Stephen Flott, Esq. is the firm’s principal. With more than forty years’ experience, he advises businesses and individuals on a wide range of international business and tax matters, including US taxation of businesses, international transportation, US citizens residing overseas, US residents with foreign source income and assets, and foreign persons and companies with US source income or property. He also advises on the US regulation of international shipping, trucking, bus and freight forwarding operations, US citizenship issues, including expatriation and associated tax issues, and the special compliance challenges associated with long term non-filing of US tax returns and financial reports by US citizens living overseas or the failure to file FBARs and financial reports or to report foreign source income by persons living in the US.
After being admitted to the bar in Ontario in 1975, he joined the Toronto law firm of WeirFoulds LLP as a corporate and commercial associate. Between 1975 and 1978 he developed a business and transportation regulatory practice serving Canadian domestic and international trucking clients. In 1978, he was appointed Executive Vice President and General Manager of Ontario Trucking Association, serving as the association’s chief operating officer with responsibility for its business operations, policy, and political activities. In 1983, Mr. Flott joined the Joint Program in Transportation at the University of Toronto as a senior fellow and started a consulting firm focusing on transportation and international trade.
In 1984, he opened the Trade & Transportation Group’s office in Washington, DC. A year later, Mr. Flott enrolled at George Washington University’s School of Law and in early 1986, joined Lillick, McHose & Charles to work on domestic and international transportation and tax issues. In 1988, he joined Lane & Mittendorf before leaving in 1990 to start the law firm that is now Flott & Co. PC.
Mr. Flott received a Bachelor of Arts (Hons.) in History and Economics from St. Jerome’s College in Waterloo, Ontario in 1967, a Master of Arts in History from the University of Waterloo in 1968, and a JD from Osgoode Hall Law School at York University in Toronto in 1973. He obtained a Master of Comparative Law from The George Washington University in 1987. Mr. Flott was admitted to the practice of law in the Province of Ontario (with honors) in 1975, the District of Columbia in 1987, the State of Maryland in 1988; and the Commonwealth of Virginia in 1997. He is a member of the tax sections of the American, and District of Columbia Bar Associations.