Tom Cullinan counsels clients in tax controversies against the Internal Revenue Service (IRS). Tom represents corporations, partnerships, and high net-worth individuals in all phases of tax controversy, including IRS audits, appeals and tax litigation. Tom has extensive experience settling tax cases and is well-versed in tax litigation when the parties cannot agree to an administrative resolution. Tom litigates tax cases in the U.S. district courts, the U.S. Tax Court, the U.S. Court of Federal Claims and appellate courts.
Clients describe Tom as having “great knowledge of the procedure and internal workings of the IRS,” (Chambers USA: America’s Leading Lawyers for Business, 2009), and say he “has a fantastic knowledge of tax procedure.” (Chambers USA: America’s Leading Lawyers for Business, 2010). They say he "is particularly well versed in tax controversy issues," (Chambers 2013) and is "a strong tax litigator" who is "very good in serious tax litigation." (Chambers 2015).
The IRS appointed Tom to its Advisory Committee (IRSAC) in 2015 and he currently serves as chair of its Large Business & International (LB&I) subcommittee. The IRSAC suggests operational improvements, offers constructive observations regarding current or proposed IRS policies, programs, and procedures, and advises the Commissioner with respect to issues having substantive effect on federal tax administration.
Prior to joining Sutherland, Tom served as a law clerk for the Honorable Jerome Turner, U.S. District Court, Western District of Tennessee. Tom started his career as a CPA working with clients in the retail, manufacturing and real estate industries.
View Tom's representative matters here.
Awards and Rankings
Recognized by Chambers USA: Guide to Leading Business Lawyers in the area of tax (2009-2016)
Selected for inclusion in Georgia Super Lawyers® (2012-2016)
Recognized by The Legal 500 United States in the area of U.S. taxes: contentious (2016)
Selected for inclusion in Georgia Super Lawyers® “Rising Stars” (2007)
Member, Court Procedure and Practice Committee and Former Chair, Tax Shelter Litigation Subcommittee, Taxation Section, American Bar Association
Member, American Association of Attorney-CPA's(AAA-CPA)
Member, Civil and Criminal Tax Penalties Committee and Former Chair, Civil Penalties Subcommittee, Taxation Section, American Bar Association
Former Member, Board of Governors, Court of Federal Claims Bar Association
Fellow, American College of Tax Counsel
Chair, Large Business & International (LB&I) subcommittee on Internal Revenue Service Advisory Council (IRSAC)