About

Welcome to Beary Law PLC  where you will find a rare combination of expertise in tax and bankruptcy law as well as substantial litigation experience.  The scope of Patricia Beary’s experience in federal practice for over 25 years distinguishes her from other attorneys.

Ms. Beary began her law career in December 1982 as a tax attorney with the Internal Revenue Service Office of Chief Counsel in Phoenix where she tried approximately 30 cases in U.S. Tax Court.  While there, she had the honor of receiving a special designation from the United States Attorney for Arizona to try cases in U.S. Bankruptcy Court as an Assistant United States Attorney.

In 1990, she was promoted to the position of Assistant District Counsel in Manhattan.  There she worked on tax issues in the largest chapter 11 filings in the Southern District of New York, the most notable being R.H. Macy’s Department Store.  She also reviewed hundreds of offers in compromise for legal sufficiency.

In 1994, Ms. Beary accepted a position with the United States Department of Justice as the Assistant United States Trustee for the District of Connecticut.  As such, she was responsible for all bankruptcy cases in the four courts which comprise the District of Connecticut.  Ms. Beary personally handled many large chapter 11 cases which successfully reorganized, such as Raytech Corporation and related case Raymark Corporation (asbestos tort successor liability case involving manufacturer of automobile brakes); Country Home Bakers (provider of frozen baked products to supermarkets); and DeGeorge Home Alliance (provider of building lots, construction materials and financing to prospective homeowners acting as their own general contractors).

In addition to handling her own caseload, Ms. Beary supervised and managed the United States Trustee staff consisting of attorneys, bankruptcy analysts, paralegals and legal clerks.  She also monitored and provided oversight to the panel of chapter 7 trustees, the chapter 13 trustees and the chapter 12 trustees.  During her twelve years in the New Haven Office of the United States Trustee, Ms. Beary personally reviewed every chapter 7 asset case administered by a trustee.

In May 2006, Ms. Beary seized the opportunity to relocate to the Los Angeles United States Trustee’s Office so that she could focus her talents on litigation.  As an expert on chapter 7 abuse post-BAPCPA, Ms. Beary tried and won several motions to dismiss, as well as complaints objecting to discharge.

Deciding that her expertise in tax law was not being fully utilized at the United States Trustee’s Office, Ms. Beary transferred to the private sector in 2008 and established her law office in Phoenix, Arizona, focusing on tax issues and bankruptcy litigation.

Since her move to Phoenix, Ms. Beary has achieved many notable results which include the removal of tax liens and levies in the amount of $110,000 with a reduction of the tax liability to zero.  In bankruptcy, Ms. Beary successfully represented the debtor/defendant in a suit filed by a subsidiary of Fidelity Financial objecting to discharge of an alleged debt in excess of $600,000.  Following contentious pre-trial litigation, plaintiff dismissed its complaint against Ms. Beary’s client.  Currently, Ms. Beary is negotiating the settlement of a tax liability of approximately $6 million.  Among her pending tax court cases is one in which the IRS has denied the allowance of gambling losses in excess of $1.5 million.

With nearly 30 years of legal experience in tax and bankruptcy cases, Ms. Beary is uniquely qualified to provide you with outstanding results.

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