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Robert A. Desilets, Jr. |
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Rob is an associate with Wharton Aldhizer & Weaver PLC and concentrates his practice primarily in the areas of Taxation and Business Law. Prior to becoming associated with the Firm, Rob was an Attorney/Advisor with the Office of Chief Counsel of the Internal Revenue Service in Washington, D.C. and an attorney in private practice. While at the Internal Revenue Service, Rob authored all forms of I.R.S. published guidance and received the National Office Award for his work as the principal author of the Proposed Corporate Estimated Tax Regulations. He also represented the Internal Revenue Service in all phases of tax litigation, including representing the I.R.S. in Tax Court. While in private practice, Rob has worked extensively with issues involving ERISA/Employee Benefits law, corporate and partnership tax, corporate reorganizations, International Tax issues, tax controversy and tax-exempt organizations. He also has substantial experience in numerous areas of Business Law, including entity formation, functionality and dissolution, and mergers and acquisitions.

Contact Information
Email: rdesilet@wawlaw.com
Direct Line: 540 438 5317
Fax: 540 434 5502
Wharton Aldhizer and Weaver
100 South Mason Street
Harrisonburg, VA 22801
Practice Focus
Education
- Wake Forest University, B.A., cum laude, 1989
- University of Baltimore Law School, J.D., 1992
- Georgetown University Law Center, LL.M. in Securities Regulation, 1994
- Georgetown University Law Center, LL.M. in Taxation, 1996
Books, Publications, and Articles
- Principal Author, § 6655 Proposed Corporate Estimated Tax Regulations
- Principal Author, § 6724 Regulations, Special Rules for Determining Whether the Rectification of an Information Reporting Failure is Considered Prompt
- Principal Author, Notice 2000-5, IRS Provides Estimated Tax Penalty Relief for Corporations Receiving REIT Dividends, 2000-4 IRB 1
- Co-Author, “A Skeletal Outline of Retirement Plan Distribution Rules and Essential Principles of Estate Planning,” Orthopedics Today, December 1998, at 36
- Author, “The Amortization of Intellectual Property and Other Intangibles: An Analysis of Proposed IRC Regulation Section 1.167(a)-14 and 1.197-2,” Newsletter for the Intellectual Property Section of the District of Columbia Bar (July 1998)
- Author, “Payments Received for Use of an Exempt Organization’s Name and Logo: Royalties or UBTI?” 13 Exempt Organization Tax Review (No. 6) 967 (June 1996)
- Author, "The Effect of Private Inurement on Physician Recruitment: When is Too Little Too Much and Too Much Not Enough?” 13 Exempt Organization Tax Review (No. 3) 449 (March 1996)
- Author, “The Model Rules of Professional Conduct and the Securities Attorney: Confidentiality, Confusion and the Need for Change,” 23 Capital University Law Review 611 (1994)
Admitted to Practice
- Virginia, 1992
- District of Columbia, 1994
- Louisiana, 2000
- North Carolina, 2006
- Texas, 2009
- United States Tax Court
Memberships & Awards
- Dean's List
- Pi Sigma Alpha (National Political Science Honor Society)

