Ruth J. Witztum received a B.A. cum laude from Brandeis University and a J.D. and LL.M. (in Taxation) from New York University, where she was a research editor on the Annual Survey of American Law and an editor of the Tax Law Review. She has practiced law in Taipei, Taiwan and was an associate in the tax department of Phillips Nizer Benjamin Krim & Ballon, LLP. Ms. Witztum specializes in federal and state income taxation and has represented entrepreneurial businesses and their owners in both domestic and international transactions and in federal and state tax audits and administrative proceedings. She has also advised numerous not-for-profit entities on formation and in their day-to-day operations.