Brian Gardner focuses his practice on federal, state and international tax controversy and tax planning matters. He represents taxpayers in IRS audits, appeals, refund claims and in U.S. Tax Court. Mr. Gardner has experience representing individuals and companies in tax controversy and litigation matters concerning, among other things, defense of conservation easements, passive income losses, net operating losses, innocent spouse claims, employment taxes, trust fund recovery penalties and offshore voluntary disclosures. 

Mr. Gardner regularly consults with businesses in a variety of industries including e-commerce, manufacturing, technology and health care on federal and state tax planning issues. 

Mr. Gardner attended Villanova University School of Law as a Dean’s Merit Scholar where he worked in the Villanova Federal Tax Clinic. He was awarded the Federal Tax Clinic Award, given to the top student in the Tax Clinic. Mr. Gardner successfully represented clients in controversies with the IRS including Collection Due Process hearings, innocent spouse claims, installment agreements, offers in compromise and other IRS collection matters.


American Bar Association

State Bar of Georgia

Atlanta Bar Association, Tax Section


Speaking Engagements




Georgetown University Law Center, LLM, Taxation, 2018

Villanova University School of Law, JD, 2013

Furman University, 2010

Bar Admissions


Courts & Adjudicative Bodies

U.S. Tax Court

U.S. District Court for the Northern District of Georgia

U.S. District Court for the Middle District of Georgia

U.S. District Court for the Southern District of Georgia

U.S. Court of Appeals for the Federal Circuit

U.S. Court of Appeals for the 11th Circuit

U.S. Court of Federal Claims

Supreme Court of Georgia


Young Lawyers Division Leadership Academy Class of 2017, State Bar of Georgia

Federal Tax Clinic Award, top student in Tax Clinic

Georgia Super Lawyers, Rising Stars, 2018-2019