Vacovec, Mayotte, & Singer, LLP

Tonya S. JamesPatricia Ann Metzer

pmetzer@vacovec.com

Patricia Ann Metzer, of counsel to the firm, conducts a general tax practice, representing business entities, non-profits, individuals, estates and trusts in all areas of the tax law. She has broad experience in the structuring of business transactions, corporate liquidations and reorganizations, tax issues facing health care providers, the tax qualification of charities and retirement plans, post-mortem estate planning, deferred compensation and pension planning, and representing clients before the Internal Revenue Service and the Massachusetts Department of Revenue.

Pat is a cum laude graduate of the University of Pennsylvania Law School and a graduate, with distinction, of the University of Pennsylvania College for Women. Formerly a stockholder of Hutchins, Wheeler & Dittmar, A Professional Corporation in Boston, she has served as an Associate Tax Legislative Counsel with the United States Treasury Department.

Pat is the author of numerous texts and articles on taxation, including the taxation of intellectual property. She is co-author of “Real Estate Tax Abatement Practice and Procedure” published by Massachusetts Continuing Legal Education. She is a contributing author to the Massachusetts Continuing Legal Education Publication on “Massachusetts Taxation and DOR Practice” and to “Crocker’s Notes on Common Forms”, also published by Massachusetts Continuing Legal Education.

Pat has served as Chair of the Boston Bar Association’s Section on Taxation, Vice Chair - Publications of the Tax Section of the American Bar Association and Chair of its Committee on Government Submissions, and a member of the Advisory Committee of the N.Y.U. Annual Institute on Federal Taxation. Miss Metzer is a member of the Massachusetts, Boston, American and Federal Bar Associations, a member of the American College of Tax Counsel, and a fellow of the American Bar Foundation. She is admitted to practice in Massachusetts and the District of Columbia and before the Tax Court. Pat is currently Chair and a member of the Council of the Taxation Section of the Massachusetts Bar Association, the Advisory Board for Tax Management’s Corporate Tax and Business Planning Review and the Author’s Panel of the Journal of Passthrough Entities. She is proficient in German.