A Certified Tax Law Specialist, CPA, partner at Frazer Ryan Goldberg & Arnold LLP, and former Senior IRS Trial Attorney, Brandon Keim holds an LL.M. in Taxation from Georgetown University Law Center.

Brandon joined Frazer Ryan after serving six successful years 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 (see Case Results).

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's clients benefit from his knowledge and experience in a broad scope of tax controversies. His services include:

• defending clients in civil audits by the IRS and state taxing authorities
• resolving unpaid taxes through collection alternatives, including offers in compromise
• representing clients in litigation involving Section 831(b) captive insurance; Section 280E cannabis issues; complex corporate, partnership, collection, and estate and gift tax matters; employment tax; property tax; international tax matters, including FBAR penalties; abusive transactions; fraud; and worker classification
• addressing offshore assets and foreign reporting requirements, including the IRS's voluntary disclosure programs
• representing clients under criminal investigation, including allegations of tax evasion, failure to disclose foreign assets, and failure to pay employment and income taxes.

Education

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

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

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

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

Arizona Society of Certified Public Accountants: Advisory Board Member, Phoenix Tax Workshop

Legal Certification

Certified Tax Law Specialist, Arizona Board of Legal Specialization

Professional Licenses

Certified Public Accountant, State of Arizona

Clerkships and Interships

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

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) 

Presentations

• "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