A Certified Tax Law Specialist, Best Lawyers® honoree, CPA, and senior partner in the firm, Brandon Keim combines litigation experience and a strong understanding of accounting and business concepts in tax matters to represent clients in defense of taxing authorities and provide strategic tax advice before a dispute arises.
Brandon joined Frazer Ryan after serving as a senior trial attorney with the Internal Revenue Service. At the IRS, he received the Chief Counsel National Award for Superior Achievement in Outstanding Litigation, and he was frequently 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.
Since his service as a senior trial attorney at the IRS, Brandon has fought hard to defend, and obtain successful results for, his clients, including:
Brandon’s clients benefit from his knowledge and experience in a broad scope of tax controversies. His services include:
Practice Areas
Administrative Law
Certification
Certified Tax Law Specialist, Arizona Board of Legal Specialization
Professional Licenses
Certified Public Accountant, State of Arizona
Government Service
Senior Attorney, IRS Office of Chief Counsel, U.S. Department of the Treasury, 2011-2017
Honors & Awards
The Best Lawyers in America®: Tax Law, 2024
Internal Revenue Service Chief Counsel National Award for Superior Achievement in Outstanding Litigation
“Top Lawyer” (Tax Law), Phoenix Magazine, 2023
Az Business Leaders, AZ Big Media, 2023, 2024
“Top 100 Lawyers in Arizona for 2023” (Tax Law), AZ Business Magazine
Professional Memberships
American Bar Association: Section of Taxation
State Bar of Arizona: Tax Law Advisory Commission, 2019-2022; Tax Law Section, Executive Council Member; Tax Law Section, Planning Committee for the 2023 State Bar Convention; U.S. Tax Court Liaison, 2012-2016
Arizona Society of Certified Public Accountants: Co-Chair and Advisory Board Member, Phoenix Tax Workshop
Community Legal Services, Inc.: Volunteer Lawyers Program, Low Income Taxpayer Clinic
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
Arizona
U.S. Tax Court
U.S. District Court, District of Arizona
U.S. Court of Appeals, Ninth Circuit
Published Article
"Schedule UTP: An Attempt to Side-Step the Work-Product Doctrine," 44 Ariz. St. L.J. 343 (2012)
Self-Published Article
"New Year, New Alimony Tax Rules," January 2018
Presentations
“Recent Significant Tax Court Cases” and “What Is Insurance,” Risk Transfer & Taxation, F&I Reinsurance and Products Conference, November 2022
“BBA Audits, and Tax Litigation Updates: Seaview Trading, CIC Services,” Phoenix Tax Workshop, Arizona Society of Certified Public Accountants, October 2022
“The Battle in the Courts: Where Do We Go Next?” North Carolina Captive Insurance Association, NCCIA Annual Conference, May 2022
“IRS Update: Budget, Estate and Gift Tax Enforcement, Collection,” Scottsdale Estate Planners, December 2021, and Valley Estate Planners, October 2021
“Cryptocurrency and Foreign Asset Reporting Obligations,” Arizona Society of Enrolled Agents, SouthWest Fest, June 2021
“Tax Provisions of the Infrastructure Investment and Jobs Act,” Phoenix Tax Workshop, Arizona Society of Certified Public Accountants, September 2021
“Recent Significant Tax Court Cases” and “What Is Insurance,” Risk Transfer & Taxation, F&I Reinsurance and Products Conference, November 2021
“Taxing Cannabis Businesses,” Arizona Federal Tax Institute Conference, November, 2020
“Tax Court Uploads Worthless Security Deduction in MCM Investment Management,” Phoenix Tax Workshop, Arizona Society of Certified Public Accountants, September 2020
“Recent Significant Tax Court Cases,” Risk Transfer & Taxation, F&I Reinsurance and Products Conference, October 2020
“Recent Significant Tax Court Cases,” Risk Transfer & Taxation, F&I Reinsurance and Products Conference, October 2019
“Avoiding New Landmines in Foreign Asset Reporting and Other Tax Controversy Updates,” Southern Arizona Chapter of Enrolled Agents, September 2019
“Captive Insurance 101,” State Bar of Arizona Annual Convention, June 2019
“Tax Court and Criminal Tax Issues,” Arizona Society of Enrolled Agents, SouthWest Fest 2019, June 2019
“Is It a Duck or a Goose? Arizona Independent Contractor and Employee Classifications,” Phoenix Tax Workshop, Arizona Society of Certified Public Accountants, May 2019
“Risk Pooling: The Debate of How to Do It Right,” Captive Insurance Companies Association, 2019 International Conference, March 2019
“Taxing Issues for Divorcing Parents,” Arizona Family Law Institute, January 2019
“Navigating Basis in S Corporations, and IRS Passport Certifications,” Northern Arizona Chapter of Enrolled Agents, November 2018
“Helping Your Client Survive an IRS Audit,” Southern Arizona Chapter of Enrolled Agents, October 2018
“Small Tax Court Cases and Tax Court Exam,” Phoenix Tax Workshop, Arizona Society of Certified Public Accountants, September 2018
“Self-Employment Taxes Applied to Partners (including LLCs),” Southern Arizona Chapter of Enrolled Agents, May 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
Education
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
Representative Cases
TBS Properties LLC v. United States, No. 2:20-CV-00195 (D. Ariz. Mar. 15, 2022); 40th Street Properties LLC v. United States, No. 2:20-CV-00197 (D. Ariz. Mar. 15, 2022) (defeating IRS’s fraudulent transfer claim )
Puglisi v. Commissioner, Dkt Nos. 4796-20, 4799-20, 4826-20, 13487-20, 13488-20, 13489-20 (U.S. Tax Court Nov. 5, 2021) (first full IRS concession of a Section 831(b) captive case )
Estate of Howard V. Moore, Deceased, Virgil L. Moore, Executor and Trustee v. Commissioner, Dkt. Nos. 21209-09, 22082-09, T.C. Memo. 2020-40 (U.S. Tax Court) (estate and gift tax case involving family limited partnership)
Castaneda v. Commissioner,
T.C. Memo. 2018-173 (U.S. Tax Court) (fraud)
State of Arizona, Appeals Board No. T-1560262-001-B, Ariz. Dep’t of Economic Security Appeals Board 2018 (successful appeal of DES’s attempt to reclassify client’s independent contractors as employees)
Scott and Debra Householder v. Commissioner,
T.C. Memo. 2018-136 (U.S. Tax Court) (horse business vs. hobby)
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)
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)
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