The Firm has a broad tax practice, with clients throughout Mississippi as well as non-resident clients with interests in Mississippi. The Firm’s tax attorneys advise clients concerning a wide range of matters ranging from corporate acquisitions and dispositions to individual tax planning. The Firm also represents clients in tax controversies with federal, state, and local tax authorities. The Firm frequently appears before the Mississippi Department of Revenue and the Board of Tax Appeals to appeal tax assessments and to obtain advance rulings, often for the purpose of seeking economic development incentives. The Firm’s tax lawyers also practice before local tax authorities, handling appeals of property tax assessments and obtaining ad valorem tax exemptions. In addition, the Firm provides services to a variety of tax-exempt organizations, including several private foundations. The Firm’s tax attorneys also play a significant role in planning new businesses and selecting business entities.
- The Firm represents a national business enterprise in connection with a multi-million dollar assessment of Mississippi income tax based upon the use of certain apportionment formulas. The case is currently on appeal to the Mississippi Supreme Court.
- The Firm represents an Estate in a matter of first impression involving Section 6166 of the Internal Revenue Code, which grants an extension of time for payment of estate tax where the estate consists largely of an interest in a closely held business.
- The Firm represents a regional business enterprise in connection with an multi-million dollar assessment of Mississippi income tax attributable to the available of certain income tax credits. The case is currently in administrative appeals.
- The Firm has represented several taxpayers in connection with IRS assessments relating to defending charitable deductions for conservation easements on Mississippi wetlands and recreational properties.
- Represented client before Fifth Circuit Court of Appeals and obtained reversal on tax issue. Court found that client was entitled to refund of the federal gift taxes and penalties paid to the IRS. Tatum v. United States of America, No. 10-60852 (August 8, 2011).