Fabio Ambrosio, Ph.D., J.D., LL.M, CPA

Assistant Dean and Professor of Accounting and Business Law

Educational BackGround

• Ph.D., Law (Tax), University of Washington, 2020
• LL.M, Taxation, University of Washington, 2011
• J.D., Seattle University, 2008
• MBA., University of North Alabama, 2008
• B.A., German, Brigham Young University, 2004

Certification and Licenses

• CPA (Certified Public Accountant, Washington)
• ACA/CPA (Associate Chartered Accountant/Certified Public Accountant, Republic of Ireland)
• Attorney-at-Law (State of Washington, State of New York, United States Tax Court)
• Solicitor of the Senior Courts of England and Wales (Attorney)
• Solicitor of the Courts of Ireland (Attorney) – Non-practicing
• CFP (Certified Financial Planner)
• EA (IRS Enrolled Agent)
• CFE (Certified Fraud Examiner)
• ABV (Accredited in Business Valuation)
• CVA (Certified Valuation Analyst)
• MAFF (Master Analyst in Financial Forensics)

Research interests

• Tax Policy
• International Taxation
• Tax Practice and Procedure

Selected Publications

• Ambrosio, F. (2021). Principles of Taxation in the United States: Theory, Policy, and Practice. London, England: Routledge (ISBN 978-1138362833).
• Ambrosio, F. (2025). Estate Tax Planning for Non-Resident Non-Citizen Decedents: Balancing Historical Frameworks with Modern Compliance. Estate Planning Journal, 52(1): 27-33.                                                  
• Ambrosio, F. (2024). Advising Estates of Non-Resident Non-Citizen Decedents: Historical Context and Compliance Challenges. Journal of Taxation, Aug: 10-15.
• Ambrosio, F. (2023). Empirical evidence of the myopic nature of special purpose local sales taxes to fight crime. Administrative Issues Journal, 13(1): 107-135.
• Ambrosio, F. (2022). Empirical Evidence of Practical Considerations in Local Government Tax Portfolio Composition: Consequences of SPLOST taxes. Transforming Government: People, Process and Policy, 16(4): 488-503.
• Ambrosio, F. (2022). Modern Post-mortem Estate Planning for Non-citizen Spouses: Why Qualified Domestic Trusts are a Risky Proposition. Journal of Financial Planning, 35(8): 50-55.
• Ambrosio, F. (2020). A Longitudinal Study of Special Purpose Local Option Sales Taxes and Social Predictors of Crime Across Washington Counties. Washington, DC: ProQuest Publishing.
• Ambrosio, F. (2020). How Tax Competition may be Exacerbating Inequalities Among Washington Counties. University of St. Thomas Journal of Law and Public Policy, 14(1): 223-238.
• Ambrosio, F. (2019). The Elastic Statute of Limitations on Claims for Refund: Why Old Claims May Still be Open. The CPA Journal, , 89(10): 22-28.
• Ambrosio, F. (2019). How IRS Guidance Makes it impossible to Comply with Section 2801 in 2 Hours or Less. The Value Examiner, Jul-Aug: 35-40.
• Ambrosio, F. (2019). The Transfer Tax Tale of Disenfranchised U.S. Citizens. The Journal of Financial Planning, 32(5): 35-37.
• Ambrosio, F. (2016). New Heightened Reporting Requirements For Foreign Financial Activities: What Every Fiduciary Should Know About A Decedent's Unfulfilled Compliance Obligations. Tax Development Journal, 6(1): 1-9.
• Ambrosio, F., Bernstein, R., Slatten L.A. (2016). The Challenges of Foundation Stewardship: When a Philanthropic Gift Becomes a Burden. Journal of Applied Case Research, 13(1): 32-52.
• Ambrosio, F. (2015). Estate Tax Elections and Valuation Thresholds. The Value Examiner, Nov-Dec: 8-15.
• Ambrosio, F. (2012). Tax Advocacy at Work: Knowing and Executing your Strategy. Journal of Tax Practice & Procedure, 14(3): 33-39.