Joe DePew, a member of Sutherland’s Tax Practice Group, focuses on tax litigation and controversy, corporate taxation, and income tax with an emphasis on federal and state procedures, dispute resolution, collection, and tax litigation.
Joe has represented hundreds of clients in their federal and state tax examinations. He has also represented numerous clients before the Administrative Appeals Division of the IRS, state agencies, and in litigation before the U.S. Tax Court, U.S. district courts, the U.S. Court of Federal Claims, and various state courts.
His representation of clients in federal and state tax controversies spans a broad range of substantive and procedural issues, including: statute of limitations, business versus non-business income, recognition of losses, cost of performance, family limited partnerships (validity and discounts), penalties, reasonable compensation, timing of deductions, business purpose, economic substance, worker classification, research and development credits. Joe has represented clients across a wide range of industries including: transportation, cable, logistics, insurance, communications, manufacturing, energy, banking and finance, healthcare, timber, real estate, marketing, retail and automotive. He also advises on corporate planning transactions.
Before joining Sutherland, Joe served as the Southeast Area Director of Tax Controversy Services for a Big Four accounting firm. He frequently speaks on tax issues, provides in-house courses for clients, and presents to national industry groups.
REPRESENTATIVE EXPERIENCE
Joe’s recent representative experience includes:
- Alpha I, et al. v. United States, in three separate rulings, the Court of Federal Claims determined (i) that the identity of a partner is not a “partnership item” that may be determined in a partnership proceeding; (ii) that the taxpayers’ concession of certain issues precluded any application of the maximum 40% accuracy-related penalty; and (iii) that the Defendant, United States’ assertion of the deliberative process privilege was improper and ordering the United States to produce certain documents requested by the plaintiffs in discovery.
- Estate of Williams v. Commissioner, in which the Tax Court held for the taxpayer in a case involving (i) the value and interest in stock of a closely held Coca-Cola Bottling Corporation and (ii) whether the sales proceeds represented a separate asset of the estate or merely replace an asset that was adeemed (constructively sold before death).
- Ginsburg v. Commissioner, focusing on the proper interplay of various statute of limitation provisions between TEFRA partnership matters and non-TEFRA matters. Complete taxpayer victory with the Court dismissing the case based upon the statute of limitations.
- Ongoing litigation with the Illinois Department of Revenue, in which the Department is challenging five separate transactions claiming that the income generated from the transactions is business income rather than non-business income.
- Carling Technologies v. Commissioner, in which the reasonable compensation of the Chief Executive Officer of the corporation was at issue. The case was resolved favorably after two days of trial.
- Resolution of potential $105 million civil penalty by the Internal Revenue Service exam team resulting in the non-assertion of any penalty.
- Representing a taxpayer before the California Franchise Tax Board related to the proper treatment of foreign currency transactions, including the deductibility of losses related to the transactions. Favorably resolved the matter administratively.
- W.M. Investments, LLC v. New York State Department of Taxation and Finance, represented a taxpayer in quashing a subpoena by the New York State Department of Taxation and Finance. Case resulted in the Department of Taxation and Finance discontinuing the matter and withdrawing the subpoena.
- Representing a corporation and individuals in an administrative proceeding with the New York State Department of Taxation and Finance in which the Department was challenging the taxpayers’ treatment of certain items of income and deductions as well as the amount of proper gain reported related to its hedge fund activities.
- Representing a taxpayer before the Internal Revenue Service on the proper amount of air excise taxes to be paid.
- Representing a taxpayer before the IRS Administrative Appeals Division related to the deductibility of certain merger-related costs.
PROFESSIONAL AND COMMUNITY INVOLVEMENT
- Member, Southeast Business Tax Forum, Advisory Board
- Member, Tax Section, American Bar Association
- Member, Tax Section , Georgia Bar Association
- Member, Tax Section, Atlanta Bar Association
RECENT PUBLICATIONS AND SPEAKING ENGAGEMENTS
- Co-Author, “Practice Notes: Post-Appeals Mediation,” The Tax Executive (July-August 2012)
- Co-Author, “Practice Notes: The Work-Product Doctrine,” The Tax Executive (May-June 2012)
- Co-author, “The Examination Process in the Large and Mid-size Business Division,” 2 Corporate Business Taxation Monthly 9 (June 2001)
- Co-author, “Using ADR to Resolve Corporate Tax Controversies,” 2 Corporate Business Taxation Monthly 1 (October 2000)
- Speaker, “Federal and State Tax Issues Related to Employment,” TEI San Francisco Chapter (September 20, 2012)
- Speaker, “Audit and Appeals Developments Impacting All Taxpayers,” TEI Region VII Conference (June 27-July 1, 2012)
- Speaker, Sutherland Tax Education Series (November 30, 2011)
- Speaker, “Audit and Appeals Developments Impacting All Taxpayers,” TEI Region VII Conference (June 22-25, 2011)
- Speaker, “Update on Privilege and Litigation,” 2009 Southeast Business Tax Forum, Four Seasons, Atlanta, Georgia (May 18–19, 2009)
- Speaker, “IRS Controversy Update,” Tax Institute, Inc., 2009 National IRS Audits and Appeals: Strategies for Success, Westin O’Hare, Chicago, Illinois (May 13–15, 2009)
- Speaker, “The President-Elect’s Tax Plan: Likelihood of Adoption and Possible Impact on Individuals and Corporate America,” Tax Education Series VI, Georgia Tech Global Learning Center, Atlanta, Georgia (November 18, 2008)
- Speaker, “IRS Controversy Matters,” Tax Executives Institute’s Region II - Tax Forum-2008, Atlantic City, New Jersey (June 17–18, 2008)
- Speaker, “A Closer Look at Circular 230 and the New Preparer Penalty Rules,” Tax Education Series V, Georgia Tech Global Learning Center, Atlanta, Georgia (April 24, 2008)
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