Scott joined Fisher, Tousey, Leas & Ball in 2016.  He concentrates his practice in all manners of tax controversies, both state and federal, as well as estate and trust litigation.  Scott is an avid legal writer and has been published in a number of the industry’s top publications.  Scott is a Florida Bar Board Certified Tax Lawyer, a recognition earned by only .2% of all Florida lawyers.

Areas of Practice

• Tax Controversies
• Trust and Estate Disputes
• Probate Administrations
• Trust Administrations

Education & Credentials

Scott earned his Bachelor of Arts in English and Latin from Wake Forest University in 2007.  He earned his J.D. from the University of Richmond, T.C. Williams School of Law in 2010, and his LL.M with Honors in Taxation from the University of Florida, Levin College of Law in 2016.  While pursuing his J.D. at the University of Richmond, Scott was awarded a prestigious research fellowship and served as the Editor-in-Chief of the Richmond Journal of Law and the Public Interest.

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 Tax Mgmt. Est., Gifts & Tr. J. No. 2 (Mar. 9, 2023).
• 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).
• 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
• Jacksonville Bar Association
• Tax Section of the Florida Bar
• Real Property, Probate and Trust Law Section of the Florida Bar

Civic Activities

• First Coast Cultural Center, Board Member
• Communities in Schools of Jacksonville, Young Professional’s Board Chairman
• Leadership St. Johns
• Junior Achievement