Taylor English allows its attorneys the flexibility to deal with client problems in a cost-effective manner. We treat our clients the way we would want to be treated under the same circumstances.
Vivian Hoard helps solve complex tax controversy issues for both individual and business clients. By focusing her practice on civil and criminal tax controversy, tax litigation, whistleblower claims and voluntary offshore disclosures, Ms. Hoard has become a leader in the tax field. She has successfully represented individuals, small and mid-sized businesses and their owners, publicly traded companies, professional athletes and their agents, entertainers, doctors, lawyers and accountants.
Ms. Hoard regularly consults with accounting firms during audits to help them and their clients understand their procedural options for resolving disputes at the lowest level possible. If the accountant is unable to resolve the matter, Ms. Hoard will assist the taxpayer and accountant with Internal Revenue Service (IRS) appeals and at the U.S. Tax Court or U.S. District Court. Most cases are successfully settled. Occasionally a case presenting a unique legal issue or an unresolved fact pattern must be tried.
Ms. Hoard has successfully settled or tried civil tax controversies involving many varied tax issues, including tax shelter/sham transactions, conservation easements, family limited partnerships, excise taxes, passive loss issues, the civil fraud penalty, hobby loss issues, worker classification, trust fund liability, innocent spouse claims and much more. Ms. Hoard also has successfully represented taxpayers voluntarily disclosing offshore accounts and taxpayers targeted for criminal prosecution.
No taxpayer may be prosecuted for a tax crime until the U.S. Justice Department approves the prosecution. Until that time, the investigation remains confidential. Ms. Hoard focuses on resolving criminal tax cases before they are referred for indictment and become public.
Author of The Business Owners' Guide to Handling Tax Issues and the IRS: How to Avoid Getting into Trouble with the IRS, Ms. Hoard provides guidance for business owners in addressing common disputes with the Internal Revenue Service. Published in 2016, the book can be found on Amazon.com.
State Bar of Georgia
Atlanta Bar Association
State Bar of Georgia, Taxation Law Section, Past Chair
Atlanta Bar Association, Tax Law Section, Past Chair
American Bar Association
State Bar of Georgia, Children and the Courts Committee
Fellow of the American Bar Foundation
Leukemia & Lymphoma Society, TNT Participant, four endurance events
Girl Scout Leader, 2007-2011
Northwest Presbyterian Church, Member
The IRS denied fuel excise tax credits for industrial vacuum loaders known as “Guzzlers” used by an industrial waste removal company.
The government recognized the hazards of litigating the case and agreed for purposes of this case that the equipment qualified as Off-Highway Vehicles engaged in an off-highway business use and, therefore, qualified for the fuel excise tax credit.
The Tax Court agreed that gifts of family limited partnership interests in a family limited partnership for an incompetent taxpayer under guardianship did not violate §2036.
The Tax Court held that a “terminal rental adjustment” be ignored in determining whether a “qualified motor vehicle operating agreement” is a lease which allowed the taxpayer to deduct the lease payments rather than capitalizing and depreciating those payments.
The Tax Court held that the taxpayer relied on his accountant when he invested in a tax shelter and therefore penalties were inappropriate.
The Tax Court held that the Petitioner, a Delta pilot, had a profit motive for
engaging in his horse farming activities and therefore could deduct the losses associated with that activity.
IRS conceded challenge to Amendment Clause in Conservation Easement and settled on eve of trial reducing the alleged deficiency by more than $1.2 million.
The IRS asserted that the taxpayer did not materially participate in his yacht charter business and therefore the business was passive and his losses were not deductible.
Through a chronology of Petitioner’s business records, charter agreements, phone records, emails, and co-worker’s testimonials, the taxpayer established that he not only materially participated in the business operations of his yacht charter business, but also micro-managed that ...
Former criminal tax target wins partial civil penalty abatement.
Successfully represented many clients seeking reduced penalties under the IRS offshore voluntary disclosure.
The taxpayer had failed to report a W-2 showing wages of $2 million, but IRS abated a portion of the penalty upon a showing of reasonable cause.
The IRS abated penalties against NFL Football players who unwittingly invested in tax scam and provided information that resulted in criminal indictment of promoter.
Justice Department declines tax prosecution of accountant.
Taxpayer’s liability reduced from $1.2 million to $35,835 in a pending Tax Court case.
Criminal tax charges against entertainer dropped by IRS Special Agents.
Taxpayer wins $8 million penalty abatement.
- "International Tax Issues for the General Practitioner," Institute of Continuing Legal Education: State Bar SeriesDecember 15, 2016
- "Options for Handling an IRS Audit When Negotiations Fizzle Out with the Examination Division," Georgia Society of CPAs, 2016 IRS Solutions ConferenceDecember 7, 2016
- "Eggshell Audits," North Atlanta Tax Council LuncheonMarch 18, 2016
- "Handling an Eggshell Audit" and "Criminal Tax Defense," AAA-CPA 2015 Fall Meeting & Education ConferenceNovember 12, 2015
- Panelist, "IRS and DOJ Voluntary Disclosure and Whistleblower Programs," Atlanta Bar Association, Criminal Law SectionNovember 11, 2015
- "The Criminal Tax Coffee Klatch," The Georgia Society of CPAs 2015 Georgia Tax Forum, November 5 and December 3, 2015
- "The IRS Office of Appeals: They Can Work for You," Southeastern Accounting Show, The Georgia Society of CPAsAugust 27, 2015
- December 18, 2014
- December 17, 2014
- "Representing a Taxpayer from Audit to Tria," National Association of Women CPAsNovember 1, 2013
- "Representing the Target of a Criminal Tax Investigation," North Atlanta Chapter of the Georgia Society of CPAsJune 20, 2013
- "Conservation Easements: Recent IRS Challenges," ICLE Tax SeminarApril 25, 2013
- Author, The Business Owners' Guide to Handling Tax Issues and the IRS: Tips for Avoiding Trouble with the IRSOctober 2016
- "Amending Conservation Easements," Practical Tax StrategiesAugust 2013
- "Offshore Scheme Participants Can Get Onboard IRS Program," Practical Tax Strategies, 70, (March 2003): 159
- "Employment Tax Audits: both IRS Criminal and Civil Divisions Raise the Stakes," Journal of Taxation, Vol. 96, No. 6, (June 2002)
- December 16, 2016
- December 16, 2016
- "17 Taylor English Attorneys Achieve Top Recognition in 2016 Super Lawyers Business Edition," Atlanta CitybizlistDecember 16, 2016
- December 16, 2016
- December 6, 2016
- December 1, 2016
- November 21, 2016
- November 17, 2016
- November 15, 2016
- November 15, 2016
- July 20, 2016
- May 6, 2016
- "Taylor English's Vivian Hoard Invited to Join the Fellows of the American Bar Foundation," Atlanta CitybizlistApril 21, 2016
- "Taylor English's Vivian Hoard Invited to Join the Fellows of the American Bar Foundation," Atlanta PatchApril 21, 2016
- "Local Attorney Named Among Atlanta’s Five Star Financial Service Professionals," Marietta Daily JournalNovember 2, 2015
- February 23, 2017
- December 15, 2016
- December 13, 2016
- April 14, 2016
- February 19, 2016
- October 28, 2015
- February 20, 2015
- December 1, 2014
- Taylor English Tax Attorney, Vivian Hoard, Named One Of Atlanta’s Top Wealth Managers By Five Star Wealth Manager and Atlanta MagazineNovember 3, 2011
- December 16, 2010
- May 10, 2016
- November 8, 2013
- Corporate and Business
- Government and Internal Investigations
The University of Georgia School of Law, JD, 1985
Emory University School of Law, LLM, Taxation, 1990
The University of Georgia, BA, 1982
Courts & Adjudicative Bodies
U.S. Tax Court
U.S. District Court for the Northern District of Georgia
U.S. Court of Appeals for the 11th Circuit
U.S. Supreme Court
Georgia Trend Legal Elite, Taxes/Trusts and Estates 2010, 2013-2014, 2016
Georgia Super Lawyers, 2014-2017
"Five Star Award" for wealth management 2013, 2015