REPRESENTATIVE EXPERIENCE Tom has worked on cases involving the research tax credit, the foreign tax credit, corporate-owned life insurance, transactions alleged to lack economic substance, “listed” transactions, “tax shelters,” and accuracy-related penalties, among many others. Tom’s representative experience includes:
- Organizing a coalition of law firms that were representing clients who had engaged in a type of “listed” transaction to interface with the IRS in a global-settlement process.
- Representing approximately 200 high net-worth individuals who had participated in a wide variety of alleged tax shelter transactions in IRS audits and settlements.
- Burks v. United States, 633 F.3d 347 (5th Cir. 2011) (holding that an overstatement of basis is not an omission from gross income such that an extended statute of limitations was inapplicable and that the IRS’ adjustments were therefore time-barred).
- Petaluma FX Partners, LLC v. Commissioner, 591 F.3d 649 (D.C. Cir. 2010) (the D.C. Circuit accepted the argument we made as amicus that the Tax Court erred due to jurisdictional constraints in upholding certain adjustments and penalties in a so-called “Son of Boss” case).
- Klamath Strategic Inv. Fund, LLC v. United States, 568 F.3d 537 (5th Cir. 2009) (holding, in a case involving a transaction that the IRS called “BLIPS” or “Son of Boss,” that the transaction lacked economic substance because of understandings between the bank and adviser that were unknown to the taxpayers, but that the taxpayers were not liable for any penalty).
- K2, Inc. v. Commissioner, No. 14377-07 (2009) (after K2 prevailed on a motion for partial summary judgment in the Tax Court, the IRS conceded almost all of the liability that it had asserted against K2 as an alleged transferee in a case that the IRS alleged was an “intermediary” tax shelter transaction).
- PK Ventures, Inc. v. Commissioner, 311 Fed. Appx. 196 (11th Cir. 2008) (we were retained to seek reconsideration and file an appeal for many different issues that the taxpayers had lost after a trial when represented by other counsel; the Tax Court reversed much of its initial decision over issues that we demonstrated it lacked jurisdiction to consider, and the Eleventh Circuit agreed that the taxpayers should have been allowed to raise a statute of limitations defense that negated many of the IRS’ other adjustments).
- Schneider Interests, L.P. v. Commissioner, 119 T.C. 115 (2002) (in what is now a “textbook” case, the Tax Court granted the taxpayer’s motion for a protective order against voluminous and burdensome IRS discovery requests).
PROFESSIONAL HONORS AND AWARDS
- Recognized by Chambers USA: Guide to Leading Business Lawyers in the area of tax (2009–2012)
- Selected for inclusion in Georgia Super Lawyers® (2012)
- Selected for inclusion in Georgia Super Lawyers® “Rising Stars” (2007)
PROFESSIONAL AND COMMUNITY INVOLVEMENT
- Member, Court Procedure and Practice Committee and Former Chair, Tax Shelter Litigation Subcommittee, Section of Taxation, American Bar Association
- Member, Civil and Criminal Tax Penalties Committee and Chair, Civil Penalties Subcommittee, Section of Taxation, American Bar Association
- Former Member, Board of Governors, Court of Federal Claims 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, “Is the IRS Always Right? Judicial Deference to Treasury Regulations and Other IRS Positions,” Journal of Tax Practice and Procedure (August-September 2012)
- Moderator, “Is the IRS Always Right? Judicial Deference to Treasury Regulations and Other IRS Positions,” NYU 4th Annual Tax Controversy Forum (June 15, 2012)
- Speaker, "Civil Penalties: The Current State of Affairs and the Need for Reform," ABA 28th Annual National Institute on Criminal Tax Fraud and First National Institute on Tax Controversy (December 1-2, 2011)
- Speaker, Tax Education Series IX (November 30, 2011)
- Speaker, “Economic Substance Codification,” TEI Forth Worth Chapter Lunch (August 31, 2011)
- Speaker, "Reports of Subcommittees on Important Developments," ABA Section of Taxation May Meeting (May 5-7, 2011)
- Co-author, “Economic Substance Doctrine: Unconstitutionally Vague?” Tax Notes (February 7, 2011)
- Speaker, “Promoter and Material Advisor Litigation and Related Proceedings,” ABA Tax Section Meeting (January 20-22, 2011)
- Speaker, “Uncertain Tax Positions: The IRS Response to Taxpayer Concerns,” Tax Education Series and Subsequent Webinar (October 1, 2010)
- Speaker, “Civil Tax Penalty Abatements – Fact or Fiction?,” ABA Tax Section Meeting and Subsequent ABA Nationwide Teleconference (September 23-25, 2010)
- Speaker, “Updates on Current Issues in Federal Income Tax,” TEI Atlanta Chapter Meeting (September 21, 2010)
- Speaker, “Section 7701(o) – The Newly Codified Economic Substance Doctrine,” Tax Education Series VIII (June 16, 2010)
- Speaker, “Penalties – IRS Policy and Practice,” Insurance Tax Conference (November 5, 2009)
- Speaker, “Settling a Tax Case with the Government,” Tulane Tax Conference (October 29, 2009)
- Speaker, “Court Procedure: Transferee Liability Issues—The Pursuit of Taxes,” ABA Section of Taxation Meeting (January 2009)
- Speaker, “Civil and Criminal Tax Penalties: Experts on ‘Legal’ Matters,” ABA Section of Taxation Meeting (January 2009)
- Speaker, “Managing Partnership and LLC Audits and Litigation” and “Coping with the New and Expanded Penalty Regime Including Balancing Circular 230 and FIN 48 Requirements,” Hawaii Tax Institute (October 2008)
- Speaker, “Federal Tax: Privileges and Penalties,” Tax Executives Institute (TEI) Region II Tax Forum (June 2008)
- Speaker, “Civil Penalties: Have We Come Full Circle?” ABA Section of Taxation Meeting (May 2008)
- Author, “This One Left Us Jaded,” 118 Tax Notes 422 (January 21, 2008)
- Speaker, “Defending Against Penalties in Audit and Litigation,” TEI New Jersey Chapter (November 2007)
- Speaker, “The New Rules of Engagement for Tax Controversy,” Taxation of Business Transactions Conference, Atlanta, Georgia (May 2007)
