Board Certified Attorney & CPA
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Bio

Experience. Knowledge. Intelligence.

History

Prior to founding his own firm, Mr. DiRuzzo was a partner at Fuerst Ittleman David & Joseph, PL, located in Miami, Florida.  During his six years at Fuerst Ittleman, Mr. DiRuzzo worked closely with tax attorney Mitchell S. Fuerst, litigating tax, bank secrecy act, criminal and civil cases throughout the country and in the Caribbean.  Before returning to South Florida, Mr. DiRuzzo spent over two years in the United States Virgin Islands working with tax attorney Marjorie Roberts.   During his tenure with that firm, Mr. DiRuzzo was lead counsel on numerous federal taxation cases before United States District Courts and the United States Tax Court involving tax shelter litigation, tax refund litigation, summons enforcement, and freedom of information act actions. Mr. DiRuzzo has also served as a taxation associate of PricewaterhouseCoopers, LLP, in New York, New York, where he worked in the international taxation department. While at PwC, Mr. DiRuzzo worked on numerous projects including multi-million dollar divestitures and global restructurings, FAS 109 and FIN 48 tax accounting calculations and disclosures, and numerous merger and acquisition deals. In addition, after law school Mr. DiRuzzo was employed by the Office of the Public Defender in Fort Lauderdale, Florida. During his time at the Public Defender's Office he tried several dozen jury trials and handled all stages of the litigation including pre-trial motion practice, trial, and post-trial appeals.

 

 

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Curriculum Vitae

Joseph A. DiRuzzo, III, Esq., CPA, BCS

           During his tenure at Fuerst Ittleman David & Joseph, PL, Mr. DiRuzzo:

  • Argued before the United States Courts of Appeals for the 1st, 2nd, 3rd, 4th, 8th, 9th, and 11th Circuits on a range of cases such as tax, bank secrecy act, securities fraud, intervention, and bankruptcy fraud; argued five cases before the Virgin Islands Supreme Court on a range of cases including preliminary injunction, direct criminal appeals, and habeas corpus.
  • Represented, as lead counsel, the New York City Detectives, Lieutenants, and Captains police unions in connection with the “stop and frisk” litigation (Floyd v. City of New York) in the Second Circuit.
  • Successfully represented a taxpayer against the U.S. Department of Justice in an appeal of summary judgment entered in favor of the Government (United States v. Hom) involving a case of first impression addressing the applicability of the Bank Secrecy Act/Foreign Bank Account Report (“FBAR”) to on-line poker websites before the Ninth Circuit.
  • Lead counsel on numerous cases before the U.S. Tax Court, the U.S. District Courts, and the U.S. Court of Federal Claims on a range of cases including tax, IRS summons enforcement, and civil investigative demands; tried seven cases before the U.S. Tax Court.
  • Represented a client in federal case involving Title III wiretaps, administrative subpoenas, and a warrantless search of cellular telephone.
  • Obtained a full trial acquittal in a federal criminal case (United States v. Williams, case no. 3:10-cr-39 (D.V.I.)).
  • Represented targets of grand jury investigations before the U.S. District Court for the Southern District of Florida in petitions to quash grand jury subpoenas.
  • Obtained Florida Bar Board Certification as a Specialist in Criminal Appellate Law. 

        During his tenure at the Law Office of Marjorie Roberts, PC, Mr. DiRuzzo:

  • Acted as lead counsel on numerous U.S. Tax Court cases, and four District Court of the Virgin Islands tax cases, involving alleged Virgin Islands tax shelters and residency disputes.  Lead counsel on thirteen District Court cases involving summons enforcement issued to third-parties regarding Virgin Islands taxpayer audits. 
  • Acted as lead counsel on two U.S. District Court freedom of information act (FOIA) cases for Virgin Islands taxpayers.  Tried a District Court civil tax case involving disputed Virgin Islands residency.
  • Acted as lead counsel on five U.S. Court of Appeals cases involving direct criminal and collateral attack appeals.
  • Was responsible for all stages of tax litigation including responding to information document requests, interviewing and preparing witnesses for examination, representing clients in IRS interviews, and drafting protests to IRS 30 day letters.  Drafted tax opinions of regarding tax consequences the interplay of the Internal Revenue Code as mirrored to the Virgin Islands for issues of source and effectively connected income, for both inbound and outbound transactions.
  • Represented a client in a federal international criminal case involving mutual legal assistance treaties (MLATs), and taking of foreign evidence via letters rogatory and Fed. R. Crim. P. 15 depositions.

During his time at PricewaterhouseCoopers, LLP, Mr. DiRuzzo:

  • Drafted tax opinions analyzing U.S. tax consequences of a multinational corporation’s global restructuring involving domestic entities and controlled foreign corporations.  Performed tax research and drafted internal memoranda for corporate mergers and acquisitions.
  • Reviewed SEC filings and assessed tax attributes of potential targets for clients’ tax due diligence.
  • Assisted in the tax calculations under GAAP for quarterly and annual SEC filings and for financial statement “carve outs” for corporate spin-offs.
  • Member of a tax team that audited a regulated corporation’s tax calculations and uncertain tax positions.
  • Produced pro forma and consolidated federal returns for domestic corporations and informational returns for controlled foreign corporations and foreign disregarded entities.

During his time at the Office of the Public Defender, Mr. DiRuzzo:

  • Was awarded Attorney of the year 2003, County Division; held office trial record.
  • Conducted all aspects of case investigation and discovery, including potential witness interviews, client direct and cross examination preparation, and deposing scores of prosecution witnesses. 
  • Handled every stage of case litigation including drafting and arguing dispositive motions, jury trials, and appeals.

Education

U. OF MIAMI SCHOOL OF LAW
Juris Doctor, 2002

U. OF CONNECTICUT SCHOOL OF BUSINESS
Masters of Accounting, 2008

MARY WASHINGTON COLLEGE
B.S. Business & International Affairs (dual major), 1999

FLORIDA INTERNATIONAL UNIVERSITY
B. Accounting, 2006

Professional Licensure

  • Attorney:  Florida, New York, New Jersey, United States Virgin Islands
  • Certified Public Accountant:  Florida
  • Solicitor:  England & Wales (inactive)

Board Certification

  • Florida Bar Board Certified Specialist ("BCS") - Criminal Appellate Law (2013)

Memberships & Affiliations

  • American Institute of Certified Public Accountants ("AICPA"), Member
  • American Bar Association - Section of Taxation, Member
  • American Mensa®, Member

Awards & Recognitions

  • 40 Under 40 Outstanding Lawyers of South Florida

    Speaking Engagements

    • Panelist, “How to Affirmatively Defend an FBAR (“Foreign Bank Account Report”) Case,” American Bar Association – Tax Section, 2017 January Meeting
    • Panelist, “Civil and Criminal Enforcement Tools for Use Against Overseas Taxpayers and Taxpayers with Overseas Assets,” American Bar Association – Tax Section, 2016 October Meeting
    • Presenter, “Accounting for Bitcoin,” Florida Institute of Certified Public Accountants, 30th Annual Accounting Show, September 2015
    • Panelist, “Ensuring Ethical Client Solicitations,” American Bar Association – Tax Section, 2015 May Meeting

    Court Admissions

    • United States Supreme Court
    • United States Court of Appeals for the 1st, 2nd, 3rd, 4th, 8th, 9th, 11th, and Federal Circuits
    • United States Tax Court
    • United States Court of Federal Claims
    • United States District Courts for the Southern District of Florida, Middle District of Florida, District of the Virgin Islands, District of New Jersey, Southern District of New York, Western District of Michigan, D.C. District, Northern District of Illinois, and the District of Colorado

    Reported Cases

            United States Courts of Appeals:

     

     

    • Berkun v. Comm'r of Internal Revenue, 890 F.3d 1260 (11th Cir. 2018)
    • Teffeau v. Comm'r of Internal Revenue, 709 F.App’x 170 (4th Cir. 2017)
    • United States v. Brooks, 872 F.3d 78 (2d Cir. 2017)
    • Gillette v. Prosper, 858 F.3d 833 (3d Cir. 2017)
    • Fed. Trade Comm'n v. Rensin, 687 F. App’x 3 (2d Cir. 2017)
    • United States v. Fredericks, 684 F. App’x 149 (3d Cir. 2017)
    • United States v. Willis, 844 F.3d 155 (3d Cir. 2016)
    • United States v. Crim, __ Fed. App’x __, 2016 WL 6135474 (3d Cir. 2016)
    • United States v. Hom, 657 Fed. App’x 652 (9th Cir. 2016)
    • United States v. Macias, 654 Fed. App’x 458 (11th Cir. 2016)
    • Gov’t of the Virgin Islands v. Mills, 821 F.3d 488 (3d Cir. 2016)
    • Gangi v. United States, 638 Fed. App’x 16 (1st Cir. 2016)
    • United States v. Moore, 628 Fed. App’x 736 (11th Cir. 2016)
    • United States v. Gibson, 615 Fed. App’x 619 (11th Cir. 2015)
    • Fisher v. Sec’y, Florida Dep’t of Corr., 616 Fed. App’x 916 (11th Cir. 2015)
    • In re Martinez, 594 Fed. App’x 96 (3d Cir. 2015)
    • Stoddard v. Sec’y, Florida Dep’t of Corr., 600 Fed. App’x 696 (11th Cir. 2015)
    • Patterson v. U.S. Virgin Islands, 597 Fed. App’x 671 (3d Cir. 2015)
    • Floyd v. City of New York, 770 F.3d 1051 (2d Cir. 2014)
    • Winthrop-Redin v. United States, 767 F.3d 1210 (11th Cir. 2014)
    • Hill v. Sec’y, Florida Dep't of Corr., 578 Fed. App’x 805 (11th Cir. 2014)
    • Marcum LLP v. United States, 753 F.3d 1380 (Fed. Cir. 2014)
    • United States v. Locklear, 575 Fed. App’x 125 (4th Cir. 2014)
    • United States v. Curshen, 567 Fed. App’x 815 (11th Cir. 2014)
    • United States v. Territory of Virgin Islands, 748 F.3d 514 (3d Cir. 2014)
    • Gillette v. Territory of Virgin Islands, 563 Fed. App’x 191 (3d Cir. 2014)
    • United States v. Dames, 556 Fed. App’x 793 (11th Cir. 2014)
    • United States v. Crim, 553 Fed. App’x 170 (3d Cir. 2014) cert. denied, 134 S. Ct. 2851 (2014)
    • United States v. Gillette, 738 F.3d 63 (3d Cir. 2013) cert. denied, 134 S. Ct. 2714 (2014)
    • United States v. Benoit, 730 F.3d 280 (3d Cir. 2013)
    • United States v. Curbelo, 726 F.3d 1260 (11th Cir. 2013) cert. denied, 134 S. Ct. 962 (2014)
    • United States v. Schuerer, 525 Fed. App’x 902 (11th Cir. 2013) cert. denied, 134 S. Ct. 1350 (2014)
    • Cooper v. Comm’r, 718 F.3d 216 (3d Cir. 2013)
    • Apex Oil Co. v. Comm’r, 500 Fed. App’x. 552 (8th Cir. 2013)
    • Simon v. Gov’t of the Virgin Islands, 679 F.3d 109 (3d Cir. 2012)
    • McHenry v. Comm’r, 677 F.3d 214 (4th Cir. 2012)
    • Birdman v. Office of the Governor, 677 F.3d 167 (3d Cir. 2012)
    • Cross v. Comm’r, 499 Fed. App’x 857 (11th Cir. 2012)
    • In re Morton, 491 Fed. App’x 291 (3d Cir. 2012)
    • United States v. Russell, 479 Fed. App’x 420 (3d Cir. 2012)
    • Gangi v. United States, 453 Fed. App’x 255 (3d Cir. 2011)
    • United States v. Crim, 451 Fed. App’x 196 (3d Cir. 2011) cert. denied, 132 S. Ct. 2682 (2012)
    • Cherys v. United States, 405 Fed. App’x 589 (3d Cir. 2011)
    • Lizardo v. United States, 619 F.3d 273 (3d Cir. 2010) 

            District Courts, Tax Court, & Court of Federal Claims:

     

    • Rademacher v. Comm'r of Internal Revenue, T.C. Memo. 2018-43 (Tax Court 2018)
    • Mencias v. Comm'r of Internal Revenue, T.C. Memo. 2017-109 (Tax Court 2017)
    • Taft v. Comm'r of Internal Revenue, T.C. Memo. 2017-66 (Tax Court 2017)
    • Nutrition Formulators, Inc. v. Comm’r, T.C. Memo 2016-60 (Tax Court 2016)
    • Simon v. Gov’t of the Virgin Islands, 116 F.Supp.3d 529 (D.V.I. 2015)
    • Cooper v. Comm’r, T.C. Memo. 2015-72 (Tax Court 2015)
    • Uribe v. Comm’r, T.C. Memo. 2014-116 (Tax Court 2014)
    • Gangi v. United States, 2 F.Supp.3d 12 (D. Mass. 2014)
    • Sugarloaf Fund LLC v. Comm’r, 141 T.C. No. 4 (Tax Court 2013)
    • Marcum LLP v. United States, 112 Fed. Cl. 167 (Fed. Cl. 2013)
    • Villareale v. Comm’r, T.C. Memo 2013-74 (Tax Court 2013)
    • Huff v. Comm’r, 138 T.C. 258 (Tax Court 2012)
    • Cross v. Comm’r, T.C. Memo 2012-344 (Tax Court 2012)
    • Philemond v. Comm’r, T.C. Memo 2012-29 (Tax Court 2012)
    • Gaitan v. Comm’r, T.C. Memo. 2012-3 (Tax Court 2012)
    • Huff v. Comm’r, 135 T.C. 605 (Tax Court 2010)
    • Huff v. Comm’r, 135 T.C. 222 (Tax Court 2010)
    • Vento v. IRS, 714 F. Supp.2d 137 (D.D.C. 2010)
    • Twin Palms Resort, LLC v. United States, 676 F. Supp.2d 1350 (S.D. Fla. 2009)

    Virgin Islands Supreme Court:

     

    • Simon v. Gov't of Virgin Islands, 67 V.I. 702 (V.I. 2017)
    • In re Gillette, 64 V.I. 440 (V.I. 2016)
    • Yusuf v. Hamed, 59 V.I. 841 (V.I. 2013)
    • Farrington v. People, 59 V.I. 690 (V.I. 2013)
    • Merrifield v. People, 56 V.I. 769 (V.I. 2012)
    • In re Morton, 56 V.I. 313 (V.I. 2012)
    • Farrington v. People, 55 V.I. 644 (V.I. 2012)