School of Business

Fabio Ambrosio, JD/LLM, CPA

Assistant Professor

Fabio Ambrosio, JD/LLM, CPA Assistant Professor
Phone:
Office:
Morken Center for Learning & Technology - Room 308
  • Personal

Biography

Prof. Ambrosio grew up in Southern Italy. He began his professional career as legal counsel to a private equity investment firm in Zug, Switzerland. In Switzerland, he negotiated and executed secondary private equity transactions, conducted legal and tax due diligence on investment funds, and advised on corporate governance matters.

After his experience in Switzerland, Prof. Ambrosio moved to the United States and joined the Internal Revenue Service as a hearing officer first and then as an appeals team manager and senior tax analyst. His work at the IRS focused primarily on tax controversies, estate and gift taxation, and business valuation. During his tenure at the IRS, Prof. Ambrosio became a national point of reference for interpreting and applying some of the most complex policies, procedures, tax laws, and regulations to such a degree that he routinely taught national continuing professional education classes for other IRS employees.

In the course of six years with the Internal Revenue Service, Prof. Ambrosio distinguished himself for his technical competencies in taxation and keen judgment in advising on numerous executive-level projects of national impact. His contribution earned him many accolades including the prestigious IRS Appeals Chief National Award twice in 2012 and 2014.

Besides teaching at PLU, Prof. Ambrosio has taught tax and accounting courses at the University of California, Los Angeles, at Franklin University Switzerland in Lugano, Switzerland, and at Guilin University of Aerospace Technology in Guilin, Guangxi, China.


Education

  • LL.M., Taxation, University of Washington School of Law, Seattle, WA
  • J.D., Seattle University School of Law, Seattle, WA
  • M.B.A., International Business, University of North Alabama, Florence, AL
  • B.A., German, Brigham Young University, Provo, UT

Areas of Emphasis or Expertise

  • Taxation
  • Accounting
  • Business Valuation
  • Fraud

Presentations

  • When a Philanthropic Gift Becomes a Burden, 48th Annual Conference of the Northwest Accounting Research Group, November 2014.
  • Preserving the Tax Base in Estate Tax Elections Conditioned on Valuation Thresholds: Enforcement & Compliance Challenges Involving Sections 2010, 2032, and 2032A., 49th Annual Conference of the Northwest Accounting Research Group, November 2015.
  • The Washington Perspective on Special Purpose Local Option Sales Taxes, 7 th Annual Center for Leadership and Social Responsibility Research Development Conference, July 2016.
  • The Impact of Local Option Sales Taxes on Fiscal Inequalities in the Administration of Justice, 50 th Annual Conference of the Northwest Accounting Research Group, November 2016.

Publications

  • Ambrosio, F. (2012) “Tax Advocacy at Work: Knowing and Executing your Strategy.” Journal of Tax Practice & Procedure, p. 25, Jun-Jul 2012.
  • Ambrosio, F. (2015) “Estate Tax Elections and Valuation Thresholds.” The Value Examiner, p. 8, Nov-Dec 2015.
  • Bernstein, R., Ambrosio, F., Slatten L.A. (2016) “The Challenges of Foundation Stewardship: When a Philanthropic Gift Becomes a Burden.” Journal of Applied Case Research, V 13 (1), 32-52.
  • Ambrosio F. (2016) “New Heightened Reporting Requirements For Foreign Financial Activities: What Every Fiduciary Should Know About A Decedent’s Unfulfilled Compliance Obligations.” The Tax Development Journal, 6 Tax Dev. J. 1 (2016).

Accolades

  • Internal Revenue Service, Appeals Chief National Award (2014)
  • Internal Revenue Service, Appeals Chief National Award (2012)
  • Internal Revenue Service, Special Act Award (2012)

 Professional Licenses and Certifications

  • Attorney and Counselor at Law (Washington)
  • Mediator, Trained by the United States Federal Mediation and Conciliation Service
  • Certified Public Accountant (Washington)
  • Certified Valuation Analyst
  • Master Analyst in Financial Forensics (Business Valuation)
  • Certified Fraud Examiner
  • Chartered Global Management Accountant