Attorney with L.L.M. (Taxation) and 30+ years in the international tax field
Expert in income and estate tax treaty interpretation and application
Considerable experience in diplomatically negotiating and working with foreign tax officials
International tax consultant with demonstrated expertise in tax policy and tax administration
Working knowledge of internationally accepted tax principles and practices
Experienced in drafting tax laws and regulations for emerging market economies
Experienced in training, instructing, and coaching tax law to foreign tax officials
Proficient in analyzing and drafting tax legislative and regulatory proposals
Perceptive understanding of USA tax administration and interrelationship of IRS functions
Director, Low Income Tax Clinic (3+ Years)
Former U.S. Army Officer
Personal History
Education: L.L.M.(Taxation), 1979, Georgetown University Law Center; J.D., 1974, University of Alabama School of Law; B.A., 1968, University of Alabama
Licenses: Attorney: Alabama State Bar, District of Columbia Bar, Virginia State Bar
Organizations: American Bar Association, Tax Section; Federal Bar Association; Fairfax County Bar Association; American Legion.
Accomplishments:
Attorney and International Tax Consultant 1997-2007
Attorney in private practice of law in Virginia, District of Columbia, and Alabama concentrating primarily on various aspects of tax and business law including representing U.S. and foreign clients in tax audits, tax appeals, and ruling requests; business formation and tax planning; estate planning; trusts and estates; tax shelters; executive compensation; and general business contracts (including internet contracts). Clients include: international investors, foreign companies and individuals doing business or employed in U.S., U.S. importers, construction companies, restaurant owners, a major credit card marketing firm, executives, business owners, real estate investors, tax-exempt 501(c)(3) organizations, criminal defense attorneys, consultants, financial planners, individuals and companies seeking advice regarding tax planning, estate planning and asset protection; and taxpayers involved in tax controversies and other matters with the Internal Revenue Service and state tax authorities.
Director, Legal Services of Northern Virginia Low Income Tax Clinic
As Direcor of Legal Services of Northern Virginia Low Income Tax Clinic, a part time position for 3+ years, managed the Low Income Tax Clinic, interacted with Internal Revenue Service and IRS Taxpayer Advocate personnel, advised and represented low income taxpayers and English Second Language (ESL) taxpayers in tax controversies before the Internal Revenue Service and state tax authorities.
International Tax Consultant
Egypt: Worked in Cairo, Egypt, on USAID Egypt Corporate Tax Reform Project. Conducted a comprehensive review of existing Egypt Corporate and Personal Income Tax Law and proposed legislation. Conferred with Egypt Income Tax Commissioner Hosni Gad and his technical staff regarding application and interpretation of Egypt Income Tax Law. Developed and drafted specific legislative proposals aimed at countering international tax avoidance involving transfer-pricing abuse, attribution of foreign profits to Egyptian businesses, and controlled foreign businesses. Conferred one-on-one with His Excellency the Minister of Finance Dr. Medhat Hassanein to explain and discuss proposals. Submitted written report and specific draft legislative proposals for consideration with proposed legislation.
Kosovo: Worked in Pristina, Kosovo, on USAID Kosovo Fiscal Reform Project as author and drafter of Tax Law Administration and Procedures Law and Comprehensive Personal Income Tax Law. Conferred personally with tax policy advisors, tax administrators, and local business leaders to insure their viewpoints incorporated in laws. Also reviewed charitable contribution laws, drafted regulation, and conferred with USAID official and NGO legal advisor regarding desirable regulatory and law changes.
Russia: Worked in Moscow, Russia, on USAID Russia Tax Reform Project with specific emphasis on assisting Russia tax enforcement personnel in developing an effective tax treaty exchange of information program. Developed effective working relationship with Russian counterparts, and provided Russian tax authorities with a detailed multi-year plan for implementing tax treaty information exchange program. Also, investigated likely tax havens for Russia tax authorities, and provided comprehensive list of tax havens that Russia tax authorities should monitor in order to reduce tax evasion.
Republic of Georgia: Participated in Tbilisi, Georgia, on a task force to draft initial regulations for Republic of Georgia new income tax code with particular responsibility for coordinating tax regulations with Georgia Law on Entrepreneurs and other laws; presented ad hoc seminars on tax treaty interpretation and administration to Georgia income tax treaty personnel.
Vietnam: Developed and taught a successful course in Ho Chi Minh City (Saigon) on income tax treaty interpretation and implementation. Students included Vietnam Government officials and international tax policy and enforcement personnel including treaty negotiators, treaty interpretation personnel and international auditors.
International Tax Treaty Class Developer/Instructor: Developed and taught within the United States classes on international tax treaties to international tax policy and enforcement personnel from the following countries: Mexico, Hungary, South Korea, Tanzania, Taiwan, and Sri Lanka.
Internal Revenue Service Assistant Commissioner (International) Washington, D.C. 20225
Tax Law Specialist (International) 1977-1997
Answer questions and resolve novel issues, where precedent is either non-existent or conflicting, regarding tax treaties and international tax law with legal responses that are both consistent with U.S. treaty policy and readily acceptable to the treaty partner and taxpayer.
Confer with corporate executives, tax attorneys, accountants, IRS officials, and foreign tax authorities to negotiate and equitably resolve the most complex and significant double taxation and treaty interpretation cases (both inbound and outbound transactions). Considered U.S. Competent Authority expert on tax treaty withholding, residency, treaty-shopping limitation on benefits, permanent establishment, FIRPTA, estate tax, and tax treaty interrelationship with Treasury Regulation 1.882-5.
Advised on the interpretation and application of U.S. tax treaties, and the interrelationship of the tax treaties with the Internal Revenue Code and other treaties. Considered U.S. Competent Authority expert on administrative provisions regarding mutual collection assistance, exchange of information, bank secrecy, arbitration, and on the interrelationship of tax treaties with NAFTA, GATT, and other treaties.
Acted as IRS technical expert for the following income tax treaty negotiations: Germany, Netherlands, Canada 1995 Protocol, Mexico, Mexico 1995 Protocol, Switzerland, Austria, Luxembourg, Portugal, India, Tunisia, Thailand, Pakistan, Singapore, and Malaysia. Coordinated IRS input to Treasury. Participated in all negotiation sessions, often leading discussions on treaty administrative provisions.
Advised on information exchange, bank secrecy, and disclosure issues involving both U.S. and foreign law. Negotiated Mexico, CIAT Model, Guyana, and Honduras Tax Information Exchange Agreements.
Submitted innovative tax compliance suggestions including original source idea for Treasury's 1996 expatriation proposal (partially enacted) to tax gains on the loss of citizenship or residency status.
Negotiator for four tax treaties adopting arbitration. Drafted original German arbitration provision.
Developed first draft of Canada 1995 Protocol mutual collection assistance provision; coordinated with Treasury, Justice, IRS Chief Counsel, and IRS Collection for further development and negotiation with Canada; and then provided technical guidance to IRS Collection on implementing provision.
Estate Tax Attoruney (International) 1974-1977
Examined federal estate and gift tax returns filed on behalf of both foreign resident U.S. citizens and nonresident aliens. Conferred with attorneys, accountants, and other estate representatives throughout USA to discuss legal issues, examine accounts, and value assets in order to determine appropriate Federal estate and gift taxes due.
Publications/Seminars/Interviews:
Co-authored taxation section of American Symphony Orchestra League "Artists from Abroad" website (2003) covering immigration on taxation treatment of foreign entertainers working in the USA.
In October 2006 revised and updated taxation section of American Symphony Orchestra League "Artists from Abroad" website regarding taxation of foreign entertainers. Conference panel participant and instructor for Virginia CLE Program “Tax Issues For Low Income People” (1.75 Credits) on October 24, 2007, at 2007 Annual Statewide Legal Aid Conference
Conference panel participant in seminar presentation NALI 208:“Keeping it Legal:, Part II: Federal Tax Withholding For Foreign Tax Artists” Answering to Uncle Sam: at Southern Arts Federation Performing Arts Exchange 2006 in Baltimore, MD on September 29, 2006.
Conference panel participant in seminar presentation :“Keeping it Legal:, Part II: Federal Tax Withholding and Reporting For Foreign Tax Artists”at Midwest Arts Conference 2005 in Indianapolis, IN on September 16, 2005.
Conference panel participant in seminar presentation on taxation of foreign entertainers at American Symphony Orchestra League Convention in San Francisco, CA on June 20, 2002.
Conference panel participant in seminar presentation on taxation of foreign entertainers at American Symphony Orchestra League Convention in Philadelphia, PA on June 13, 2002.
Tax Analysts Interview with Correspondent Sheryl Stratton regarding Internal Revenue Service interpretation and application of Circular 230, for feature story appearing in May 16, 2005, Tax Analysts “Tax Notes”, May 25, 2005 Tax Analysts “Tax Practice”, and other tax news publications.
MBC News (Korea) Interview with Washington Correspondent Chang Young Choi regarding USA tax enforcement system - partially aired on MBC News in Seoul, Korea, on May 3, 2002.
"Steuergesetze fur Anfanger," an interview with journalist Tanja Borchardt published in Washington Journal newspaper (German) on Friday, April 16, 1999, that discussed the U.S-Germany Income Tax Treaty and its application with respect to German citizens living, working, and/or studying in the USA.
Other Experience:
Regularly attended (over 20 years) as National Treasury Employees Union local union officer and steward with 20+ years labor law experience (6 years as Chapter President) hundreds of special executive-level briefings within IRS National Office regarding IRS strategies, operations, personnel, and procedure .
Instructed college level federal income tax lecture and correspondence courses
Instructed IRS seminars and courses on tax treaties, new tax legislation, and Conflict Management
Licensed real estate sales agent with residential sales experience
Experience with business and tax requirements for establishing and operating a small business
