Ronald Levitt

, Shareholder

Birmingham

rlevitt@sirote.com
p - 205.930.5274
f - 205.212.3894



205.930.5129




205.918.5005


Ronald’s practice focuses on business and tax planning issues, particularly for closely held and family owned businesses. Specifically, he counsels clients in business planning, succession planning, entity formation, representation of S Corporations, Limited Liability Companies and other flow-through entities, mergers and acquisitions, purchases and sales of businesses, and healthcare law (representing physician practices). Additionally, Ronald handles federal and state controversy matters, estate planning and charitable deduction planning, including planning and defending conservation easements.

Awards & Accreditations

  • Best Lawyers in America©
  • Alabama Super Lawyers 
  • AV-Preeminent, Martindale-Hubbell® Peer Review Rating

Recognition

  • The Best Lawyers in America©
    • Tax Law, 1995-15
    • Corporate Law, 2008-15
    • Health Care Law, 2008-15
    • Litigation and Controversy, 2011-15
  • Best Lawyers® 2012 Tax Law  "Lawyer of the Year" in Birmingham
  • Alabama Super Lawyers, 2008-15
  • AV-Preeminent, Martindale-Hubbell® Peer Review Rating
  • Birmingham Magazine, Top Attorney in Tax Law, 2009-10

Organizations

  • American College of Tax Counsel, Fellow; Board of Regents
  • Federal Tax Clinic, President
  • Birmingham Tax Forum, President
  • Alabama State Bar, Tax Section, Chair
  • American Bar Association, Tax Section, S-Corporation Committee, Chair
  • Leadership Birmingham, Class of 1996

Thought Leadership

  • Practice focuses on business and tax planning issues, particularly for closely held and family owned businesses
  • Counsels clients in the areas of business planning, succession planning, entity formation, representation of S Corporations, Limited Liability Companies (LLC's) and other flow-through entities, mergers and acquisitions, purchases and sales of businesses, federal and state tax planning and controversy matters, health care law (focusing on the representation of physician practices), estate planning and charitable deduction planning, including planning for and defending conservation easements

University of Florida School of Law

LLM, 1984


University of Alabama School of Law

JD, 1983

  • American Journal of Tax Policy, Student Editor-In-Chief


University of Alabama

MBA, 1983

BS, cum laude, 1979

  • N.E. Miles Jewish Day School
  • Board of Directors
  • Birmingham Holocaust Education Center
  • Board of Directors
  • Temple Beth-El
  • Board of Director
  • Temple Beth-El Foundation
  • Board of Directors
  • A.G. Gaston Boys & Girls Club
  • Board of Directors, Former Member
  • Helen Keller Foundation
  • Board of Directors, Former Member
  • NCCJ (Local Chapter)
  • Board of Directors, Former Member
  • Temple Emanu-El
  • Board of Directors, Former Member
  • Levite Jewish Community Center
  • President 1995–96
  • Board of Directors, Former Member
  • Birmingham Jewish Federation
  • First Vice President (Campaign Chair) 1997–98
  • Board of Directors, Former Member 
  • Birmingham Jewish Foundation
  • Board of Directors, Former Member

  • Editor, Sirote Tax Controversy Blog
  • Editor, Sirote Conservation Easement Blog
  • Author, Sirote Corporate & Tax Planning Blog
  • Co-author of Treatise, "Tax Planning for S Corporations," Second Edition, LexisNexis, 2012-14
  • Co-author, "Navigating the Defenses to Valuation Penalties in Charitable Deduction Cases," Journal of Taxation, December 2014
  • Co-author, “Conservation Easement Confusion in the Tax Court and Fifth Circuit,” Real Estate Taxation, 2014
  • Co-author, "What is Conservation Easement?" The Counselor, Fall 2013
  • Author, ArtPlay: Providing a Stage for Everyone in Our Community, Sirote Supports, September 2013
  • Co-author, "Circuit Courts Speak on Conservation Easements, But is the IRS Listening?" Taxation of Exempts, January 2013
  • Co-author, "Proving the Value of a Charitable Donation May Be the Least of Your Problems", Journal of Taxation Vol. 115/No. 2, 2011
  • Co-author, "Due Diligence Issues Arising in Connection with the Acquisition of an S Corporation", Journal of Taxation Vol.115/No.1, 2011
  • Co-author, "You May Live Abroad, but You Still Have to File at Home!", The Counselor, Year End 2011
  • Co-author, "Tax Court Analysis of Land Conservation Easements Values - Developments Since Kiva Dunes", Taxation of Exempts Vol. 2/No.6, 2011
  • Co-author, “Simmons—Substantial Compliance Revisited”, Tax Notes, January 2010
  • Co-author, “A Guide to Donating Conservation Easements Substantiating Their Value”, Valuation Strategies, May/June 2010 Edition
  • Co-author, "Operation of the Professional Corporation 2010: Reasonable Compensation Issues for Professional and Other Services Businesses", NYU 69th Annual Institute on Federal Taxation § 1, 2011
  • Co-author, "Reasonable Compensation and the Build-In Gains Tax," NYU 68th Annual Institute on Federal Taxation § 15, 2010
  • Co-author, "Real Estate Dealer vs. Investor: Maximizing Capital Gains," NYU 67th Annual Institute on Federal Taxation § 9, 2009
  • Co-author, “Kiva Dunes—Making and Substantiating the Value of Conservation Easements”, Journal of Taxation, November 2009
  • Co-author, "Operating as an S Corporations Through a State Law Limited Liability Company," NYU 66th Annual Institute on Federal Taxation § 17, 2008
  • Co-author, "The Uncertainty of Basis Increases in Connection with Back-to-Back Loans to S Corporations," Business Entities, January/February, 2007
  • Co-author, "So You Think It's Easy to Obtain Basis Increases for Loans to S-Corps? Think Again! Opportunities and Pitfalls in Structuring and Restructuring Loans to S Corporations," NYU 65th Annual Institute on Federal Taxations § 15, 2007
  • Co-author, "Redemptions and Purchases of S Corporation Stock," NYU 64th Annual Institute on Federal Taxation, October/November 2005; 63rd Annual Institute on Federal Taxation, October/November 2004
  • Co-author, "Shareholder Agreements for Closely Held Corporations," 15 Business Entities 20, 2003Co-author, "Back to Back Loans," which was presented at the 65th New York University Institute on Federal Taxation in October/November, 2006
  • Co-author, "Avoiding Unreasonable Compensation Attacks on Professional Service and Other Closely Held Corporations," published in BNA's Executive Compensation Library, 2004
  • Author "Reasonable Compensation Issues for Closely-Held and Service Companies," which was presented at the 61st New York University Institute on Federal Taxation (61 N.Y.U. Ann. Inst. Fed. Tax'n § 16 (2003))
  • Author, "Drafting Shareholder Agreements for Closely-Held C and S Corporations," which was presented at the 60th New York University Institute on Federal Taxation (60 N.Y.U. Ann. Inst. Fed. Tax'n § 18 (2002))
  • Author, "What RRA ‘93 Giveth and Taketh Away: Investment Incentives and Revenue Raisers," 5 Journal of S Corporation Taxation 339, 1994
  • Author, "Will the Real One-Class-of-Stock Rule Please Stand Up?" 2 Journal of S Corporation Taxation 25, 1991
  • Speaker: Tennessee Tax Institute; Florida Tax Institute; Atlanta Tax Forum; Savannah Tax Forum; University of Virginia Tax Clinic; Alabama Society of CPAs; LTA Rallies; Oregon Tax Institute; ABA Tax Section Programs and Committee Meetings; Alabama Association of Accountants and Tax Preparers; Alabama Society of CPAs; Alabama Society of Enrolled Agents; American College of Trust & Estate Counsel; American Institute on Federal Taxation; Birmingham Tax Forum; Chattanooga Tax Practitioners; Conservation Easements Seminar; Great Lakes Federal Tax Institute; Heart of America Tax Conference; Land Trust Alliance; New York University Institute on Taxation; Southern Federal Tax Institute; University of Alabama Federal Tax Clinic; University of North Carolina Tax Conference; University of Texas Taxation Conference
Sirote & Permutt Announces 28 Attorneys Selected As Alabama Super Lawyers 2015 - 5/27/2015 Read More
Ronald Levitt to Speak at American Bar Association Tax Section Meeting - 1/29/2015 Read More
Chris Bottcher Presents Lawyering Across Generations at the Association of Professional Responsibility Lawyers Conference - 1/27/2015 Read More
Daily Tax Report Quotes Ronald Levitt - 1/9/2015 Read More
Ronald Levitt Quoted in Two Bloomberg BNA Articles - 12/2/2014 Read More
Sirote & Permutt's Ronald Levitt and David Wooldridge Quoted in Business Alabama Article on Kiva Dunes Case - 8/25/2014 Read More
Sirote & Permutt Attorneys Included in The Best Lawyers in America© for 2015 - 8/19/2014 Read More
Sirote & Permutt Presents ASCPA Webinar Series - 7/1/2014 Read More
Sirote's Ronald Levitt to Speak About Conservation Easement - 6/5/2014 Read More
Sirote & Permutt Attorneys to Speak at 95th Alabama Society of CPAs Annual Meeting - 6/3/2014 Read More
Sirote's Tax Litigation Lawyers File Brief in Appeal of $2.1 Million Conservation Easement Deduction - 5/16/2014 Read More
Sirote & Permutt Announces 28 Attorneys Selected As Alabama Super Lawyers 2014 - 4/28/2014 Read More
Sirote Attorneys Shirley Justice and Ronald Levitt To Lead Presentation On The Affordable Care Act's Tax Implications - 1/7/2014 Read More
Alabama Society of Enrolled Agents Invites Sirote Attorneys to Speak About Health Care - 10/25/2013 Read More
Ronald Levitt Speaks Nationally About Tax Issues - 10/23/2013 Read More
Ronald Levitt and David Wooldridge Speak about Conservation Easements - 9/25/2013 Read More
Attorneys Speak about Tax Issues to the Alabama Association of Accountants & Tax Preparers - 9/20/2013 Read More
Sirote Attorneys Ronald Levitt and David Wooldridge to Serve as Panelists for the Land Trust Alliance - 9/9/2013 Read More
Sirote Attorneys Ronald Levitt and Brad Sklar to Speak about LLC's at ASCPA Webinar - 9/3/2013 Read More
Best Lawyers Recognizes 46 Sirote Attorneys as the "Best Lawyers in America" for 2014 - 8/16/2013 Read More
Sirote & Permutt Present ASCPA "Hot Topics in Tax" Webinar Series - 7/25/2013 Read More
Sirote's Ronald Levitt Speaks About Environmental Capitalism and Investment Opportunities - 6/24/2013 Read More
Sirote & Permutt Announces 30 Attorneys Selected as Alabama Super Lawyers 2013 - 6/14/2013 Read More
Sirote's Ronald Levitt Speaks about S-Corporations and LLC Mergers - 5/30/2013 Read More
Sirote & Permutt Hosts a Free Seminar About Health Care Law - 5/2/2013 Read More
Sirote's Ronald Levitt to Present Estate Planning Webinar - 4/8/2013 Read More
Sirote's Ronald Levitt Warns of Looming Tax Issues for S Corporation Owners - 3/13/2013 Read More
Ronald Levitt Offers Important 2013 Tax News for All Business Owners - 12/12/2012 Read More
Sirote Legal Alert: The Changing Tax Climate - 12/10/2012 Read More
Best Lawyers Recognizes 43 Attorneys from Sirote & Permutt as the "Best Lawyers in America" for 2013 - 11/5/2012 Read More
Register Now For Sirote-ASCPA Seminar Presented by Ronald Levitt - 8/8/2012 Read More
Seminar for CPA, Banking, and Commercial Real Estate industries! - 8/3/2012 Read More
Ronald Levitt Presenter for ASCPA Webinar - 7/18/2012 Read More
Corporate, Tax and Estate Planning Attorneys Speak at ASCPA Annual Meeting - 6/22/2012 Read More
Ronald Levitt Co-Author for LexisNexis Tax Planning Book - 6/4/2012 Read More
Sirote & Permutt Lawyers in the Tax Press - 5/9/2012 Read More
Sirote Attorneys Levitt and Wooldridge Elected to American College of Tax Counsel - 4/24/2012 Read More
Sirote & Permutt Successfully Defends Case Against IRS - 3/12/2012 Read More
Ronald Levitt to Moderate Panel at ABA Tax Section Meeting - 2/15/2012 Read More
Ronald Levitt Speaks on Current Topics Affecting S-Corporations - 11/22/2011 Read More
Six Sirote Attorneys Designated "Best Lawyers of the Year" for 2012 - 11/17/2011 Read More
Ronald Levitt and David Wooldridge to Present at Conservation Easement Conference - 10/31/2011 Read More
Sirote Tax Attorneys Publish Land Easement Article - 7/21/2011 Read More
Best Lawyers has selected 32 attorneys from Sirote & Permutt for recognition in The Best Lawyers in America for 2011 - 8/27/2010 Read More
Birmingham Magazine Names 5 From Sirote As Top Attorneys - 3/2/2010 Read More
31 Sirote Attorneys Listed In Best Lawyers - 8/7/2009 Read More
Sirote & Permutt Attorneys Have Successful Outcome In Landmark Conservation Easement Case Before US Tax Court - 6/22/2009 Read More
Publication Recognizes 20 From Sirote As Super Lawyers - 5/19/2009 Read More
Sirote Shareholder Levitt To Speak AT UNC Tax Institute - 4/16/2009 Read More
Birmingham Magazine Recognizes 17 From Sirote As Top Attorneys - 3/10/2009 Read More

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