Borison

Jerome Borison

Emeritus Associate Professor of Law

Professional Biography

Jerry Borison is a nationally recognized professor who teaches and writes in the areas of IRS controversies and estate planning. He has also practiced in those areas for more than 40 years. As the list of publications below reflects, he has, as they say, “written the book” in those areas.

Professor Borison holds an LLM (Masters in Law) in Taxation from New York University School of Law, having previously earned his JD from Gonzaga University and his BS in accounting from Temple University. Before entering law teaching in 1982, he practiced as a Certified Public Accountant (CPA) in Pennsylvania and as an attorney for IRSChief Counsel’s office in San Francisco. He has been actively involved in the American Bar Association Section of Taxation and is a Fellow with the American College of Tax Counsel. Prof. Borison teaches in the College of Law and in the Graduate Tax Program.

Among his publications are the following books: Editor and Principal Author of first two editions of “Effectively Representing Your Client Before the ‘New’ IRS” – A comprehensive, easy-to-use handbook published by the American Bar Association Section of Taxation for the general tax practitioner. A three-volume/CD-ROM set – including sample correspondence, forms, and hundreds of practice.

Co-author (with Profs. Steve Johnson and Sam Ullman) of “Federal Tax Procedure” (3rd Ed. 2016, Carolina Academic Press), one of a dozen casebooks in the Carolina Academic Press Graduate Tax Series for use in graduate tax programs.

Co-author (with Susan Gary, Naomi Cahn, and Paula Monopoli) of “Contemporary Trusts and Estates,” Aspen Casebook Series, Wolters Kluwer Law & Business (4th Ed., 2022).

View CV

Degree(s)

  • LLM, 1982, New York University
  • JD, 1977, Gonzaga University
  • BS, 1967, Temple University

Job History

Of Counsel:
Guillen-DeGeorge, LLP
9222 Teddy Lane
Lone Tree, CO 80124
720.261.0654

Featured Publications

  • Contemporary Trusts and Estates - An Experiential Approach, co-authored with Gary, S., Cahn, N., Monopoli, P., New York, NY: Aspen Casebook Series, Wolters Kluwer Law & Business (2nd Ed., 2014).
  • Contemporary Trusts and Estates - An Experiential Approach, 58 Saint Louis University Law Journal 727 (2014).
  • Civil Tax Procedure, co-authored with Profs. Richardson and Johnson, Published in 2005 by Lexis-Nexis, 2d Ed. (2007).
  • Defending The IRC §6672 “Trust Fund Recovery Penalty,”, 8 J. of Tax Pract. & Proc. 21 (2006).
  • Effectively Representing Your Client Before the IRS (with completed forms and sample correspondence), a two-volume treatise in progress (publication anticipated in 1999 by American Bar Association) (Editor and Contributor), funded in part by the ABA Section of Taxation.
  • When The Irs Wants Your Client To Pay Trust Fund Taxes--Part I, 26-SEP Colo. Law. 117 Colorado Lawyer September, 1997 Specialty Law Column Steven R. Anderson.
  • When The IRS Wants Your Client To Pay Trust Fund Taxes--Part II, 26-OCT Colo. Law. 117 Colorado Lawyer October, 1997 Specialty Law Column Steven R. Anderson.
  • When the IRS Wants Your Client to Pay Trust Fund Taxes-Part III, 26-NOV Colo. Law. 105 Colorado Lawyer November, 1997 Specialty Law Column Steven R. Anderson.
  • Getting Equity from the Tax Court in Innocent Spouse Cases, 72 Tax Notes 1787 (1996).
  • Alice Through a Very Dark and Confusing Looking Glass: Getting Equity From the Tax Court in Innocent Spouse Cases, 30 Fam. L.Q. 123 Family Law Quarterly Spring, 1996 Special Tax Symposium.
  • Low-Income Taxpayers, 48 Tax Law. 1243 Tax Lawyer Summer, 1995 Important Developments During the Year William H. Lyons.
  • The Taxation of Affiliated Corporations (published in Summer, 1991 as a 100-page chapter in a 2-volume corporate tax treatise by Shepherds, McGraw-Hill).
  • Innocent Spouse Relief: A Call for Legislative and Judicial Liberalization, 40 Tax Lawyer 819 (1987).
  • The Barbados Decision, ABA Section of Taxation Newsletter, Winter, 1986.
  • The Evolving Due Diligence Requirement of the Service in Determining a Taxpayer's Last Known Address, 41 Tax. L. Rev. 111 (1985).
  • The New Tax Court Rules on Partnership Litigation, ABA Section of Taxation Newsletter, Summer, 1985.
  • The Rights and Obligations of a Partner When a Partnership is Audited, 1 J. P'ship Tax. 107 (1984).
  • I.R.C. Section 6901: Transferee Liability, 30 The Tax Lawyer 433 (1977), reprinted in M. GARBIS & S. STRUNTZ, CASES AND MATERIALS ON FEDERAL TAX PROCEDURE AND FRAUD (West Pub., 1981).
  • Comment, Godfrey v. State, Washington's Negligence Statute is Retrospective, 10 Gonz. L. Rev. 840 (1974).