It is with deep sadness that we share the news of the passing of Steven (“Steve”) Horowitz, a former Chair of our Section (1990–1991) and a respected presence in the North Carolina tax bar for more than five decades. His loss is felt across our professional community, especially by those who practiced with him, learned from him or served alongside him in leadership of this Section.

Steve practiced tax law for more than 56 years, beginning as a trial attorney with the Office of District Counsel of the IRS in Greensboro, and later in private practice in Gastonia and Charlotte. He earned his B.A. and J.D. from the University of Florida and his LL.M. in Taxation from NYU. Those who worked with Steve remember him as a fierce advocate for his clients and a calm, steady colleague. He set a high standard for preparation and integrity — qualities that influenced many practitioners in this Section, myself included. His contributions to the Tax Section and our profession are immeasurable.

Steve often “came in hot” during his career and could be an intimidating presence, especially to a young, inexperienced attorney like me. Over the years, Steve and I developed a friendship that grew out of many roles — competitors, colleagues, and fellow contributors to the work of the Tax Section (him much more than me). Steve warmed up to me when he realized I was a Florida Gator and shared his love for Golden Retrievers, both of which we often talked about during breaks at the annual Kiawah CLE program. Behind his direct style was a family man who wanted others to understand, improve and uphold the standards he believed in. Steve taught me how to be a better attorney, father, and person. He was truly a counselor in all senses of the word.

Steve’s contributions helped build the culture and collaboration that defines the Tax Section today. We are grateful for his service, leadership, and example, and honor the lasting impact he made on our profession. I am grateful to have known Steve and will miss him dearly.

Christopher Hannum serves as the 2025-2026 Chair of the NCBA Tax Section.

November 17, 2025/by TAX