Patricia Pernes, Esq. is a Tax Consultant in the Deloitte Tax, LLP Business Tax Services practice and is part of the Deloitte Art & Finance Group. Her experience includes work with the Taxpayer Advocate Service of the Internal Revenue Service and the Connecticut Commission on Human Rights.
Patricia holds a JD/MBA from the University of Connecticut with a certificate in tax, having written her certificate research project on Taxation of Visual Artists: Fine Art, Capital Gains, and the Art of Giving. Patricia has published articles on use tax for art sales, as well as art lending, and is a member of the New York City Bar Association Art Law Committee, and the New York State Bar Association Entertainment, Art and Sports Law Section, Fine Art Subcommittee.