Rest in Peace – Don Roberto Perez Teuffer Fornier – a dear friend and colleague

By Patrick W. Martin · July 29, 2026

I need to share that Don Roberto Perez Teuffer Fournier passed away unexpectedly this 28th of July 2026. He had a fascinating tax career and a wonderful dear family.

Roberto also was the Mexico law director of the ITAM-University of San Diego School of Law, executive international tax program that I have been involved with as an adjunct law professor and the U.S. law director.

He will be missed and his kindness remembered.

May his Soul Rest in Peace –

Patrick W. Martin

U.S. International Tax Lawyer · Shareholder, Chamberlain Hrdlicka

Patrick W. Martin is a U.S. tax lawyer licensed in California, Texas, and Washington, D.C., with 32+ years advising on the tax consequences of renouncing U.S. citizenship or abandoning lawful permanent residency. He served as lead counsel in Aroeste v. United States, the landmark federal case on green card holders, tax treaties, and the exit tax. Best Lawyers in America® (Tax Law), 2015–2025.

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Rest in Peace – Don Roberto Perez Teuffer Fornier – a dear friend and colleague

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