Aaron Farmer - Farmer & Associates, PLLC

Aaron Farmer

Listed in Best Lawyers since 2013
Phone: 239-262-2040

Mr. Farmer is the founding member of Farmer & Associates, PLLC  Mr. Farmer’s practice is devoted to representing business owners and active investors in the areas of corporate tax, partnership tax, international tax, estate and gift tax, and before various divisions of the Internal Revenue Service, with respect to tax controversies and litigation, and before the National Office of the IRS Chief Counsel, with respect to private letter rulings, advance pricing agreement, technical advice memoranda and regulation comments.

From an international tax perspective, Mr. Farmer’s work includes a wide range of international tax planning, and tax controversy in the areas of mergers and acquisitions, divestitures, joint ventures, internal restructurings, and tax-efficient inbound and outbound investment structures.  Mr. Farmer also works with many international families on estate planning and pre-immigration tax planning.  Finally, Mr. Farmer also works with many U.S. clients on voluntary disclosures with the Internal Revenue Service.

Mr. Farmer graduated from Wilmington College of Ohio with a B.A., Capital University Law School with a Juris Doctor, cum laude, and the University of Florida Graduate Tax Program with an LL.M. in Taxation.  Mr. Farmer was a Notes Editor with the Capital University Law Review and Assistant Managing Editor of the Florida Tax Review. 

Mr. Farmer is a member of the Bars of the State of Florida, and the State of Ohio.  Mr. Farmer is admitted to the United States Tax Court, the United States District Court for the Middle District of Florida, and the United States Court of Appeals, Eleventh Circuit. 

Government Service

From 1999 to 2003, Mr. Farmer was a Senior Attorney and Senior Counsel with the National Office of the Internal Revenue Service in the Office of Associate Chief Counsel (International)   Among others, Mr. Farmer’s subject matter included domestic and international mergers & acquisitions, Section 367, Section 1248, the Foreign Investment in Real Property Act (a/k/a FIRPTA regime), the Foreign Partner Withholding Tax Regime, the Check-the-Box Entity Classification Regime, and the Section 1503(d) Dual Consolidated Loss Regime. 

Practice Areas

Business Tax

Corporate Tax

Partnership Tax

International Tax

State and Local Tax

General Tax

Tax Controversies

Estate and Gift Tax

Estate Planning

Family-Owned Business

Exempt Organizations

National Office Practice

Education

University of Florida, LL.M. (Tax)

Assistant Managing Editor, Florida Tax Review

Capital University Law School, J.D., cum laude

Notes Editor, Capital University Law Review

Wilmington College of Ohio, B.A.

Bar and Court Admissions

Ohio, Florida

United States District Court for the Middle District of Florida

United States Court of Appeals, Eleventh Circuit

Memberships

Florida Bar Tax Section

American Bar Association Tax Section

Federal Bar Association Tax Section

International Fiscal Association


Office Location

Fifth Third Center, Suite 503
999 Vanderbilt Beach Road
Naples, FL 34108
United States


Lawyer of the Year Awards

2017 Lawyer of the Year in Tax Law of the Fort Myers Metro Area
Aaron Farmer has earned a Lawyer of the Year award for 2017!

Practice Areas

Tax Law