Paul J. Valentine

Member

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. He also regularly assists clients in various industries with all aspects of merger and acquisition transactions.

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. He regularly assists clients in various industries with all aspects of merger and acquisition transactions, including due diligence, valuation, and the negotiation of principal purchase agreements, restrictive covenant agreements, employment agreements, and financial documents. Mr. Valentine is also well-versed in the federal qualified opportunity zone (QOZ) incentive. His knowledge and real-world experience regarding QOZs and qualified opportunity funds (QOFs), coupled with his relationships with investors, fund managers, developers, and real estate brokers, has positioned him as subject matter expert.

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

  • Quoted, “Looking to Sell Your Business? This Little-Known Tax Rule Could Save You Millions,” Inc. (2019)
  • 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

  • Presenter, “Clarifying Procedures in Mergers and Acquisitions of Privately Held Companies,” National Business Institute (May 22, 2019)
  • Panelist, “Qualified Opportunity Zones Seminar,” Jennings, Strouss & Salmon (November 1st, 2018)
  • 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 (2018-2019)

Community Involvement

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

  • Adjunct Professor, Corporate Tax