Elliot Freier is of counsel in the Los Angeles office of Irell & Manella LLP. Mr. Freier specializes in Federal and California taxation of corporations, partnerships and individuals, taxation of merger and acquisition transactions, bankruptcy and workout taxation for debtors and creditors, and Federal and California tax controversy representation.

Mr. Freier has been named to the Southern California "Super Lawyers" list by Los Angeles Magazine every year since 2004. Mr. Freier has also been recognized as a leading tax lawyer by Chambers & Partners in its Chambers USA Leading Lawyers for Business Guide since 2003. In addition, he has been included in The Best Lawyers in America since 2005 in the specialty area of tax law and featured in Who's Who Legal since 2003. Mr. Freier has also been recognized by Legal 500 US for both tax and tax controversy since 2007.

Professional Activities

In addition to his work at the firm, Mr. Freier has been significantly involved in the American Bar Association Taxation Section. He has been the Chairman of the Committee on Affiliated and Related Corporations, the Chairman of the Subcommittee on Consolidated Returns, the Chairman of the Subcommittee on Affiliation and Control Issues, and the Chairman of the Task Force on Bankruptcy and Consolidated Return Issues. Mr. Freier also serves on the planning committee for the USC Tax Institute.

Mr. Freier is also a frequent speaker on tax issues. He has lectured to the Internal Revenue Service, Office of Chief Counsel: Corporate on bankruptcy tax issues. He has regularly spoken at the Practicing Law Institute’s "Tax Strategies for Corporate Acquisitions, Dispositions, Financings, Joint Ventures, Reorganizations and Restructurings." He has lectured several times at the USC Tax Institute on bankruptcy tax topics. He also speaks on consolidated return and bankruptcy tax topics in other forums, including the ABA Taxation Section meetings and the Financial Lawyers Conference.

Mr. Freier is a contributing author of Colliers on Bankruptcy Taxation, author of "Restructuring the Dot.Bomb: Tax Issues Affecting E-Commerce Companies Facing Bankruptcy," 53 Major Tax Planning (2001), and a co-author of "Preservation and Use of Net Operating Losses and Other Tax Attributes in a Consolidated Return Context," 41 Major Tax Planning 500 (1989) and PLI's Tax Strategies for Corporate Acquisitions, Dispositions, Financings, Joint Ventures, Reorganizations and Restructuring (1989-2014).

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Bar & Court Admissions

  • 1986, California