SECTION UPDATE
Tax Law Section Year-End Update
By Julian A. Fortuna
Taylor English Duma LLP
jfortuna@taylorenglish.com
D
uring the fiscal-year ending on May 31, 2013, the
Tax Law Section hosted three CLE Seminars and
participated in three joint meetings with the Taxation
Law Section of the State Bar of Georgia. We also co-hosted
various social events with the Elder Law, Estate Planning
and Probate, and Family Law Sections and with the Georgia
Society of Certified Public Accountants.
Our first CLE Seminar was a Breakfast Meeting held
in October at the Buckhead Club featuring Matthew R.
Crow, ASA, CFA, President, Mercer Capital. Mr. Crow’s
presentation was entitled “Tips, Tricks and Secrets of the
Business Appraisal World: What Every Attorney Needs to
Know When Employing a Business Valuation Expert.” The
Second CLE Seminar was a Breakfast Meeting in November
at the Buckhead Club featuring Doug W. Butler, J.D., of
Moore Ingram Johnson and Steele, LLP. Mr. Butler discussed
“Using Small Captive Insurance Companies to Reduce
Taxes and Lower Premiums.” The final CLE Seminar was a
luncheon meeting sponsored by AB Bernstein Global Wealth
Management. Bernstein National Managing Director, Paul S.
Lee, J.D. LL.M. spoke about the impact of the “American Tax
Relief Act of 2012” on income, estate and gift tax planning
for high net worth individuals and business owners.
Two of the joint meetings held with the Taxation Law Section
of the State Bar of Georgia were Tax Bar Liaison Meetings.
Representatives from the Georgia Department of Revenue
and the Georgia Attorney General’s Office attended these
meetings. The purpose of these semi-annual meetings held
in November and May each year was to provide a forum
for discussion of administrative, legislative and judicial
developments impacting taxpayers in Georgia. The other
joint meeting was a CLE Seminar held in January entitled
“Ethics and Professionalism in the Practice of Tax Law”. At
this meeting, David F. Golden, Partner, Troutman Sanders,
presented an update on the regulations governing practice
before the Internal Revenue Service and a discussion of
The Official News Publication of the Atlanta Bar Association
recent cases addressing the circumstances under which
taxpayers have avoided civil tax penalties due to good
faith reliance on the advice a competent tax professional.
Following the presentation on Ethics, the featured speaker,
Honorable Charles R. Beaudrot, Jr., Chief Judge of the
newly-established Georgia Tax Tribunal, addressed the
topic of Professionalism. Judge Beaudrot discussed his
expectations regarding professionalism in the Georgia Tax
Tribunal noting that it is a non-jury trial court where the
parties will always be a taxpayer and the State of Georgia.
He reminded the participants that litigation of tax cases
differs from litigation with a non-recurring party in that the
government is a unique litigant because it must consider the
ramifications of a potential settlement or decision after trial
on other taxpayers. Thus, it does not always have the same
motivations or incentives as a private litigant. He went on the
say that while he expects all litigants to be forthcoming in
responding to discovery requests in the Georgia Tax Tribunal
he will not tolerate “fishing expeditions.”
For the upcoming year, the Tax Law Section is planning to
continue its joint programs with the Taxation Law Section
of the State Bar of Georgia, including the semi-annual Tax
Bar Liaison Meetings. We also plan to have more luncheon
seminars and joint events with other Atlanta Bar Sections.
Our first joint program this year will be an Estate Planning
Forum at the Cobb Energy Centre featuring Natalie B.
Choate, a renowned Trusts and Estates Lawyer. The
program is planned for October 30, 2013 and will be cosponsored with the Estate Planning and Probate Section and
includes 3.5 hours of CLE followed by a cocktail reception.
We are projecting an attendance of nearly 200, so please
register early. ■
June/July 2013
THE ATLANTA LAWYER
43