Richard Farley

PricewaterhouseCoopers LLP
Richard C. (Rick) Farley, Jr. is a Director in the PricewaterhouseCoopers LLP Global Human Resource Services (GHRS) group in the New York City office.  Mr. Farley consults with clients and the firm’s practice offices on fringe benefit issues, meal & entertainment issues, and tax accounting issues.  Prior to joining GHRS in 2013, Rick was a member of the Federal Tax Services (FTS) group of the Washington National Tax office since November, 1999. 

Mr. Farley specializes in the areas of fringe benefit issues (including corporate aircraft use), meal & entertainment issues, depreciation rules, and capitalization rules. He also represents clients before the IRS to request rulings and in examinations.  Currently, Rick is a member of the Tax Committee of the National Business Aviation Association. 

Prior to joining PwC, Rick was an Attorney Advisor with the IRS National Office of Chief Counsel in Washington, D.C.  In that capacity, he worked on several tax accounting projects.

LL.M., Taxation, Boston University School of Law 
J.D., St. John’s University School of Law
B.B.A., University of Notre Dame

Bloomberg BNA Tax Management Portfolios:
(Commissioned) 530 T.M., Depreciation: General Concepts; Non-ACRS Rules (co-author)