Trisha Farrow
Trisha Farrow



    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

    Tax Controversy
    Employment and Payroll Tax
    Criminal Tax Defense

    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


    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