Peter D. Baum

Peter D. Baum has nearly 40 years of experience in federal, state and international income tax, advising clients on all aspects of taxation across a wide variety of industries. He specializes in providing cross-border tax planning and consulting for individuals, corporations, partnerships, estates and trusts. His clients include multinational firms, high-net-worth individuals and privately held companies.

He has represented corporate and individual clients before the Internal Revenue Service and state tax departments in tax examinations, tax controversies, appeals and criminal investigations. Peter helps clients navigate international tax regulations and structure deals for both U.S.-based and foreign businesses. He also collaborates with his clients’ affiliated firms worldwide. Additionally, he has extensive experience advising on, reviewing, and preparing tax provisions under FASB ASC 740 for financial statements. His expertise includes disclosing uncertain tax positions as required under FASB ASC 740.

Peter’s clients include individuals, foreign owned U.S. corporations (subsidiaries of foreign corporations), foreign corporations doing business in the U.S. and U.S. businesses. He serves a wide range of industries including importers and wholesalers, manufacturing and distribution, software developers, installers and real estate investors. He also assists U.S. residents and non-residents with foreign reporting requirements, including compliance with Foreign Investment in Real Property Tax Act (FIRPTA).   

Peter is a frequent speaker at the International Taxation Conference of the New York State Society of Certified Public Accountants (NYSSCPA) and is a past committee co-chair of the annual conference. He most recently presented to the United Nations on the topic of estate planning for non-U.S. residents.