Practice Areas
Elliott Barela is a law clerk in the firm’s top ranked Transactions Group, where he works on M&A, formation, taxation and contracts law. Elliot has experience ranging from advising public companies to individuals on federal, state, and local tax matters, and other business law related issues. He is a magna cum laude graduate of the University of New Mexico School of Law, a former U.S. Tax Court law clerk, a C.P.A., and is currently pursuing his LL.M. in tax at Georgetown.
EDUCATION
- University of New Mexico School of Law, Albuquerque, NM May 2016
Juris Doctor: 3.79 GPA (4 of 120); Magna Cum Laude
Honors: Order of the Coif; New Mexico Law Review, Dean’s List Fall 2013 – Spring 2016;
CALI Awards: Legal Writing II, Federal Estate and Gift Tax, Federal Income Tax, Ethics
Activities: Board Member of New Mexico Law Review; Research Assistant
Awards: Tax Law Scholar Award from the New Mexico Bar Taxation Section; Tax Law Award from the University of New Mexico School of Law
- University of New Mexico, Anderson School of Management, Albuquerque, NM June 2011
Masters of Accounting in Tax, Graduated with Honors - University of New Mexico, Anderson School of Management, Albuquerque, NM May 2009
Bachelor of Business Administration, Cum Laude
BAR ADMISSION & CERTIFICATION
- Arizona – Admitted, 2018; New Mexico – Admitted, 2016; Certified Public Accountant – Admitted, 2012
EXPERIENCE
- Pregenzer Baysinger Wideman & Sale, P.C. (November 2020 – June 2021)
Advised with business transactions, tax compliance issues, estate planning and probate. - Lewis Roca Rothgerber Christie, Phoenix, Arizona January 2018 – June 2020
Advised public companies, large partnerships, trusts, and individuals on federal, state and local tax
compliance issues and drafted joint venture agreements, loan agreements, and tax opinions - United States Tax Court, Washington, D.C. August 2016- December 2017
Law Clerk to the Honorable Joseph Robert Goeke
Researched and drafted opinions on a variety of federal income tax matters including mergers and
acquisitions, cross-border tax shelters, and capital asset treatment of large real estate ventures - United States Tax Court, Washington, D.C. Summer 2014, Fall 2015
Extern to the Honorable Joseph Robert Goeke
Researched and drafted opinions - Sutin, Thayer & Browne, Albuquerque, NM May 2015 – August 2015
Summer Law Clerk
Drafted research memorandums, briefs, motions, tax protest requests, and other legal documents - New Mexico Court of Appeals, Albuquerque, NM Spring 2015
Extern to the Honorable Michael E. Vigil
Researched and drafted opinions regarding the Unclaimed Property Act - KPMG, LLP, Albuquerque, NM August 2011 – August 2013
Senior Audit Associate
Audited publicly traded corporations, private equity corporations, not-for-profit organizations, tribal governments, city governments, federal agencies, and financial service entities
INTERESTS
Backpacking, snowboarding, working out, spending time with family, friends and my dogs