Frazer Ryan Goldberg & Arnold LLP

Wealth Planning

Estate Planning

Tax Planning

Wills and Trusts

Pensions and Benefits

Tax Controversy

Income Tax

State and Local Tax

Employment Tax

Property Tax

Business Law

Business Planning

Transactions and M&A

Real Estate Law

Commercial Litigation

Estate Controversy

Inheritance Disputes

Contested Probate

Trust Litigation

Contested Guardianship

Estate Administration


Trust Administration



Legal Protection

Elder Law

Mental Health Law

Long-Term Care

Special Needs



About Us


Contact Us






Brandon Keim, Phoenix Tax Litigation Attorney  

Brandon A. Keim, J.D., CPA

Tax Controversy

State and Local Tax

Employment Tax

Property Tax

Administrative Law


Brandon Keim bio


Brandon Keim joined Frazer Ryan after serving six successful years as a senior trial attorney with the Internal Revenue Service.

At the IRS, Brandon received the Chief Counsel National Award for Superior Achievement in Outstanding Litigation, and he was routinely recognized for his service as a trial attorney.

In 2015, Brandon successfully litigated the first Section 831(b) captive insurance case before the U.S. Tax Court; he litigated a second captive insurance case in 2016. For over four years, he oversaw and advised IRS attorneys and revenue agents auditing captive insurance transactions nationwide. Brandon also acted as an advisor to IRS attorneys on partnership and estate and gift tax matters and was an instructor at a national course designed to train new IRS trial attorneys on all aspects of practice.

Brandon has the experience and knowledge to handle a broad scope of tax controversy matters. In addition to Section 831(b) captive insurance matters, his tax litigation experience includes corporate, partnership, collection, and complex estate and gift tax matters; employment tax; property tax; international tax matters;  abusive transactions; and fraud.

Brandon is a CPA and a former financial statement auditor who offers a strong understanding of accounting and business concepts in tax matters.

Representative Cases

Wilson, et al. v. Commissioner, Dkt. Nos. 26547-13, 26548-13, 15011-14, 16759-14, pending decision. (U.S. Tax Court) (Section 831(b) captive insurance case)

Estate of Howard V. Moore, Deceased, Virgil L. Moore, Executor and Trustee v. Commissioner, Dkt. Nos. 21209-09, 22082-09, pending decision. (U.S. Tax Court) (estate and gift tax case involving family limited partnership)

Scott and Debra Householder v. Commissioner, Dkt. Nos. 9150-10, 6541-12, pending decision. (U.S. Tax Court) (horse business vs. hobby)

Benyamin Avrahami and Orna Avrahami & Feedback Insurance Company, Ltd. v. Commissioner, 149 T.C. No. 7 (2017) (U.S. Tax Court) (first litigated section 831(b) captive insurance case)

Jeremy Ray Summers v. Commissioner, T.C. Memo. 2017-125 (U.S. Tax Court)

Chester George Durda v. Commissioner, T.C. Memo. 2017-89 (U.S. Tax Court)

Howard E. May and Estate of Judith A. May, Deceased, Marcia M. May, Personal Representative v. Commissioner, T.C. Memo. 2016-43 (U.S. Tax Court)

Leonard L. Best and Evelyn R. Best v. Commissioner, T.C. Memo. 2016-32 (U.S. Tax Court)

Jose Espaillat & Mirian Lizardo v. Commissioner, T.C. Memo. 2015-202 (U.S. Tax Court)

Howard E. May and Estate of Judith A. May, Deceased, Marcia M. May, Personal Representative v. Commissioner, T.C. Memo. 2014-194 (U.S. Tax Court)

Leonard L. Best and Evelyn R. Best v. Commissioner, T.C. Memo. 2014-72 (U.S. Tax Court)

John Charles Geyer & Christin Teresa Wildfeuer v. Commissioner, T.C. Summary Opinion 2013-90 (U.S. Tax Court)


Professional Memberships

American Bar Association: Section of Taxation, 2016-2017

State Bar of Arizona: Tax Law Section, Executive Council Member at Large, 2016; U.S. Tax Court Liaison, 2012-2016

Professional License

Certified Public Accountant, State of Arizona

Clerkships and Internships

Law Clerk, Property Tax and Unclaimed Property, Republic Services, Inc., 2009-2011

Legal Intern, United States Attorney’s Office (Civil Division), Division of Arizona, 2010

Summer Intern, Department of the Treasury, IRS Office of Chief Counsel, 2010

Judicial Intern, Hon. Mary H. Murguia, U.S. District Court, District of Arizona, 2009

Intern, Arizona Justice Project, 2009

Court Admissions


U.S. Tax Court

U.S. District Court, District of Arizona

Public Service

Senior Attorney, IRS Office of Chief Counsel, U.S. Department of the Treasury, 2011-2017

Published Article

Schedule UTP: An Attempt to Side-Step the Work-Product Doctrine, 44 Ariz. St. L.J. 343 (2012)

Self-Published Articles

"New Year, New Alimony Tax Rules," January 2018


Avrahami and the Legal Landscape of Captives,” Captive Insurance Companies Association, 2018 International Conference, March 13, 2018

“Developments in International Tax Enforcement, Civil and Criminal Tax Penalties,” American Bar Association, Section of Taxation, 2018 Midyear Meeting, February 10, 2018

“Insights Working and Litigating at the IRS,” Arizona Captive Insurance Association, January 17, 2018

“Litigating in Tax Court,” Northern Arizona Chapter of Enrolled Agents, December 12, 2017


LL.M., Taxation, With Distinction, Georgetown University Law Center, 2018: Dean’s List

J.D., magna cum laude, Sandra Day O’Connor College of Law, Arizona State University, 2011: Order of the Coif; Arizona State Law Journal

B.B.A., cum laude, Accountancy, Boise State University, 2006