Pat Derdenger

Pat Derdenger

Partner
pderdenger@lrrc.com vCard
602.262.5315
602.734.3815 fax
201 East Washington Street
Suite 1200
Phoenix, AZ 85004

Clients rely on Pat Derdenger for his deep knowledge of state and local tax issues that vitally impact business operations. Serving businesses across industry sectors, Pat understands how to evaluate complex transactions, applying the latest laws and regulations toward obtaining tax benefits and incentives, while reducing tax exposure.

In his extensive state and local tax practice, Pat advises businesses on corporate and individual income, multi-state sales and use, and property tax matters, and counsels them on the state and local tax implications of their business transactions. He also represents clients in related litigation matters, from audits and appeals through various administrative states, as well as in federal and state courts and courts of appeals, and the US Tax Court. He has obtained private tax rulings for clients on state and local tax issues and helped draft state tax legislation for clients and industry groups. Pat also advises businesses on the tax implications of various economic incentives and benefits of relocating to and operating in Arizona. In addition, he frequently represents construction industry and homebuilder clients on tax issues related to maintenance, repair, replacement, alteration (MRRA) and modification projects in Arizona.

Pat also counsels clients on federal income and employment tax matters, independent contractor/employee tax issues, responsible officer penalties, information return filing penalties, and federal and state excise taxes, and represents them in related litigation matters. Clients also turn to him for advice on constitutional issues, including the federal commerce clause, due process clause, and equal protection clause.

Memberships & Affiliations

  • National Tax Association
  • Arizona Tax Research Association, Board of Directors and Tax Practitioners' Committee Member
  • Arizona Chamber of Commerce and Industry, Tax Committee
  • National Association of Property Tax Attorneys, Board of Directors
  • Institute for Professionals in Taxation (IPT)
  • American Bar Association, State and Local Tax Committee, Section of Taxation
  • Arizona State Bar, Tax Section (Prior Chair)
  • Council on State Taxation

Related News

Presentations

Pat is a frequent lecturer on state and local tax subjects for various professional audiences and continuing education programs, and also coordinates the Annual Construction Sales Tax Conference for contractors, homebuilders and developers.

  • Speaker, "Tax Litigation Update," Arizona Tax Research Association, November 14, 2019
  • Speaker, "15th Annual Construction Industry Tax Seminar," Steptoe & Johnson LLP, September 20, 2018
  • Speaker, "The Changing Sales Tax Landscape – What’s Ahead After Wayfair?" Lorman Seminars, August 9, 2018, October 3, 2018, April 3, 2019
  • Speaker, "Taxation of Privately-Owned Property Located on Native American Reservations – Is it or Isn’t It Taxable?" ABA/IPT Advanced Property Tax Seminar, March 14-15, 2019
  • Speaker, "Annual Sales/Property & Unclaimed & Unclaimed Property Tax Update," Phoenix Tax Workshop, Arizona Society of CPAs, February 16, 2019
  • Speaker, "The Changing Sales Tax Landscape – What’s Ahead After Wayfair?" Tax Executives Institute (TEI) State Tax Day, September 26, 2018
  • Speaker, "The City Speculative Builder Tax: A Hidden Land Transfer Tax?" State Bar of Arizona Tax Section Program - Specialization Credit, January 22, 2019
  • Speaker, "Changes in the Internet Sales Tax Landscape," Arizona Association of Accounting and Tax Professionals, October 24, 2018
  • Speaker, "A Hidden Land Transfer Tax," ASCPA Phoenix Tax Workshop, October 20, 2018
  • Speaker, "Finding Your Way After Wayfair: Navigating 'Economic Nexus' and Internet Sales Taxation," ALI CLE, August 8, 2018
  • Speaker, "Sales Taxation of Internet Transactions: What Now after Wayfair?" Lorman Seminars, July 30, 2018
  • Speaker, "Sales and Use Tax Issues of Internet Transactions," Lorman Seminars, April 24, 2018
  • Speaker, "14th Annual Construction Industry Tax Seminar," Steptoe & Johnson LLP, September 13, 2017
  • Speaker, "13th Annual Construction Industry Tax Seminar," Steptoe & Johnson LLP, September 29, 2016
  • Speaker, "Recent Sales and Income Tax Highlights (The Interesting 'Stuff')," Arizona Tax Conference, August 31, 2017
  • Speaker, "Arizona Sales/Property and Unclaimed Property Tax Update," ASCPA, February 18, 2017
  • Speaker, "Arizona Unclaimed Property Reporting," Lorman Seminars, November 11, 2016
  • Speaker, "Sales and Use Tax Issues of Internet Transactions," Lorman Seminars, October 27, 2016
  • Speaker, "Simplified Sales Tax - Where We Are in the Process," ASCPA, October 22, 2016
  • Speaker, "Sales and Use Tax Issues of Internet Transactions," Lorman Seminars, April 28, 2016
  • Speaker, "Annual Sales and Use Tax/Personal Property Tax/Unclaimed Property Update," ASCPA, February 20, 2016
  • Speaker, "Arizona Tax Update," Tax Executives Institute, September 17, 2015
  • Speaker, "Sales and Use Tax Issues of Internet Transactions," Lorman Seminars, April 1, 2015
  • Speaker, "12th Annual Construction Industry Tax Seminar," Steptoe & Johnson LLP, September 24, 2015

Publications

  • Co-Author, "Arizona Finally Adopts Wayfair Economic Nexus," TaxNotes.com, October 2019
  • Co-Author, "Arizona Tax Alert: The State of Arizona Conforms to the Tax Cut and Jobs Act for Income Tax; Returns Windfall to Taxpayers Starting in 2019," July 2019
  • Co-Author, "Arizona Adopts Wayfair Economic Nexus for E-Commerce Sales and Preempts the Retail Classification for City Sales Tax," July 2019
  • Co-Author, "2018 Year in Review Arizona Tax Update," Steptoe & Johnson LLP, Winter 2019
  • Co-Author, "The Wayfair Case: Physical Presence Out and Economic Nexus In. What's Now in Store for Internet Retailers?," Steptoe & Johnson LLP, June 26, 2018
  • Co-Author, "Supreme Court Overturns ‘Physical Presence' Rule in Sales Tax Case," Steptoe & Johnson LLP, June 21, 2018
  • Co-Author, "2017 Arizona Tax Update," Steptoe & Johnson LLP, Winter 2018
  • Co-Author, "Ardmore Substantially Expands the Reach of California's Documentary Transfer Tax," Steptoe & Johnson LLP, September 7, 2017
  • Co-Author, "Expanded Electronic Filing and Payment of Business Taxes Takes Effect Today," Steptoe & Johnson LLP, August 9, 2017
  • Co-Author, "2016 Arizona Tax Update," Steptoe & Johnson LLP, March 16, 2017
  • Co-Author, "Centralized Licensing and Reporting for Arizona Transaction Privilege Taxes Starts January 1," Steptoe & Johnson LLP, December 26, 2016
  • Co-Author, "Arizona's Sales Tax Simplification to Be Fully Implemented on January 1," Steptoe & Johnson LLP, November 11, 2016
  • Co-Author, "Arizona Department of Revenue Issues Updated Sales and Use Tax Nexus Ruling," Steptoe & Johnson LLP, November 9, 2016
  • Co-Author, "Arizona Department of Revenue Limits the Validity of TPT Exemption Certificates to One Year," Steptoe & Johnson LLP, July 7, 2016
  • Co-Author, "Arizona's Centralized Transaction Privilege Tax Reporting Almost Here," Steptoe & Johnson LLP, July 1, 2016
  • Co-Author, "2015 Arizona Tax Update," Steptoe & Johnson LLP, February 17, 2016
  • Co-Author, "2014 Arizona Tax Update," Steptoe & Johnson LLP, January 15, 2015
  • Author, "Arizona Chapter, ABA Sales and Use Tax Deskbook"
  • Author, "Arizona Chapter, ABA Property Tax Deskbook"

Distinctions

  • Best Lawyers in America - Tax Law; Litigation and Controversy: Tax, 1995-2020
  • Southwest Super Lawyers - Tax, 2007-2019
  • AZ Business Leaders - Law: Tax, 2015-2019
  • Legal 500 - U.S., Tax: U.S. Taxes, Contentious, 2018
  • Arizona State Bar - Henry Tom Outstanding Tax Attorney, 2017
  • Best Lawyers in America - Lawyer of the Year - Tax Law: Phoenix, 2016
  • Best Lawyers in America - Lawyer of the Year - Tax Litigation and Controversy Law: Phoenix, 2015
  • Legal 500 - U.S., Tax: Domestic Tax, 2012-2015
  • AZ Business Magazine - Arizona's Top Lawyers: Tax, 2010, 2013-2014
  • Ranking Arizona - Top Lawyers: Tax, 2013
  • Southwest Super Lawyers - Top 50 Attorneys - Arizona, 2013
  • Legal 500 - U.S., Tax: Controversy, 2011-2012
  • Arizona’s Finest Lawyers, 2011
  • Southwest Super Lawyers - Top 100 Attorneys - Arizona, 2009
  • Martindale-Hubbell - "AV/Preeminent Attorney" Rating
  • Strafford Publications - Advisory Board, Sales and Use Tax Alert

Other Info

Education

LL.M., George Washington University Law School, 1977, Taxation
J.D., University of Southern California, Gould School of Law, 1974
M.B.A., University of Southern California, 1971

Bar Admissions

Arizona, 1979
California, 1974