Robert Rizzi

Partner

Robert Rizzi is a partner in O’Melveny’s Washington office, Chair of the Tax Practice, and one of the initial founding partners of the Silicon Valley office.  His practice covers federal and state income tax aspects of corporate and partnership business transactions, including mergers and acquisitions, reorganizations, joint ventures, securities offerings, and workouts.  He has also provided tax advice on executive compensation plans and stock participation arrangements.  He has advised foreign investors and law firms from countries in Europe, Latin America, the Middle East, and the Pacific Rim.  His representation has included tax planning and advice for Marriott International, GTE (now Verizon), Lockheed Martin, Qwest, Trust Company of the West, Santa Margarita Company (the largest family-owned landholder in Orange County), McDonnell Douglas Real Estate Company, The Irvine Company, and St. John Knits.  He has also handled tax controversy matters for Fleetwood Enterprises, Toyota Motor Sales, and Rohr Industries.

Bob has taught corporate taxation at Catholic University Law School and has also taught graduate courses in real estate taxation and in bankruptcy taxation, and has written and spoken on a range of tax-related topics, including “Limited Liability Companies in California,” California Business Law Reporter (December 1991); “Income Tax Aspects of Family Partnerships,” California State Bar (Fall 1993); “Section 382 and the Trigger Rules,” Journal of Corporate Taxation (Summer 1987); “Recent Developments in Section 355,” in USC Tax Inst. (1997); “Selected Issues in Spin-offs, Split-ups and Split-Offs,” Tax Strategies For Corporate Acquisitions, Spin-Offs, Joint Ventures Financings Reorganizations and Restructurings  (PLI 1999); “The Proposed  Section 355(e) Regulations: A Parody,” Corporate Taxation (2000).  Bob also writes a quarterly column, “Corporate Organizations and Reorganizations,” for the Journal of Corporate Taxation and is a founding editor of Mergers and Acquisitions, The Monthly Tax Journal.  Bob has served on the board of trustees of American Friends for New College (Oxon).

Professional Activities

Member, Office of General Counsel, Central Intelligence Agency, 1981-1982; American Bar Association Tax Section
Contributing Editor, Journal of Corporate Taxation; Mergers and Acquisitions, The Monthly Tax Journal
Adjunct Faculty, Columbus Law School, Catholic University of America, 1997-1999; Masters in Taxation Program, Golden Gate University, 1992-1994