Trisha Farrow
Trisha Farrow

Partner

    Overview

    Trisha Farrow is a former Internal Revenue Service tax litigation attorney with experience in cases involving captive insurance, research and development credits, tax promoter penalties, the application of the Tax Code to medical marijuana businesses, and fraud.

    During her eight years at the IRS, she provided advice to revenue officers and agents on tax and collection issues that included summons enforcement, lien priority, and whipsaw positions.

    She earned her law degree at the Sandra Day O’Connor College of Law at Arizona State University and her bachelor’s degree at Columbia (Missouri) College.

    Practice Areas

    Honors & Awards

    • Judge Mary M. Schroder Federal Practice Award
    • Order of the Coif
    • CALI Award (Contracts; Estate & Gift Tax; Writing for Law Practice, Tax Policy, and Civil Right Legislation)

    Bar & Court Admissions

    • Arizona, 2015
    • U.S. Tax Court, 2015
    • U.S. District Court, District of Arizona, 2023

    Education

    • Sandra Day O’Connor College of Law, Arizona State University, J.D., magna cum laude, 2015
    • Columbia (Missouri) College, B.A., magna cum laude, Political Science and Government

    Professional Memberships

    • State Bar of Arizona

    Reported Cases

    • Lemay v. Commissioner, T.C. Memo. 2020-59
    • Davison v. Commissioner, T.C. Memo. 2020-58
    • Castaneda v. Commissioner, T.C. Memo. 2018-173
    • Potts v. Commissioner, T.C. Memo. 2017-228

    Articles & Presentations

    • “The Not So Simple Estate Plan of Breaking Bad’s Walter White,” 46 ARIZ. ST. L.J. 955 (2014)

    Government Service

    • Attorney, Office of Chief Counsel, U.S. Department of the Treasury, 2015-2023; 2021 Lucite Award, Davison v. Commissioner, T.C. Memo. 2020-58

    Clerkships and Internships

    • Legal Extern, Hon. James A. Teilborg, U.S. District Court, District of Arizona, 2014
    • Legal Extern, Hon. Bridget Bade, U.S. District Court, District of Arizona, 2014
    • Summer Intern, Department of the Treasury, IRS Office of Chief Counsel, 2014

    In the News