Scott joined Fisher, Tousey, Leas & Ball in 2016, focusing exclusively on state and federal tax controversies. As the leader of the firm’s Tax Controversy department, he has gained a reputation for his strategic approach to resolving complex tax disputes and his unwavering commitment to protecting his clients’ financial interests.
Before joining Fisher Tousey, Scott practiced as a commercial litigator in Jacksonville, honing his advocacy skills before earning his LL.M. in Taxation with Honors from the University of Florida. Scott also holds a Florida Bar Board Certification in Tax Law—a distinction achieved by only 0.2% of Florida attorneys—underscoring his specialized expertise in all areas of tax law. With a strong background in litigation and a deep understanding of tax law and procedure, Scott is uniquely equipped to represent clients in both state and federal tax controversies, whether before administrative bodies or in the courtroom.
A prolific legal writer, Scott has been published in leading industry journals, including Tax Notes Federal, Bloomberg Tax, and the American Bankruptcy Institute Journal. He is also the founder and editor of the widely read tax law blog, Briefly Taxing, where he offers a humorous, yet insightful take on tax issues.
Areas of Practice
- Tax Controversies & Litigation
Education & Credentials
- Bachelor of Arts in English and Latin, Wake Forest University (2007)
- J.D., University of Richmond, T.C. Williams School of Law (2010)
- QUEST Research Fellowship Recipient
- Editor-in-Chief, Richmond Journal of Law and the Public Interest
- LL.M. in Taxation with Honors, University of Florida, Levin College of Law (2016)
- Florida Bar Board Certification, Tax (2023)
Publications
- The Intersection of Estate Tax Deferral, Liens, and Transferee Liability, Part II: The Complex Consequences of Deferral of Estate Tax Under §6166, 48 Bloomberg Tax Mgmt. Est., Gifts & Tr. J. No. 3 (May 11, 2023).
- The Intersection of Estate Tax Deferral, Liens, and Transferee Liability, Part I: The Mechanics of Deferral of Estate Tax Under §6166, 48 Bloomberg Tax Mgmt. Est., Gifts & Tr. J. No. 2 (Mar. 9, 2023).
- A Romanian Walks into an FBAR – Supreme Court to Decide Non-Willful FBAR Penalties in “Bittner”, 63 Bloomberg Tax Mgmt. Memo. No. 26, 382 (Dec. 19, 2022).
- Dredging the Ocean in Search of a Few Bad Shells: An Overview of the Final Corporate Transparency Act Regulations – Part III, 63 Bloomberg Tax Mgmt. Memo. No. 25, 343 (Dec. 5, 2022).
- Dredging The Ocean in Search of a Few Bad Shells: An Overview of the Final Corporate Transparency Act Regulations – Part II, 63 Bloomberg Tax Mgmt. Memo. No. 24, 317 (Nov. 21, 2022).
- Dredging The Ocean in Search of a Few Bad Shells: An Overview of the Final Corporate Transparency Act Regulations – Part I, 63 Bloomberg Tax Mgmt. Memo. No. 23, 306 (Nov. 7, 2022).
- The Hidden Harmony Between Art and Taxes, 39 Fla. B. Tax Section Bull. 1, 11 (Spring 2022).
- Preparer Penalties: The Thin Line Between Tax Advisor and Return Preparer, 96 Florida Bar Journal 3, 38 (May 2022).
- Examining Alienage: What Makes an Estate or Trust Foreign?, 47 Bloomberg Tax Mgmt. Ests., Gifts & Trs. J. No. 2 (Mar. 10, 2022).
- Sweeping Changes Coming to Corporate Reporting Requirements: Examining FinCEN’s Corporate Transparency Act, 63 Bloomberg Tax Mgmt. Memo. No. 2 (Jan. 17, 2022)
- Death and the Tax Collector: Examining How the IRS Collects a Decedent’s Liability, 47 Bloomberg Tax Mgmt. Ests., Gifts & Trs. J. No. 1 (Jan. 13, 2022).
- A Necessary Conversation: Explaining FBAR Filings to the Uninitiated, 62 Bloomberg Tax Mgmt. Memo. No. 19, 229 (Sept. 13, 2021).
- Valuing a Complex Legacy: Lessons in Valuation from Estate of Jackson, 46 Bloomberg Tax Mgmt. Est. Gifts & Tr. J. No. 5 (Sept. 9, 2021).
- The Tax Penalty Poison Pill: Prior Supervisory Approval, 170 Tax Notes Federal 393 (Jan. 18, 2021).
- Caveat Uxor – Let the Spouse Beware: Marital Property Encumbered by Ex-Spouse’s Federal Tax Lien, 35 Fla. B. Family Law Commentator 1, 19 (Summer 2020).
- Federal Tax Liens and Defeasible Interests, 36 Fla. B. Tax Section Bull. 3, 12 (Spring 2020).
- Should I Stay or Should I Go? The Erosion of the Offshore Asset Protection Trust and the Rise of Its Domestic Analogue, 91 Florida Bar Journal 6 (June 2017).
- Serial Strippers Take National Stage: Fourth Circuit Permits Lien-Stripping in Chapter 20, XXXII ABI Journal 6, 14 (July 2013).
- “Down” Is Out “Off” Is In: Stripping Liens after McNeal, XXXI ABI Journal 6 (July 2012).
- Protecting Neglect: The Constitutionality of Spiritual Healing Exemptions to Child Protection Statutes, 12 Richmond J. of L. and Pub. Int. 139 (2009).
Bar Admissions
- Supreme Court of Florida
- United States District Court, Middle District of Florida
- United States Bankruptcy Court, Middle District Florida
- United States Circuit Court of Appeals, Eleventh Circuit
- United States Tax Court
Memberships
- Florida Bar Association, Tax Section, Real Property, Probate, and Trust Law Section
- American Bar Association, Tax Section
- Jacksonville Bar Association
Civic Activities
Scott is committed to giving back to the community through leadership roles and volunteer activities, including chairing the Pro Bono Tax Court Calendar Call, where he assists pro se litigants before the Tax Court. Scott also serves as a board member and Financial Committee Chairman for the First Coast Cultural Center and is the former Chairman of the Young Professionals Board for Communities in Schools of Jacksonville. He is a past member of Leadership St. Johns and a volunteer with Junior Achievement of North Florida.