Bill O'Shea

Washington National Tax | Pass throughs Group

Managing Director | Deloitte Tax LLP

Bill O'Shea

555 12th Street NW

Suite 400



United States


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Bill specializes in pass through taxation with an emphasis on energy credit partnerships, S corporations, qualified small business corporations, and check-the-box entity classification issues, including disregarded entities and late entity election relief. Prior to joining Deloitte, Bill was an associate chief counsel at the Internal Revenue Service (IRS) Office of Chief Counsel of Pass throughs and Special Industries. In that capacity, he was the executive in charge of all pass through taxation issues, overseeing partnership and S corporation issues, as well as trusts (including fixed investment trusts), energy credits, and entity classification.

Bill has spoken at many of the country's leading tax conferences, including the American Bar Association, American Institute of CPAs (AICPA), Practising Law Institute, Federal Bar, New York University Institute on Federal Tax, DC Bar, and Federal Real Estate Conferences. He has received numerous awards, including IRS Commissioner Awards, The Chief Counsel Award, and Special Achievement Awards from the Office of Chief Counsel, IRS. He previously served as chair to the AICPA Partnership Taxation Technical Resource Panel.

He attended Boston College Law School, where he was a member of Boston College Law Review. He has taken more than 20 New York University Law School tax courses. He received his BA with honors in political economy from the University of Massachusetts. He is a graduate of the Executive Management Program at Georgetown University.

Bill O'Shea