Welcome to Beary Law Offices where you will find a rare combination of expertise in bankruptcy law and in tax law as well substantial litigation experience. The scope of Patricia Beary's background of over 25 years in federal practice distinguishes her from other attorneys.

With an extensive involvement in chapter 11 cases during her 12 years as the Assistant United States Trustee for the District of Connecticut and in chapter 7 cases during her two years with the Los Angeles United States Trustee's Office, Ms. Beary is adept at quickly analyzing the facts of your case under applicable bankruptcy law and deciding the best course of action. In the chapter 11 area, Patricia Beary has handled complex and interesting issues, among them the formation of respective committees of creditors, equity security holders and bondholders; the appointment of chapter 11 trustees and examiners; conducting trustee elections; filing and litigating objections to applications for the retention of professionals. She also has extensive experience in chapter 11 section 363 sales and in negotiating cash collateral and debtor financing agreements. In the chapter 7 area, Ms. Beary was committed to the goals of the United States Trustee's civil enforcement initiative and litigated motions to dismiss for abuse and complaints objecting to debtors' discharges in furtherance of this objective.

As an Assistant District Counsel at the Manhattan Office of IRS District Counsel, Ms. Beary reviewed hundreds of offers in compromise for legal sufficiency and, as a trial attorney with IRS Counsel in Phoenix, she tried approximately 30 cases in U.S. Tax Court. Based on her wealth of experience with federal tax issues, Patricia Beary is able to assess your tax liability from the perspective of the Internal Revenue Services to arrive at a proposed acceptable compromise of your tax liability.

Ms. Beary began her law career in December 1982 as a tax attorney with the Internal Revenue Office of District Counsel in Phoenix. Shortly after, she was designated as an Assistant United States Attorney and, in this capacity, represented the IRS in U.S. Bankruptcy Court. In 1990, she was promoted to the position of Assistant District Counsel in Manhattan. There she worked on tax issues in some of the largest chapter 11 filings in the Southern District of New York, the most notable being R.H. Macy's Department Store.

In 1994, Ms. Beary accepted a position with the United States Department of Justice as the Assistant United States Trustee for the District of Connecticut. As such, she personally handled several large chapter 11 cases which successfully reorganized such as Raytech Corporation and related case Raymark Corporation (asbestos tort successor liability case involving manufacturer of automobile brakes); Country Home Bakers (provider of frozen baked products to supermarkets); and DeGeorge Home Alliance (provider of building lots, construction materials and financing to prospective homeowners acting as their own general contractors).

In addition to handling her own caseload, Ms. Beary supervised and managed the United States Trustee staff consisting of attorneys, bankruptcy analysts, paralegals and legal clerks. She also monitored and provided oversight to the panel of chapter 7 trustees. During her twelve years in the New Haven Office of the United States Trustee, Ms. Beary reviewed every chapter 7 asset case administered by a trustee.

In May 2006, Ms. Beary transferred to the United States Trustee's Office in Los Angeles as a trial attorney, where she became an expert in chapter 7 abuse post-BAPCPA. During this time, Ms. Beary litigated and won several motions to dismiss for abuse, as well as complaints objecting to discharge.

Beary Law Offices focuses on chapter 11 business reorganizations and on complex chapter 7 liquidations and on the representation of taxpayers before the Internal Revenue Service. In an effort to accommodate the needs of the working client, Ms. Beary schedules evening consultations by appointment.