Overview
Judith R. Fiorini is a partner in the Tax practice Group in the firm’s New York Office.
Areas of Practice
Judith focuses her practice on advising multinational banks and financial institutions, international corporations, private equity funds, S-corporations and high net worth individuals on complex tax issues, including domestic and cross-border transactions; mergers and acquisitions; structured finance; financial products and derivatives; partnership transactions, passive foreign investment company (PFIC) issues, controlled foreign corporations (CFC) issues and foreign tax credit issues. She regularly advises on tax reporting, disclosure and withholding requirements including foreign bank account reporting (FBAR) and Foreign Account Tax Compliance Act (FATCA). Her experiences include developing policies and guidelines and leading training programs for financial institutions with respect to tax reporting, disclosure and compliance and advising on complex tax audit issues. She has significant experience in tax controversy matters, including conducting negotiations with the Internal Revenue Service.
Judith spent nearly 20 years in the tax group at Sullivan & Cromwell LLP and three years as a Managing Director at the Royal Bank of Canada before joining Sheppard Mullin.
Insights
Articles
Corporate and Securities Law Blog Posts
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"Tax Planning Considerations Raised by Election-related Proposals," July 29, 2020
- "COVID-19 Related Expenses," April 14, 2020
- "The CARES ACT – Tax Relief," March 27, 2020
- "Updated: Treasury and IRS Extend Time to both File and Pay Federal Income Taxes to July 15th; States Taking Their Own Approaches on Income and Similar Taxes", March 20, 2020
- "Opportunity Zones Update NEW PROPOSED TREASURY REGULATIONS (Part III)," July 10, 2019
Media Mentions
Memberships
Memberships
New York State Bar Association (Tax Section)
American Bar Association
Education
J.D., Emory University, 1996, with Distinction, order of the coif
B.A., Oberlin, 1985
Admissions
- New York