Paul J. Valentine

Member

Overview

Mr. Valentine’s practice emphasizes structuring corporate, partnership and real estate transactions; counseling medium and small businesses and tax-exempt organizations in tax matters; litigating tax cases in federal courts; and handling administrative controversies before the IRS.

Contact
Areas of Focus
  • Real Estate Planning
  • Corporate Transactions
  • Partnership Transactions
  • Real Estate Transactions
  • Tax Litigation
  • Tax Controversy
Education

LL.M., New York University School of Law, Taxation (2010)

J.D., American University Washington College of Law (2009)

B.S., Leeds University (2002)

Biography

Mr. Valentine’s practice emphasizes structuring corporate, partnership and real estate transactions, counseling medium and small businesses and tax-exempt organizations in tax matters, litigating tax cases in federal courts, and handling administrative controversies before the IRS. His experience with Arizona State and City tax controversy includes income tax, sales tax, and commercial rent tax. Before joining Jennings Strouss, Mr. Valentine was a tax and bankruptcy junior partner at Arboleda Brechner where he managed clients’ tax collection and controversy matters.

Mr. Valentine earned his LL.M. in taxation from New York University School of Law, his J.D. from American University Washington College of Law, and a B.S. from Leeds University.

Admissions

Admitted to Practice

  • Arizona (2012)
  • Massachusetts (2010)

Media and Presentations

Articles

  • Author, “Developers Beware: How Foreclosure Can Create an Unexpected State Tax Obligation,” Ariz. Sch. Real Est. & Bus. (2011)
  • Author, “The Importance of Being Charitable, A Lay Word for a Legal Term: How the Popular Definition of Charity has Muddled the Perception of the Charitable Deduction,” 89 Neb. L. Rev. 997 (2011)
  • Author, “People in Glass Houses Shouldn’t Throw Stones: Why the Democracy Deficit Argument Against Intergovernmental International Organizations Carries Little Weight in the United States of America,” 2 Phoenix L. Rev. 83 (2009)

Blogs

Presentations

  • Co-Presenter, “Tax Matters in Real Estate,” NBI Seminar (June 2017)
  • “Deconstructing Workers’ Classification in the Construction Industry,” Ariz. Society of Certified Public Accountants: Construction Industry Conference (Oct. 29, 2014)
  • “Government Panhandling: The Department of Economic Security’s Recent Uptick in Unemployment Insurance Audits,” Ariz. Society of Certified Public Accountants (May 2014)
  • “Valentine on Valentine’s Day: Five Things Realtors Need to Know Before Filing Their Taxes This Year,” First American Title (Feb. 14, 2013)
  • “Thriving in 2013: Real Estate, Legislation & the Economy,” Arizona Academy of Real Estate (Jan. 4, 2013)
  • “A Short Sale Tsunami,” Arizona Academy of Real Estate (June 12, 2012)
  • “Potential Tax Consequences when Dealing with Distressed Property: Cancellation of Debt Income and the Mortgage Debt Forgiveness Act,” First American Title (May 9, 2012)

Honors and Awards

  • Listed, Southwest Super Lawyers Rising Star in the categories of Tax and Business Law (2018)

Community Involvement

Arizona State University, Sandra Day O’Connor College of Law

  • Adjunct Professor, Corporate Tax