Whitney Sorrell, JD, CPA, LLM (Tax)
Whitney’s in-depth understanding of tax law, IRS procedure and the tax aspect of estate planning and business transactions makes him the pre-eminent attorney for individuals, families, 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.
Education
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
Post Doctorate Education
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.
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 sophisticated estate planning for high-net-worth clientele. By integrating sophisticated estate planning techniques with his comprehensive tax law knowledge and IRS experience, Whitney has become a highly sought-after tax attorney assisting clients with:
He is a prolific author of estate planning and tax articles published in various journals and 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.
Speaking Engagements
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
Published Writings
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