Tax

Overview

We understand that the tax structure of every business and investment transaction is critical to financial success. We can guide you with strategies that will allow your business and family to reduce taxes and thereby enhance your earnings and overall wealth.

Our tax practice is notable for the scope and diversity of the matters we handle. We regularly provide tax advice related to the formation, financing, operation, restructuring and disposition of a wide variety of business entities. Our attorneys counsel tax-exempt organizations on formation and operational compliance. We also represent individual, business, trust, estate and tax-exempt clients in civil and criminal tax controversies before federal, state, local and foreign tax authorities and administrative tribunals, and before federal and state courts in tax litigation.

Our tax practice focuses on helping businesses, corporate executives and families enhance and preserve wealth though income, estate and gift tax planning, business succession planning, family wealth planning, charitable giving strategies and employee benefit plans, such as employee stock ownership plans. C-level executives and their employers turn to our attorneys for the structuring of compensation agreements that minimize tax obligations.

Our tax practice is managed by talented and creative attorneys with decades of tax planning and controversy experience, including the former general tax counsel for a company with operations in more than 100 countries, an attorney with Big Four and IRS experience, plus multiple attorneys with the highest peer review ratings and leadership positions in the tax sections of both the Atlanta Bar Association and the State Georgia Bar of Georgia. We frequently publish articles in tax journals and speak at tax conferences before other members of tax bar and associations of certified public accountants.

Experience

Multiple opportunity zone transactions
Lead counsel in various opportunity zone transactions pursuant to 26 U.S.C. Subchapter Z, including significant office development in south Florida, mixed-use retail and multi-family adaptive re-use project in Greenville, SC and office and multi-family adaptive re-use project on west Atlanta’s “Beltline”. Cumulative transaction value in excess of $150 million.
Farming activities for profit
IRS agreed that taxpayers who raised cattle and ducks for their duck hunting preserve were engaged in farming activities for profit.
Criminal Tax Acquittal
Represented taxpayer in criminal worker classification case in the Northern District of Georgia. The jury acquitted the taxpayer of all tax charges.
Conservation Easement
Recently tried conservation easement case involving a charitable contribution deduction on the donation of 500 acres along five miles of navigable water near the Atlantic Ocean. Decision pending in the United States Tax Court.
Innocent Spouse Request
Obtained innocent spouse relief from all tax liabilities for innocent spouse.
Conservation Easement
Recently tried conservation easement case involving the disallowance of a charitable contribution deduction on the donation of a golf course to a conservation easement. Decision pending in the United States Tax Court.
Film tax credits
Represented a bank lender in the financing of a tax credit syndicate using ownership interests in the entities owning film tax credits as collateral for the loan.
Use of Lear Jet for business
IRS agreed owner of Lear Jet entitled to interest, deprecation and operating expense deductions.
Use of lodging facility by religious organization
Represented one of the world's largest religious organization before the Georgia Department of Revenue, which agreed not to impose sales use and lodging taxes on use of lodging facility by church members and related groups.
Tax planning for business transactions
Representing business entities in a wide variety of industries on tax matters related to formation, financing, operations, restructuring, and dispositions.
ESOP transactions
Represented business owners, plan sponsors, trustees, lenders, and related clients in a wide variety of tax issues arising in Employee Stock Ownership Plan ("ESOP") transactions ranging in value from $10-$300 million.
Tax planning for S Corporations, LLCs and partnerships
Advised numerous S Corporations, LLCs and partnerships, and their owners, regarding initial qualification and the taxation of operating and investment income, raising debt and equity capital, executive compensation, and disposition of assets or entities.
International tax controversy
Representing large, complex group of foreign entities, including a private foundation and its founders in an IRS examination involving classification and taxation of entities with more than $50 million of tax and penalties at stake.
Theft Loss
Represented retired NFL football player in case where the IRS denied a theft loss the taxpayer suffered when his licensed investment adviser misappropriated $1,679,500 of his funds. Decision pending in the United States Tax Court.
Eligibility for fuel excise tax credits
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.
Estate of Kelly v. Commissioner, T.C. Memo 2012-73
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.
Challenge to Amendment Clause in Conservation Easement
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.
IRS agreed owner of yacht charter business materially participated
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 ...
IRS abated or reduces FBAR penalties for reasonable cause and non-willful behavior
Successfully represented many clients seeking reduced penalties under the IRS offshore voluntary disclosure.
NFL Football players granted penalty abatement
The IRS abated penalties against NFL Football players who unwittingly invested in tax scam and provided information that resulted in criminal indictment of promoter.
Tax planning for renewable energy credits and grants
Represented solar, wind, and biomass renewable energy developers in the structuring of entities to raise equity and debt supported by tax credits and grants.
International and domestic tax matters for large non-profit university
Representing large non-profit university with respect to domestic and international tax planning, compliance and controversy matters.
Tax planning for real estate transactions
Represented group of investment entities on the tax-deferred sale of large tracts of real estate valued at more than $500 million. Structured all kinds of tax-free like-kind exchanges of real estate, including forward, reverse, construction and related-party exchanges.
State or local taxing authorities investigations, opinions or rulings
Represented clients in investigations or in obtaining an opinion or ruling from state or local taxing authorities regarding the application of sales and use tax to various products and services.