Joseph A. DiRuzzo, III, is a senior attorney with Fuerst Ittleman and is also a Certified Public Accountant. He concentrates his practice in the areas of tax law, tax litigation and controversy, fraud detection and litigation, and financial statement disclosures. 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 white collar criminal defense (both domestic and international).
Mr. DiRuzzo 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 and has also been lead counsel on numerous civil and criminal appeals. 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, 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 11th, 2nd, and 3rd Circuits, the United States Tax Court, 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, 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 Tax 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
Tax Litigation and Controversy
Fraud Detection and Litigation
Financial Statement Disclosures
Mergers and Acquisitions
Cross Border Transactions
Entity Structuring
Corporate Governance
Food and Drug Law
Bank Secrecy Act Compliance and Litigation
Anti-Money Laundering Compliance
White Collar Criminal Defense
Education:
University of Connecticut School of Business
Storrs, Connecticut
M.S. Accounting, 2009
University of Miami School of Law
Coral Gables, Florida
J.D., 2002
Florida International University
Miami, Florida
B. Accounting, 2006
Mary Washington College
Fredericksburg, Virginia
B.S. Business Administration and International Affairs, 1999
Admitted:
Florida (2002)
New York (2006)
New Jersey (2006)
United States Virgin Islands (2008)
England and Wales (2010)
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 Eleventh 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 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 District of New Jersey
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:
Gaitan v. Comm'r, T.C. Memo. 2012-3 (Tax Court 2012)
Cherys v. United States, 405 Fed. Appx. 589 (3d Cir. 2011)
Gangi v. United States, 2011-2 U.S. Tax Cas. (CCH) P50,737; 108 A.F.T.R.2d (RIA) 7311 (3d Cir. 2011)
United States v. Crim, 2011-2 U.S. Tax Cas. (CCH) P50,725; 108 A.F.T.R.2d (RIA) 7172 (3d Cir. 2011)
Gonzalez v. United States, 2011-2 U.S. Tax Cas. (CCH) P50,691; 108 A.F.T.R.2d (RIA) 6911 (D. N.J. 2011)
Gonzalez v. United States, 2011-2 U.S. Tax Cas. (CCH) P50,658; 108 A.F.T.R.2d (RIA) 6652 (N.D. Ill. 2011)
Day v. United States, 2011-2 U.S. Tax Cas. (CCH) P50,636; 108 A.F.T.R.2d (RIA) 6266 (D. Colo. 2011)
McHenry v. Comm'r, 107 A.F.T.R.2d (RIA) 1695 (D.V.I. 2011)
Redhead Mgmt., Inc. v. United States V.I., 107 A.F.T.R.2d (RIA) 1578 (D.V.I. 2011)
VI Derivatives, LLC v. United States, 2011-1 U.S. Tax Cas. (CCH) P50,245; 107 A.F.T.R.2d (RIA) 951 (D.V.I. 2011)
Huff v. Comm'r, 135 T.C. 605 (Tax Court 2010)
Huff v. Comm'r, 135 T.C. 222 (Tax Court 2010)
Lizardo v. United States, 619 F.3d 273 (3d Cir. 2010)
Vento v. IRS, 105 A.F.T.R.2d (RIA) 2708 (D. D.C. 2010)
Vento v. IRS, 105 A.F.T.R.2d (RIA) 1967 (D. V.I. 2010)
Pedrick v. United States Virgin Islands, 106 A.F.T.R.2d (RIA) (D. V.I. 2010)
Birdman v. Office of the Governor, 106 A.F.T.R.2d (RIA) (D. V.I. 2010)
People v. James, 54 V.I. 45 (V.I. Super. Ct. 2010)
People v. Milosavljevic, 54 V.I. 50 (V.I. Super. Ct. 2010)
Twin Palms Resort, LLC v. United States, 676 F. Supp. 2d 1350 (S.D. Fla. 2009)
Publications:
‘Bail-Out’ Legislation Includes Tax Breaks for VI Residents, Virgin Islands Daily News (October 25, 2008) (with Marjorie Roberts)
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
