REPRESENTATIVE MATTERS
Significant experience in tax practice and procedure (exam process (e.g., IDR, conferences, summons), fast-track mediation, representation before IRS Appeals (protest, rebuttal); penalties, including defenses and first-time abatement; tax shelters; and syndicated conservation easements (SCE), and litigation in the U.S. Tax Court and significant assistance in refund suits in the U.S. District Court and the U.S. Court of Federal Claims, including:
- Transfer of intangibles offshore, § 367(d);
- Bad-debt deduction, §166;
- Loss deduction including worthless stock, § 165;
- Foreign tax credits, §§ 901 & 902;
- Like-kind exchanges, §1031;
- Tax-advantaged transactions and judicial doctrines (economic substance, including § 7701(o), substance over form, step transaction);
- Transfer pricing, § 482;
- Passive activity losses, § 469;
- Constructive dividends and dividends received deduction, § 246, 316;
- Domestic production deduction, §199;
- Debt vs. equity;
- Executive compensation (§ 409A, § 83(b))
- Subpart F §956;
- Research credit § 41;
- Energy credit, § 48;
- Innocent spouse, §6015;
- Non-deductibility of fines and similar penalties, § 162(f);
- Mark-to-market election, §475;
- Method of accounting and changes, §§ 446, 481, Rev. Proc. 2002-18;
- Transactions involving Federal financial assistance, § 597;
- Functional currency, § 988;
- Privileges, attorney client, tax advisor § 7525, deliberative process;
- Closing and prefiling agreements;
- Review of requests for 9100 relief, Treas. Reg. §§ 301.9100-1 through -3;
- Circular 230;
- Check-the-box elections;
- Collections (offers-in-compromise, audit reconsideration, installment agreements, collection appeals).
Litigation - U.S. Tax court
Experience with all aspects of litigation (pleadings, discovery, motions, expert reports, trial, post-trial briefs) with primary emphasis on cases in U.S. Tax Court, which does not require advance payment of tax or penalties, as well as experience with refund cases in U.S. District Courts and U.S. Court of Federal Claims.
private practice:
Founder and administrator of the North Carolina Bar Association Tax Court Calendar Call Program (coordinate volunteer attorneys to assist taxpayers with cases during trial sessions).
government tenure (trial team member or lead):
- Won landmark case of an international tax issue affirmed on appeal of a subsequent disposition of intangibles under § 367(d). The tax was approximately half a billion dollars.
- Won litigation of a conservation easement case of more than $15 million deduction and a penalty after a 10-day trial.
- Won litigation of a syndicated conservation easement case of more than $20 million deduction and penalties after an 8-day trial.
- Won litigation of a syndicated conservation easement case of an almost $10 million deduction and a penalty after a 5-day trial.
- Won litigation of a bad-debt case in a 3-day trial.
- Won litigation of a bad debt, method of accounting, and penalty case.
- Syndicated conservation easement case litigated in a 9-day trial. (No opinion to date.)
- L&A supervisor and team member in a syndicated conservation easement case litigated in a 2 ½ week trial. (No opinion to date.)
- Prepared multiple significant cases for trial before settlement, including a leading transfer pricing case, innocent spouse, charitable deductions, constructive dividends, substantiation.
- Supervised practice group of attorneys reviewing all aspects of trial preparation for cases calendared for trial and significant litigation cases.
Refund Litigation (substantial assistance TO the Department of Justice)
Government Tenure:
- Prevailed in U.S. Competent Authority discretionary determination under the limitation-on-benefits provision in the US-Swiss treaty regarding nearly $40 million in taxes. (U.S. District Court and Court of Appeal)
- Prevailed in a foreign tax credit generator transaction and penalties, with nearly $800 million at issue. (U.S. Court of Federal Claims and Court of Appeal)
- Provided substantial assistance in a midco transferee liability case. (U.S. District Court)
- Prevailed in an income stripping/assignment of income issue of $21 million of income subject to tax. (U.S. Court of Federal Claims)
