Zion Levi

Zion Levi

Dearson, Levi & Pantz, PLLC โ€ข Washington, DC
TaxJoint VenturesPersonal InjuryReal EstateReal Estate Transactions

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Contact

Email
Phone
(202) 751-2940
Address
800 Connecticut Avenue, Washington, DC, 20006, US

Professional

About

I am an experienced tax, business transactions and real estate attorney and seasoned legal advisor to domestic and international businesses and business owners. My tax practice encompasses all facets of federal income tax law and related state income taxation, with a particular focus on tax controversies, optimal tax planning and international taxation. I have substantial expertise in representing clients during IRS audits and other examinations, at the IRS Office of Appeals, the IRS Advance Pricing Mutual Agreement (APMA) Program, the IRS Criminal Investigation Division (CID), and the United States Tax Court. I regularly counsel clients on matters such as cryptocurrency, permanent establishments, methods of accounting, transfer pricing, financial products, voluntary disclosures, like-kind exchange under IRC 1031, branch profit tax, intercompany transactions, tax free mergers, acquisitions and other reorganizations (M&A), consolidated tax returns, hybrid structures, foreign tax credits, tax treaties, controlled foreign corporations (CFCs), passive foreign investment companies (PFICs), Foreign Derived Intangible Income (FDII), Global Intangible Low-Tax Income (GILTI) and Base Erosion and Anti-Abuse Tax (BEAT). In the area of business transactions, my acumen proves highly valuable when strategizing efficient acquisition structures, in negotiating complex mergers and other business combinations, in obtaining favorable Private Letter Rulings (PLRs), and in securing Advance Pricing Agreements (APAs) and competent authority relief. I regularly counsel on matters such as tax free combinations and reorganizations, transfer of intangibles, allocation of purchase price, noncompete arrangments, personal goodwill, licensing and foreign exchange (FX) issues. I served as counsel on numerous business acquisitions ranging in size from $500 thousand to more than $500 million. In the area of real estate, I have extensive experience in a wide range of commercial real estate transactions, including the acquisitions and dispositions of commercial buildings, like-kind exchange under IRC 1031, Real Estate Investment Trusts (REITs), tenancy in common (TIC), commercial leases, ground leases, joint ventures, and permanent and mezzanine financing. I have served as lead negotiator on multiple acquisitions and dispositions of commercial buildings of all classes, and have authored tax opinions in the area of like-kind exchange under IRC 1031. I draw upon more than 24 years of legal experience in representing clients in virtually every domestic and international industry vertical. I am a contributor national expert to the Bureau of National Affairs (BNA), a frequent speaker and panelist in CLE programs, including programs produced and sponsored by the American Bar Association (ABA), had published extensively in respected industry and professional publications, and have had my work cited in authoritative legal treatises.

About Tax Law

Tax attorneys help individuals and businesses with tax planning, compliance, and disputes with tax authorities. They work to minimize tax liability and resolve IRS issues. Common matters include tax planning, irs audits, tax disputes, business tax.

Credentials

Education
1996 New York University School of Law LL.M - Master of Laws 1995 Brooklyn Law School JD - Juris Doctor 1992 Fordham University BA - Bachelor of Arts
Languages
English | Hebrew

Recognition & Involvement

Awards
2020 Super Lawyer, SuperLawyers 2009 Legal Elite, SmartCEO 1995 Articles Editor, Brooklyn Journal of International Law 1992 Alpha Sigma Lambda National Honor Society, Fordham University
Publications
2007 890 BNA Tax Management Portfolios, Chapter 9, Cost Sharing Arrangements Transfer Pricing: Alternative Practical Strategies 2005 Vol. 83, No. 10, Taxes-The Tax Magazine 53 Procedural Rules for Claiming Set-offs Continue to Emphasize the Importance of Maintaining Contemporaneous Documentation 2004 82 Taxes-The Tax Magazine 51 Exploring the Implications of State Formless Conversions After Rev. Rul. 2004-59 2003 32 Tax Notes Intโ€™l 1015 Are All Things Royal in Royalties? A Comparison Between Two Treaties 2002 Tax Management publication Ninth Circuit Grapples With Marketing Intanglibles, Overturns Tax Court in DHL Inc. V Commissioner
Associations
2014 - Present American Bar Association, Business Law Section Taxation Committee 2005 - Present American Bar Association, Taxation Section Civil and Criminal Tax Penalties Committee 1999 - Present American Bar Association, Taxation Section Banking & Savings Institutions Committee 1997 - Present American Bar Association, Taxation Section Affiliated and related corporations committee 1997 - Present American Bar Association, Taxation Section Foreign Activities of U.S. Taxpayers Committee
Speaking
2018 The Tax Cuts and Jobs Act -- What Every Business Lawyer Needs to Know about International Tax International Tax 2018 The Changing Landscape of Transfer Pricing in the U.S. Explored Transfer Pricing - CLE/CPE Webcast 2016 Remarkable Developments to IRS Advance Pricing Agreement Process: What Lies Ahead in 2016 and Beyond Advance Pricing Agreements (APAs) 2014 InterNations, DC chapter event Tax Considerations for Expats 2003 IIR - International Transfer Pricing Summit US Transfer Pricing - The View From The Trenches
Updated: Mar 08, 2026