Wally Reynolds

Wally Reynolds is a Junior Associate in the Tax practice. His work focuses on partnership taxation, state and local tax controversy, and IRS audit defense. He prepares audit-response packages, drafts protest letters to the Connecticut Department of Revenue Services, and supports senior tax attorneys on partnership agreement review and § 754 election planning. Reynolds earned his J.D. and his LL.M. in Taxation from UConn School of Law in 2023 and 2024 respectively, and holds a B.S. in Accounting from Bryant University (2019). He is a licensed Connecticut CPA. ## Publications - Co-author (with Flannery O'Neill), "Push-Out Elections Under the BBA: What Connecticut Practitioners Have Learned," *Connecticut Bar Journal*, Vol. 97 (2023) — contributed research and state-law section. ## Beyond the Firm Reynolds worked as a staff accountant at a regional CPA firm during law school, which he has said made the LL.M. syllabus feel remedial for the first semester and then immediately not. Admitted: Connecticut.