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
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
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