Ruth J. Witztum has more than 30 years of experience as a tax attorney, advising individuals, for-profit, and not-for-profit entities on a wide variety of business and personal tax issues. The business transactions include entity formation, partnership agreements, executive compensation, corporate mergers, acquisitions and dispositions, reorganizations, and liquidation. She has advised non-resident aliens and foreign corporations with regard to the resolution of the U.S. tax aspects of their business activities in the United States, with particular reference to the application of tax treaties between the United States and other countries. She has successfully represented individuals and entities in state and federal tax audits and administrative proceedings.

Education, Early Practice, and Bar Admissions

Ms. Witztum graduated cum laude from Brandeis University. She earned her Juris Doctorate and then her Master of Laws degree in taxation from New York University School of Law, where she was an editor of the Tax Law Review. She was an associate at the firm of Phillips Nizer Benjamin Krim & Ballon, LLP for 10 years. She practiced for several years in Taiwan, and has been based in New York since that early experience. Ms. Witztum is admitted to the courts of New York, the Southern District of New York, and the U.S. Tax Court.

Publications

Ms. Witztum wrote “Federal Income Tax Aspects of Divorce and Separation,” in Corporate Counseling (NY State Bar Association, 1988)

Associations and Memberships

Ms. Witztum is a member of the New York State Bar Association, section on Taxation and the American Bar Association, Tax Law section.

Other Activities

Ms. Witztum is an avid sailor and scuba diver. She has served as Commodore of her yacht club. She is also a member of the law committee of the United States Power Squadron.