Socorro Partners

Sergio Garcia-Pages serves as Senior Advisor to the tax practice at Socorro Partners. He collaborates with accountants and attorneys to resolve IRS examinations, appeals, and collection matters involving assessed taxes and penalties. Sergio has successfully litigated disputed issues before the U.S. Tax Court and is known for his practical, results-oriented approach to tax controversies.

A veteran of the Office of Chief Counsel at the IRS, Sergio advised revenue agents on audits conducted by the IRS Large Business & International Division, including cases involving publicly traded companies across various industries and high-net-worth individuals. His experience spans both government service and private practice, addressing complex domestic and international federal tax issues in the areas of income, gift, and estate taxation.

Sergio has a deep understanding of sophisticated tax planning strategies, particularly in the real estate sector, and a keen ability to assess the merits and litigation risks of contentious tax positions. He focuses on resolving cases favorably and efficiently, often without the need for litigation, but is also respected for having handled complex, high-stakes disputes before the U.S. Tax Court. Following his tenure at the IRS, Sergio has advised regional and national accounting firms on a wide range of complex tax controversy matters, as well as domestic and international tax planning matters.

Sergio earned his Juris Doctor from the University of Pennsylvania Carey Law School, an LL.M. in Taxation from the University of Miami School of Law—where he also served as an adjunct professor—and a Bachelor of Arts with distinction from Brooklyn College, CUNY.