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William Fowler Senior Advisor

Mr. Fowler has over 30 years of financial and valuation experience, assisting attorneys, appeals officers, Chief Counsel, and federal agents with valuation and forensic investigations involving such issues as estate and gift tax, transfer tax, limited partnerships, general partnerships, Sub S corporations, limited liability companies, insolvency, buy-sell arrangements, minority and marketability discounts.  Primarily in every aspect of federal taxation involving the largest net worth individuals and corporations in the United States.
An accomplished expert witness, Mr. Fowler is able to communicate complex valuation issues clearly and concisely to his audience, whether a judge or his peers.  As an expert witness in the case of Kaufman v. Commissioner, Mr. Fowler presented arguments to opposing expert witness including numerous valuation challenges. Mr. Fowler won this well-known case and set a precedent in federal court for valuation theory and practice.

As a Federal Commissioned Officer of the Internal Revenue Service, he has audited both private and public companies and has been in the position to prepare or review complex valuation reports. On one such occasion, Mr. Fowler applied innovative valuation modeling to resolve a complicated estate and gift tax issue. Mr. Fowler convinced the Appeals officer and clients to settle the case through valuation reconciliation accounting versus abstract legal analysis.  This particular settlement brought the highest return for the United States, specially the Western Regions tax receipts to over 500% over the prior year’s receipts.

His background with the Internal Revenue Service, has enabled him to view complex financial transactions with a detective’s eye toward discovery. In leading a federal investigation, Mr. Fowler formed a team of internal government experts to conduct an investigation involving a large retail chain.  Mr. Fowler found the evidence of fraud and saved millions of dollars for the U.S. Treasury Department.

      Licenses & Certifications

      Emeritus Accredited Business Appraiser Reviewer - Issuing authority National Association of Certified Valuation Analyst

      Emeritus Accredited Valuation Analyst - Issuing authority National Association of Certified Valuation Analyst

      Emeritus Master Analyst & Financial Forensic - Issuing authority National Association of Certified Valuation Analyst

      Executive Certification in Financial Planning - Issuing authority San Francisco State University

      Tax Court Approved Expert Witness - Issuing authority Chicago Tax Court

      Former Federal Commissioned Officer of Internal Revenue Service - Issuing authority United States Treasury Department

      Former Member of American Society of AppraisersIssuing authority American Society of Appraisers

      Former California Real Estate Appraiser - Issuing authority California State Board

      Former Real Estate Licenses in California & Texas - Issuing authority California & Texas State Board

      Former California Teaching Credential - Issuing authority California State Board