Footer and Associates LLC was founded in 2008 by Brian Footer, Esq. with a vision toward creating an environment that emphasizes frequent and consistent client interactions in a cost efficient manner. This structure provides clients with clear communication and positive results.

We foster a solid background and experience in a variety of litigation and transaction based matters. We also offer significant practical expertise in business law, estates, trusts, real estate and tax matters including tax controversy and compliance.

Today we continue to provide flexible solutions and positive results to a wide array of clients on a broad range of legal and tax issues.

IRS, State and Other Taxing Authority Representation

  • Various client representations involving multiple complex issues at all levels with extremely successful results


  • Tax planning and research for individuals, corporations, and partnerships
  • Tax return compliance and filing

Corporate Counsel

  • Entity Selection and Entity Inception filings
  • Shareholder Agreements
  • General Administration/Minutes/Planning
  • In-house Legal Services

Estates and Trusts

  • Drafting of wills and trusts
  • Estate Planning
  • Tax return compliance
  • Qualified Medicaid Trusts

Business Law

  • Entity creation including corporations, LLCs, partnerships and non-profits
  • Inception documents, bylaws, minutes
  • Liquidations and insolvency
  • Spin-offs/split-offs
  • Loan document preparation

Real Estate

  • Document review, drafting, planning, and consulting
  • Representation of real estate professionals in acquisitions
  • Lease and contract drafting
  • Secured financing
  • Residential real estate consulting

Tax Controversy and Litigation

  • IRS audits and examinations, appellate procedures, and collections
  • U.S. Tax Court
  • Federal and State voluntary disclosure and tax amnesty
  • Voluntary disclosure of foreign bank accounts and related filings