Pat has practiced before various branches of the Internal Revenue Service since 1976 (representing individuals, corporations, partnerships, non-profit organizations, as well as persons under investigation by the Service's Criminal Investigation Division) and the United States Tax Court.
He has acted as counsel to accountants, attorneys and individuals in planning for opportunities to moderate their, or their clients', income, estate and gift tax burdens and risk.
Pat has assisted clients in setting up various partnership and corporate ventures, merging or breaking them up, and purchasing and selling these ventures or their assets.
He has been able to work with many clients to plan their estates, draft their wills and trusts and administer their estates so that their intentions are carried out and estate taxes minimized.
Honors & Awards
- AV Preeminent® Peer Review Rated by Martindale-Hubbell
- New York State Bar
- United States Tax Court
- United States Court of Appeals for the Second Circuit
- United States Claims Court
- United States District Courts (Western and Southern Districts)
- NYU Law School (LLM Taxation, 1975)
- Fordham Law School (J.D., 1973)
- St. Joseph's Seminary (B.A., 1967)
- St. Andrews (MA Theological Studies, 2007)
- Past Chairman of the Monroe County Bar Association Tax Section
- Past Chairman of the University of Rochester Annual Tax Institute
Over the years, Pat has been a frequent speaker at professional education events such as the University of Rochester Tax Institutes, the RIT Tax Institutes and Monroe County Bar Association seminars.
Pat lives in Victor, New York with his wife Sandy and two Labrador retrievers. He plays golf really badly, but really likes it. They have a vacation home near Wrightsville Beach, North Carolina, which they escape to periodically. Pat has had a lifelong interest in real estate as investment, perhaps as an outgrowth of his love of tax law.