Aaron A Farmer

d. February 4, 2026

Naples

Aaron A Farmer, 62, of Naples, FL, passed away in Naples, FL on February 4, 2026. He was born on September 9, 1963, to the late Donald E, and S. Eileen (Bussert) Farmer, of Amanda OH. Aaron was an "all American" farm boy, who stood for core American values of hard work, perseverance, and ingenuity. Aaron was a humble man, used his law degree to help others, and treated them with respect, which served as an inspiration to us all.

In 1981, Aaron graduated from Amanda-Clearcreek High School, Amanda, OH, where he excelled in both academics and sports. His outstanding performance in Boys Cross Country Track, won him many trophies: e.g. Aaron was District Champion in 1979 and 1980 (Class A), and received a Meritorious Award for outstanding participation in track for the 1981 season. Amanda-Clearcreek cross country ACES team relied on Aaron and his teammates, to win its second state championship. Aaron’s outstanding athletic and academic abilities won him a scholarship, to Wilmington College, OH, a private liberal arts college under the Quaker religious tradition.

In 1985, Aaron, received a B.A. from Wilmington College of Ohio. His outstanding academic performance earned him the Green Key which certifies that he was elected to the honor society of Wilmington College in recognition for excellence in scholarship. In 1982, he became a member of the Gamma Phi Gamma "Gobbler" Fraternity of Wilmington.

In 1993, Aaron graduated cum laude with a J.D. from Capital University Law School in Columbus, OH. In 1994, Aaron received a graduate tax scholarship to attend the University of Florida, Levin College of Law, where he graduated with an LL.M. in Taxation. During this program, he served as the Assistant Managing Editor for the Florida Tax Review.

Aaron's private law practice experience spans many decades and includes working as a business tax associate at national and Florida law firms, before he started his own tax practice in Naples, FL. His tax practice focused on international and domestic tax strategies, including mergers and acquisitions, real estate transactions, and tax controversies. Aaron was an active member of the Florida Bar Tax Section and the International Fiscal Association.

Aaron’s public service experience spans five years with the IRS Office of Associate Chief Counsel (International) Washington, DC where he worked on guidance related to international tax policy matters, and development of regulations for federal international tax laws. He was also involved in Enforcement & Litigation, representing the IRS Chief Counsel in high-level tax controversy and litigation matters on multinational entities and complex cross-border transactions.

Aaron is survived by his wife, Maria; siblings, Kevin (Cheri) Farmer, Vicki (Jim) Ward, Sheril Ann Farmer, Mathew Farmer, and their families.

Burial will take place at Maple Hill Cemetery, Stoutsville, OH at a later date. Funeral arrangements are entrusted to FRANK E. SMITH FUNERAL HOME.

In lieu of flowers, donations may be made to the Amanda-Clearcreek High School’s Athletic Department Cross Country Track Team, 328 E Main St., Amanda, OH 43102.

To leave an online condolence, and sign the guestbook, please visit www.funeralhome.com

To order memorial trees or send flowers to the family in memory of Aaron A Farmer, please visit our flower store.

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