Our firm > Attorneys > Joseph A. DiRuzzo, III, Esq., CPA


South Florida Legal Guide

2014 – Named as an "Up & Comer"

Joseph A. DiRuzzo, III, is a senior attorney with Fuerst Ittleman David & Joseph, PL and is also a Certified Public Accountant.  He concentrates his practice in the areas of tax law, tax litigation (both criminal and civil) and controversy, fraud detection and litigation, and white collar criminal defense.  Mr. DiRuzzo is also experienced in mergers and acquisitions, cross border transactions and entity structuring, corporate governance, food and drug law, Bank Secrecy Act compliance and litigation, anti-money laundering compliance, and grand jury investigations.

Mr. DiRuzzo is also Florida Bar Board Certified as an expert criminal appellate attorney.  Of the over 93,000 attorneys licensed to practice law in the State of Florida, Mr. DiRuzzo is one of less than sixty that have been designated by the Florida Bar as an expert in the field of criminal appellate litigation.  Board Certification required Mr. DiRuzzo to pass a separate examination administered by the Florida Bar and undergo peer review for competence and professionalism in the practice of law. 

Mr. DiRuzzo has litigated numerous appellate cases on a wide range of matters including criminal tax, civil tax, bankruptcy fraud, securities fraud, and habeas corpus.  Mr. DiRuzzo has argued cases before the U.S. Courts of Appeals for the Third, Fourth, Eight, and Eleventh Circuits.

Mr. DiRuzzo also assists businesses and individuals structure the most efficient transaction, addresses corporate governance and governmental compliance issues after the transaction has been consummated, and provides any post-transaction litigation support at the audit, trial and the appellate level.  He has tried over forty civil and criminal cases at the federal and state level as well as in the U.S. territorial courts. With a background as both an attorney and as a CPA, Mr. DiRuzzo has the ability to view client issues from different perspectives to provide a fully integrated approach, combining law, accounting, and business acumen to provide valuable legal support to his clients. 

Prior to joining Fuerst Ittleman David & Joseph, PL, Mr. DiRuzzo was an associate at the taxation boutique of the Law Office of Marjorie Roberts, P.C., located in St. Thomas, United States Virgin Islands.  During his tenure with that firm, Mr. DiRuzzo was lead counsel on numerous federal taxation cases before United States District Courts and the United States Tax Court involving tax shelter litigation, tax refund litigation, summons enforcement, and freedom of information act actions.  Mr. DiRuzzo has also served as a taxation associate of PricewaterhouseCoopers, LLP, in New York, New York, where he worked in the international taxation department.  While at PwC, Mr. DiRuzzo worked on numerous projects including multi-million dollar divestitures and global restructurings, FAS 109 and FIN 48 tax accounting calculations and disclosures, and numerous merger and acquisition deals.  In addition, after law school Mr. DiRuzzo was employed by the Office of the Public Defender in Fort Lauderdale, Florida.  During his time at the Public Defender's Office he tried several dozen jury trials and handled all stages of the litigation including pre-trial discovery and post trial appeals.

Mr. DiRuzzo was raised in upstate New York and is admitted to the Bar in Florida, New York, New Jersey, and the Virgin Islands.  He is also licensed as a Solicitor in England and Wales and as a CPA by the State of Florida.  Mr. DiRuzzo is admitted to practice before the U.S. Supreme Court, the U.S. Courts of Appeals for the Second, Third, Fourth, Eight, Eleventh, and Federal Circuits, the United States Tax Court, the United States Court of Federal Claims, the U.S. Court of International Trade, the U.S. District Courts for the Southern District of Florida, the Middle District of Florida, the Southern District of New York, the District of New Jersey, the District of Colorado, the District of Western Michigan, the District of Columbia, the Northern District of Illinois, and the District of the Virgin Islands.  He holds a Bachelor of Science degree from Mary Washington College (1999) and a Bachelor degree in Accounting from Florida International University (2006).  He received his Juris Doctor from the University of Miami School of Law in 2002, and a Masters in Accounting from the University of Connecticut School of Business in 2009.

Position:
Senior Associate

Office Location:
Miami
1001 Brickell Bay Drive
32nd Floor
Miami, Florida 33131

Phone:
305.350.5690

Fax:
305.371.8989

E-mail:
jdiruzzo@fuerstlaw.com

Practice Areas:
Tax Law
Criminal Tax Litigation
Civil Tax Litigation and Controversy
White Collar Criminal Defense
Fraud Detection and Litigation
Mergers and Acquisitions
Cross Border Transactions
Entity Structuring
Corporate Governance
Food and Drug Law
Bank Secrecy Act Compliance and Litigation
Anti-Money Laundering Compliance
Grand Jury Investigations

Florida Bar Board Certification:
Criminal Appellate (2013)

Education:
University of Connecticut School of Business
Storrs, Connecticut
M.S. Accounting

University of Miami School of Law
Coral Gables, Florida
J.D.

Florida International University
Miami, Florida
B. Accounting

Mary Washington College
Fredericksburg, Virginia
B.S. Business Administration and International Affairs

Admitted:
Florida 
New York 
New Jersey 
United States Virgin Islands 
England and Wales
U.S. Supreme Court
U.S. Court of Appeals for the Second Circuit
U.S. Court of Appeals for the Third Circuit
U.S. Court of Appeals for the Fourth Circuit
U.S. Court of Appeals for the Eighth Circuit
U.S. Court of Appeals for the Eleventh Circuit
U.S. Court of Appeals for the Federal Circuit
United States Tax Court
U.S. Court of Federal Claims
U.S. Court of International Trade
United States District Court for the District of the District of Columbia
United States District Court for the District of Colorado
United States District Court for the Middle District of Florida
United States District Court for the Southern District of Florida
United States District Court for the Northern District of Illinois
United States District Court for the Southern District of New York
United States District Court for the District of the Virgin Islands
United States District Court for the District of Western Michigan

Reported Decisions:
United States v. Benoit, 730 F.3d 280 (3d Cir. 2013)
United States v. Curbelo, 726 F.3d 1260 (11th Cir. 2013)
Cooper v. Comm’r, 718 F.3d 216 (3d Cir. 2013)
Simon v. Gov't of the Virgin Islands, 679 F.3d 109 (3d Cir. 2012)
McHenry v. Comm'r, 677 F.3d 214 (4th Cir. 2012)
Birdman v. Office of the Governor, 677 F.3d 167 (3d Cir. 2012)
Lizardo v. United States, 619 F.3d 273 (3d Cir. 2010)
Sugarloaf Fund LLC v. Comm’r, 141 T.C. No. 4 (Tax Court 2013)
Huff v. Comm'r, 138 T.C. 258 (Tax Court 2012)
Huff v. Comm'r, 135 T.C. 605 (Tax Court 2010)
Huff v. Comm'r, 135 T.C. 222 (Tax Court 2010)
Marcum LLP v. United States, 112 Fed. Cl. 167 (Fed. Cl. 2013)
Vento v. IRS, 714 F. Supp. 2d 137 (D.D.C. 2010)
Twin Palms Resort, LLC v. United States, 676 F. Supp. 2d 1350 (S.D. Fla. 2009)
United States v. Schuerer, 525 Fed. Appx. 902 (11th Cir. 2013)
Apex Oil Co. v. Comm'r, 500 Fed. Appx. 552 (8th Cir. 2013)
Cross v. Comm'r, 499 Fed. Appx. 857 (11th Cir. 2012)
In re Morton, 491 Fed. Appx. 291 (3d Cir. 2012)
United States v. Russell, 479 Fed. Appx. 420 (3d Cir. 2012)
Gangi v. United States, 453 Fed. Appx. 255 (3d Cir. 2011)
United States v. Crim, 451 Fed. Appx. 196 (3d Cir. 2011)
Cherys v. United States, 405 Fed. Appx. 589 (3d Cir. 2011)
Villareale v. Comm'r, T.C. Memo 2013-74 (Tax Court 2013)
Cross v. Comm'r, T.C. Memo 2012-344 (Tax Court 2012)
Philemond v. Comm'r, T.C. Memo 2012-29 (Tax Court 2012)
Gaitan v. Comm'r, T.C. Memo. 2012-3 (Tax Court 2012)
Merrifield v. People, 56 V.I. 769 (V.I. 2012)
In re Morton, 56 V.I. 313 (V.I. 2012)
Farrington v. People, 55 V.I. 644 (V.I. 2012)
People v. Milosavljevic, 54 V.I. 50 (V.I. Super. Ct. 2010)
People v. James, 54 V.I. 45 (V.I. Super. Ct. 2010)

Memberships:
American Bar Association
American Trial Lawyers Association
Law Society of England & Wales
American Association of Certified Public Accountants
Florida Association of Certified Public Accountants
American Mensa

Speaking Engagements:
Guest Speaker, "Litigation Support – Follow the Money,” The Florida Institute of Certified Public Accountants 28th Annual Accounting Show (Sept. 2013)

Guest Speaker, "Tax Planning with the U.S. Virgin Islands and Puerto Rico,” The Florida Bar & Florida Institute of Certified Public Accountants’ International Tax Conference (Jan. 2014)