
Principles of Fiduciary Income Tax: General Elements Governing the Taxation of Trusts and Estates for Non-Tax Lawyers – WealthCounsel Symposium, Boston, MA, July 2019
Introduction to Advanced Estate Planning: Asset Protection Primer – WealthCounsel Arizona Forum, May 2019
Business Acquisitions: Drafting Asset Purchase Agreements – WealthCounsel, Webinar, April 2019
Introduction to Advanced Estate Planning: Selected Issues Concerning Family Limited Partnerships and Limited Liability Companies – WealthCounsel, Webinar, March 2019
Introduction to Advanced Estate Planning: Qualified Personal Residence Trusts (QPRTs) – WealthCounsel, Webinar, November 2018
Advanced Tax Issues for Limited Liability Companies – National Business Institute, Phoenix, Arizona, August 2017
Business Succession Planning – WealthCounsel Symposium, Los Angeles, California, October 2016
Partnership Tax 301 – Important Partnership Tax Concepts – Arizona Forum of WealthCounsel, Prescott, Arizona, June 2016
Birth of a “Disguised Distribution.” WealthCounsel Quarterly, May 2021
Amending an Irrevocable Trust: The Do’s and Don’ts of Decanting WealthCounsel Quarterly, July 15, 2017
IRC §754 Elections and Basis Adjustments Under IRC §734 and §743 – WealthCounsel Quarterly, October 1, 2016
Arizona Hits Sharper Image With A Use Tax On Mail Order Catalogs: Is This Constitutional? – The Journal of Arizona Taxation, December, 1997
The Department Tightens the Noose on Tax Exemptions to Prime Contractors. – The Journal of Arizona Taxation, September, 1997
State Taxation of Cable Television: Uncharted Territory. – The Journal of Arizona Taxation, August, 1997
Can Federal Preemption Invalidate a Tax on Shareholders of an S-Corporation Engaged in Business Solely on the Reservation? – The Journal of Arizona Taxation, July, 1997
The Board of Tax Appeals Announces an Expansive Definition of Gross Receipts for Contractors: Is It Equitable? – The Journal of Arizona Taxation, January, 1997