Litwin Law - State & Local Tax Law

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P: (678) 990-0600
F: (678) 990-0604
Address: 1742 Mt. Vernon Rd., Suite 300, Atlanta, GA 30338

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RICHARD COPE LITWIN

State and Local Tax Law Specialist

For nearly three decades, Richard C. Litwin has helped resolve state and local tax issues for individuals and businesses. His Georgia-based, national practice is 100% dedicated to state and local tax law issues with state taxing agencies in Georgia, in other U.S. states and in multiple states/jurisdictions for tax law, since 2008.

As a former Assistant Attorney General in the Tax Section of the Georgia Attorney General’s Office, Richard leverages insight and experience from the perspective of a taxing authority. Before building his own state and local tax practice, Richard was a partner with a boutique litigation firm in Atlanta. Early in his career Richard was a tax accountant at the former Arthur Andersen and worked in the Criminal Division of the State of Georgia, Department of Law, where he represented the State of Georgia in capital felony appeals before the Supreme Court of Georgia.

His counsel on hundreds of state and local tax matters have helped protect the financial interests of both individuals and businesses. Notably, he obtained a withdrawal of a $10 million trust fund assessment issued against the managing member of a limited liability company (LLC) that owned a chain of franchised restaurants, by convincing the state taxing agency that the relevant statute under which the assessment was issued applied to officers and employees of corporations but not to members, managers and employees of LLCs. He also obtained a reduction from a county taxing authority (for three years) in the value of property from $1.795M to $930,000. (View more state and local tax issues that Richard has represented.)

Richard has earned the highest national peer rating (AV rated) by Martindale-Hubbell for his counsel in state and local tax law. He has been named to Georgia’s list of Super Lawyers every year since 2008 and to the Top 100 Lawyers in Georgia for Tax Law (2012). U.S.News & World Report includes Richard among the list of Best Lawyers and Law firms for state and local tax law. His state and local tax clients have helped him achieve the highest rating of 10 and a clients’ choice ranking with the online legal resource AVVO.

Richard currently serves or has served on several task forces and committees specific to state taxation including:

Georgia Department of Revenue Attorney Liaison Committee (Co-moderator); Georgia Department of Revenue Special Task Force on Consolidated Income Tax Return Regulations; State Bar of Georgia Tax Section’s Georgia Tax Tribunal Task Force; Education Committee of the State Bar of Georgia Section of Taxation (Chair); Georgia Department of Revenue Business Advisory Committee. Richard Litwin speaks frequently on state and local tax issues. He has articles published in the Georgia Bar Journal and other national publications and law journals. He also writes about state and local tax issues in his blog, “Pass the SALT.”

Richard Litwin is licensed by the State Bar of Georgia and is authorized to negotiate with taxing authorities in any U.S. state. He earned his law degree from Emory University School of Law and earned his Bachelor’s of Science degree (cum laude, Phi Beta Kappa) from the University of South Carolina (USC). He is an active volunteer for Pro Bono Partnership of Atlanta. Richard is an enthusiastic supporter of USC athletics and enjoys playing tennis.

Summary

Admissions

  • 1987, Georgia
  • 1989, U.S. District Court, Southern District of Georgia
  • 1989, U.S. District Court, Middle District of Georgia
  • 1991, U.S. District Court, Northern District of Georgia
  • 1995, Supreme Court of the United States
  • 1999, U.S. Tax Court

Education

  • J. D., Emory University School of Law, 1987
  • B.S., University of South Carolina (cum laude), 1984

Community/Pro Bono

  • Pro Bono, Partnership of Atlanta
  • At Large Member – Board of Visitors, USC
  • Tax counsel to not-for-profit organizations

Past Employment Positions

  • Partner, Macey Wilensky Cohen & Kessler, LLP, 1998 – 2003 (associate from 1995 – 1998)
  • Assistant Attorney General, Georgia Attorney General’s Office, Tax Division, 1990 – 1995
  • Assistant Attorney General, Georgia Attorney General’s Office, Criminal Division, 1989 – 1990
  • Arthur Andersen & Co., 1987 – 1989

Professional Associations and Memberships

  • Co-Moderator, Georgia Department of Revenue Attorney Liaison Committee 2011 – Present
  • Member of the State Bar of Georgia Tax Section’s Georgia Tax Court Task Force
  • State Bar of Georgia, Section of Taxation, Chair, 2002 – 2003
  • Atlanta Bar Association, Section of Taxation, Chair, 2004 – 2005
  • Atlanta Bar Association, Section of Taxation, Board of Directors, 2000 – Present
  • Georgia Department of Revenue Business Advisory Committee, Member, 2007 – 2008
  • Georgia Department of Revenue Special Task Force on Consolidated Income Tax Return Regulations
  • Atlanta Bar Association CLE, Board of Trustees, 2008 – 2011
  • State Bar of Georgia, Unlicensed Practice of Law Standing Committee, 2007 – Present

Recognitions

Honors/Peer Recognition

  • Georgia Super Lawyer 2008 – 2018
  • 2011 Top 100 Georgia Super Lawyers
  • GeorgiaTrend Magazine’s 2005, 2011, 2013, 2014 & 2018 Legal Elite in Tax, Trusts and Estates
  • The Best Lawyers in America (U.S. News & World Report), Tax Law, 2010 – 2019
  • Top Rated Lawyers in Tax Law (American Lawyer Media and Martindale-Hubbell) 2012 – 2018
  • Best Taxation Advisory Agency 2018 – Georgia (Legal Elite)
  • Nomination for the  “Attorneys to Watch 2018” for Atlanta Attorney at Law Magazine.

Affiliations

Professional Associations and Memberships

  • Co-Moderator, Georgia Department of Revenue Attorney Liaison Committee 2011 – Present
  • Member of the State Bar of Georgia Tax Section’s Georgia Tax Court Task Force
  • State Bar of Georgia, Section of Taxation, Chair, 2002 – 2003
  • Atlanta Bar Association, Section of Taxation, Chair, 2004 – 2005
  • Atlanta Bar Association, Section of Taxation, Board of Directors, 2000 – Present
  • Georgia Department of Revenue Business Advisory Committee, Member, 2007 – 2008
  • Georgia Department of Revenue Special Task Force on Consolidated Income Tax Return Regulations
  • Atlanta Bar Association CLE, Board of Trustees, 2008 – 2011
  • State Bar of Georgia, Unlicensed Practice of Law Standing Committee, 2007 – Present

Speaking Engagements

Classes/Seminars

UPCOMING

Presentation: “RESIDENCY FOR STATE INCOME TAX PURPOSES”
Event: Southeastern Accounting Show
Date: August 30, 2018
Location: Atlanta, GA

Presentation: “TAX FRAUD IN THE CONTEXT OF STATE TAXATION”
Event: GSCPA Fraud and Forensic Accounting Conference
Date: September 27, 2018 @ 2:10PM
Location: Atlanta, GA

PAST

Presentation: “SO YOUR CLIENT WANTS TO MOVE TO FLORIDA – STRATEGIES FOR CHANGING LEGAL RESIDENCY FOR STATE INCOME TAX PURPOSES”
Event: 17th Annual NC/SC/GA Tax Section Workshops
Date: May 25, 2018
Location: Atlanta, GA

Presentation: “SALES AND USE TAX ISSUES FOR NONPROFIT ORGANIZATIONS AND EDUCATIONAL INSTITUTIONS”
Event: Georgia Organizations and Educational Institutions
Date: April 25, 2018 @ 10:50-11:35AM
Location: Atlanta, GA

Presentation: “GEORGIA SALES TAX AND § 501(C)(3) ORGANIZATIONS”
Event: Pro Bono Partnership of Atlanta’s Fundamentals of Fundraising
Date: March 13, 2018
Location: Atlanta, GA

Presentation: “HOT TOPICS IN STATE TAXATION”
Event: North Atlanta Tax Council Luncheon
Date: January 18, 2018
Location: Atlanta, GA

  • Program Moderator, Tax Bar Liaison Committee Meeting, Georgia Department of Revenue, December 7, 2017
  • Lecturer/Author, “Georgia State Tax Update,” Georgia Society of CPAs, Georgia Tax Forum, Atlanta (November 3, 2017) and Savannah (December 1, 2017)
  • Lecturer/Author, “Legal Residency and Changing Legal Residency for Georgia State Income Tax Purposes,”Presentation to Atlanta Alumni of Revenue Agents, Atlanta Georgia, October 3, 2017
  • Business Radio, “State Income Tax Issues for Residents Relocating to States Without Income,” Wealth Matters Radio Show – Gwinnett Business RadioX, Atlanta, Georgia, July 26, 2017
  • Lecturer/Author, “ Legal Residency and Changing Legal Residency for Georgia State Income Tax Purposes,” Georgia Society of CPAs, Georgia Federal Tax Conference, Atlanta, Georgia, June 9, 2017
  • Lecturer/Author, “Hot State Tax Topics – National and Georgia Perspective,” Georgia Society of CPAs – Augusta Chapter, Augusta, Georgia, May 18, 2017
  • Lecturer/Author, “Sales/Use Tax and Property Tax Issues for Nonprofit Organizations and Educational Institutions,” Warren Averett, CPAs and Advisors, 2017 Accounting Forum for Educational Institutions and Other Nonprofit Organizations, Atlanta, Georgia, April 21, 2017
  • Lecturer/Author, “State Income Tax Considerations and Estate Planning for Georgians who Want to Move to Florida,” Atlanta Bar Association, Estate Planning & Probate Section, Atlanta, Georgia, April 12, 2017
  • Lecturer/Author, “How Does Georgia Sales Tax and Property Tax Apply to §501(c)(3) Organizations?”, Pro Bono Partnership of Atlanta, Atlanta, Georgia, March 23, 2017
  • Lecturer/Author, Hot State Tax Topics – National and Georgia Perspective, Georgia Society of CPAs – North Atlanta Chapter, Marietta, Georgia, January 19, 2017
  • Lecturer/Author, Georgia State Tax Update, Georgia Society of CPAs Georgia Tax Forum, Atlanta (November 4, 2016) and Savannah (December 1, 2016)
  • Lecturer/Author, Hot State Tax Topics – National and Georgia Perspective, Presentation to Atlanta Alumni of Revenue Agents, Atlanta Georgia, October 4, 2016
  • Lecturer/Author, Taxation of Residents and Nonresidents in Georgia,
    Georgia Society of CPAs – North Perimeter Chapter (August 16, 2016)
  • Lecturer/Author, Property Taxation in Georgia, 15th Annual North Carolina/South Carolina/Georgia Tax Section Workshops, Kiawah Island Golf Resort, May 27-29, 2016
  • Lecturer, Update on Residency for Georgia State Income Tax Purposes, Joint Meeting of Atlanta Bar Association Tax Law Section and Georgia Society of CPAs – Atlanta Chapter, May 17, 2016
  • Lecturer, Georgia Sales & Property Tax as it Applies to Tax-Exempt Organizations, §501(c)(3) Basics: Understanding Corporate & Tax Issues Georgia §501(c)(3) Nonprofits Face, Atlanta Bar Association, Hosted by Pro Bono Partnership of Atlanta, March 22, 2016
  • Lecturer/Author, Tax Traps for the Real Estate Practitioner, ICLE Seminar, Atlanta, December 17, 2015
  • Lecturer, Independent Contractor Misclassification/Residency for State Income Tax Purposes, Southeastern Association of Tax Administrators 2015 Annual Conference (July 21, 2015)
  • Lecturer/Author, State Tax Update, Georgia Society of CPAs – North Perimeter Chapter (Jan. 20, 2015)
  • Lecturer/Author, The Georgia Tax Tribunal Act of 2012, Georgia Society of CPAs – North Perimeter Chapter (August 19, 2014), Northeast Georgia Chapter (January 8, 2015)
  • Lecturer/Author, State Tax Update, Georgia Society of CPAs Georgia Tax Forum, Atlanta (November 6, 2014) and Savannah (December 5, 2014)
  • Lecturer/Author, State Tax Litigation in Georgia – A Primer on the Tax Tribunal Act of 2012, 13th Annual North Carolina/South Carolina/Georgia Tax Section Workshops, Kiawah Island Golf Resort (May 23-25, 2014)
  • Lecturer/Author, Georgia State Tax Update, North Atlanta Tax Council, March 21, 2014
  • Lecturer/Author, State Tax Litigation in Georgia – The Tax Tribunal Act of 2012, Georgia Society of CPAs – Atlanta Chapter, Marietta, Georgia, January 21, 2014
  • Lecturer/Author, Sales and Use Tax in Georgia, Lorman Education Services, December 10, 2013
  • Lecturer/Author, Georgia State Tax Update, Georgia Society of CPAs Georgia Tax Forum, Atlanta (November 7, 2013) and Savannah (December 6, 2013)
  • Lecturer/Author, State Tax Litigation in Georgia – The Tax Tribunal Act of 2012, Georgia Society of CPAs – North Atlanta Chapter, Marietta, Georgia, October 17, 2013
  • Lecturer/Author, State Tax Litigation in Georgia – The Tax Tribunal Act of 2012, Georgia Society of CPAs – Northwest Georgia Chapter, Dalton, Georgia, September 19, 2013
  • Lecturer/Author, Georgia State Tax Update and State Tax Litigation in Georgia – The Tax Tribunal Act of 2012, Georgia Society of CPAs – Gwinnett Chapter, Atlanta, September 17, 2013
  • Lecturer/Author, State Tax Litigation in Georgia – The Tax Tribunal Act of 2012, Georgia Society of CPAs CPE Days, Atlanta, Georgia, September 13, 2013
  • Lecturer/Author, Georgia State Tax Update, Georgia Society of CPAs Southeastern Accounting Show, Atlanta, August 29, 2013
  • State Tax Issues for Nonprofit Organizations Institute of Continuing Legal Education in Georgia2013
  • State Sales Tax Issues for HVAC Contractors Conditioned Air Association of Georgia Annual Conference2013
  • Lecturer/Author, “A New Dawn for State Tax Litigation in Georgia – The Tax Tribunal Act of 2012,” ICLE seminar, New Tax Laws: What Every Practitioner Needs to Know, Atlanta, April 25, 2013
  • Lecturer/Author, “State Sales Tax Issues for HVAC Contractors,” Conditioned Air Association of Georgia Annual Conference, Calloway Gardens, Georgia, March 22, 2013
  • Lecturer/Author, “State Tax Issues for Nonprofit Organizations,” ICLE seminar, 10th Annual Nonprofit Law Seminar, Atlanta, March 14, 2013
  • Lecturer/Author, Georgia State Tax Update, North Atlanta Tax Council, February 15, 2013
  • Program Chairperson, Ad Valorem Property Taxation in Georgia, ICLE Seminar, December 20, 2012
  • Lecturer/Author, Multistate Taxation, Lorman Education Services, July 25, 2012
  • Lecturer/Author, Georgia State Tax Update, North Atlanta Tax Council, February 17, 2012
  • Lecturer/Author, Sales and Use Tax in Georgia, Lorman Education Services, January 19, 2012
  • Program Chairperson, Dealing with the IRS, ICLE seminar, December 16, 2011
  • Lecturer/Author, Update on Georgia Taxation, Best of CLE, The Seminar Group, November 29, 2011
  • Lecturer/Author, Enforcement of Georgia Nonresident Withholding Requirements, Georgia Society of CPAs Real Estate Roundtable, September 27, 2011
  • Lecturer, State Tax Issues Facing Manufacturers with Sales to Georgia Customers, National Metal Buildings & Components Credit Group, Atlanta Meeting, September 16, 2011
  • Lecturer/Author, Multistate Sales and Use Tax: Georgia and Alabama, Lorman Education Services, August 2, 2011
  • Lecturer, State Tax Issues Facing Manufacturers with Sales to Georgia Customers, National Leisure Living Manufacturers Credit Group, Atlanta Meeting, January 21, 2011
  • Lecturer/Author, Sales and Use Tax in Georgia, Lorman Education Services, Atlanta, January 19, 2011
  • Program Chairperson/Lecturer/Author, ICLE seminar, Hot Tax Topics for Business Attorneys, Atlanta, December 17, 2010
  • Lecturer/Author, State Tax Update, North Atlanta Tax Council, Atlanta, November 19, 2010
  • Lecturer/Author, Hot State Tax Topics , Georgia Society of CPAs Tax Forum, Atlanta and Savannah, 2010
  • Lecturer/Author, Georgia Nonresident Withholding Requirements Imposed on Pass-Through Entities, 2009 Georgia Society of CPAs Real Estate Conference, Atlanta, June 18, 2009
  • Lecturer/Author, (Presentation Title – Sate and Local Tax Update – Georgia), Atlanta, Southeast Business Tax Forum’s Taxation of Business Transactions, May 19, 2009
  • Program Chairperson/Lecturer/Author, (Presentation Title-State Department of Revenue Tax Collections), Hot Tax Topics for Business Attorneys, ICLE seminar, Atlanta, December 11, 2008
  • Lecturer/Author, Advanced Sales and Use Tax in Georgia, Lorman Education Services, Atlanta, May 13, 2008
  • Lecturer/Author, Multistate Taxation: Income, Sales and Use and Beyond, Lorman Education Services, Atlanta, January 31, 2008
  • Lecturer/Author, Nexus and Restraints on State Taxation, 25th Annual National CLE Conference, Law Education Institute, Inc., Vail, Colorado, January 5, 2008
  • Lecturer/Author, Major Developments in Georgia Taxation, Georgia Society of CPAs Tax Forum, Atlanta and Savannah, Fall, 2008
  • Program Chairperson, Dealing with the IRS, ICLE Seminar, December 13, 2007
  • Lecturer/Author, Look before Crossing: A Primer and Update on Nexus and Federal Constraints on State Taxing Powers, Georgia Society of CPAs Tax Forum, Atlanta and Savannah, 2007
  • Program Chairperson/Lecturer/Author, Hot Tax Topics for Business Attorneys, ICLE Seminar, December 14, 2006
  • Lecturer/Author, Emerging Issues in Georgia Department of Revenue Compliance and Enforcement, Atlanta Alumni of Revenue Agents, September 5, 2006
  • Lecturer/Author, Sales and Use Tax, Georgia, Lorman Education Services, July 19, 2006
  • Lecturer/Author, Advanced Sales and Use Tax, Georgia, Lorman Education Services, July 13, 2006
  • Lecturer/Author, Tax and Non-Tax State Residency Selection, Georgia Federal Tax Conference, Atlanta, June 7, 2006
  • Lecturer/Author, Georgia’s Income Tax Withholding Requirements on Distributions to Nonresident Members of Partnerships, LLC’s and S Corps, ICLE Real Property Law Institute, Destin, Florida, May 5, 2006
  • Lecturer/Author, Hot Topics in Georgia State Taxation, Georgia Society of CPAs Tax Forum, 2006
  • Program Chairperson/Lecturer/Author, Dealing with the Georgia Department of Revenue, ICLE Seminar, Atlanta, December 1, 2005
  • Lecturer/Author, Sales and Use Tax, Georgia, Lorman Education Services, Atlanta, Georgia, May 19, 2005
  • Lecturer/Author, The Georgia Department of Revenue: A Practitioner’s Perspective, North Atlanta Tax Council, Atlanta, March 11, 2005
  • Lecturer/Author, Real Property Tax Appeals in Georgia, Georgia Society of CPAs Real Estate Round Table, February 22, 2005
  • Program Chairperson/Lecturer/Author, Dealing with the Georgia Department of Revenue, ICLE Seminar, Atlanta, December 9, 2004
  • Lecturer/Author, Sales and Use Tax, Georgia, Lorman Education Services, Savannah, Georgia, November 18, 2004
  • Lecturer/Author, Maintaining Order on the Georgia Department of Revenue’s New Collection Frontier, Georgia Society of CPAs Tax Forum, Atlanta and Savannah, 2004
  • Program Chairperson/Lecturer/Author, ICLE seminar Emerging Issues In Tax Law, September 12, 2003
  • Lecturer/Author, Sales and Use Tax, Georgia, Lorman Education Services, Athens, Georgia, July 30, 2003
  • Lecturer/Author, What Builders Need to Know About Sales and Use Tax Obligations, Georgia, Greater Atlanta Homebuilders Association, January 15, 2003
  • Lecturer/Author, Hot Sales Tax Topics – The Seven Items Every CPA Needs to Know, Georgia Society of CPAs Tax Forum, 2003
  • Lecturer/Author, Pitfalls and Planning Opportunities, Georgia Sales and Use Tax, Tax Executives Institute, December 18, 2002
  • Lecturer, Sales and Use Tax in Georgia: A Beginner’s Basic Course, Lorman Education Services, November 7, 2002
  • Co-Author/Lecturer, Atlanta Bar Association Section of Taxation – Lunch Seminar, Emergence of the Georgia Consumer Use Tax, November 19, 2002
  • Lecturer/Author, Sales and Use Tax in Georgia: A Beginner’s Basic Course, Lorman Education Services, November 7, 2002
  • Lecturer/Author, “Contractors’/Subcontractors’ Sales And Use Tax Obligations”, Georgia, Society of CPAs Real Estate Round Table, September 24, 2002
  • Program Chairperson/Lecturer/Author, Emerging Issues In Tax Law, ICLE Seminar, Atlanta, September 12, 2002
  • Co-Author/Lecturer, Does Your Client Owe Federal/State Back Taxes/Legal Eagles Lunch and Learn CLE Series, Atlanta Bar Association, August 9, 2002
  • Lecturer/Author, Sales and Use Tax in Georgia: A Beginner’s Basic Course, Lorman Education Services, July 31, 2002
  • Lecturer/Author, “Maximizing Returns To Creditors By Challenging Tax Claims In Bankruptcy Court”, Region 21 Trustee Association, United States Trustee – Region 21, Trustee Training Seminar, May 3, 2002
  • Program Chair, Dealing with the IRS, ICLE Seminar, March 1, 2002
  • Lecturer/Author, Advanced Sales and Use Tax, Georgia, Lorman Education Services, January 24, 2002
  • Lecturer/Author, Georgia Sales and Use Tax, Lorman Education Services, October 18, 2001
  • Lecturer/Author, Buying and Selling Privately Held Businesses, ICLE Seminar, September 28, 2001
  • Lecturer/Author, “Enforcement of Property Tax Liens and Transfers of Tax Executions in Georgia”, Georgia Society of CPAs Real Estate Round Table, September 25, 2001
  • Program Chairperson/Lecturer/Author, Emerging Tax Issues for the Non-Tax Practitioner, ICLE Seminar, September 13, 2001
  • Lecturer/Author, Sales and Use Tax for Manufacturers, Georgia, Lorman Education Services, August 15, 2001
  • Lecturer/Author, Sales and Use Tax, Georgia, Lorman Education Services, July 31, 2001
  • Lecturer/Author, “Property Tax Appeals in Georgia”, Georgia Society of CPAs Real Estate Conference, June 22, 2001
  • Lecturer/Author, Georgia Property Tax: An Overview and Update, Lorman Education Services, March 28, 2001
  • Lecturer/Author, Advanced Sales and Use Tax, Georgia, Lorman Education Services, January 23, 2001
  • Lecturer/Author, “Real Property Taxation and Tax Appeals”, Georgia Society of CPAs Real Estate Round Table, September 26, 2000
  • Program Chairperson/Lecturer/Author, Emerging Tax Issues for the Non-Tax Practitioner, ICLE Seminar, September 14, 2000
  • Lecturer/Author, Georgia State And Local Taxation, Lorman Education Services, June 2, 2000
  • Lecturer/Author, Real Property Foreclosure, ICLE Seminar, April 14, 2000
  • Lecturer/Author, “Nexus and the Constitutional Restrictions on State Taxing Powers”, Aarons Grant & Habif, P.C. In-House Continuing Professional Education, November 8, 1999
  • Lecturer/Author, “State Taxation of Pass-Through Entities: Georgia Withholding Requirements on Distributions to Nonresident Partners, LLC Members and S Corporation Shareholders”, Georgia Society of CPAs Real Estate Roundtable, September 28, 1999
  • Program Chairperson/Lecturer/Author, Emerging Tax Issues for the Non-Tax Practitioner, ICLE Seminar, September 16, 1999
  • Lecturer/Author, , “Income Taxation of the Bankruptcy Estate: Availability of the Exclusion under I.R.C. 121”, National Association of Bankruptcy Trustees 1999 Annual Conference, August 31, 1999
  • Lecturer/Author, Taxation for the General Practitioner, ICLE Seminar, September 17, 1998
  • Lecturer, Income Taxation of the Bankruptcy Estate: Availability of the Exclusion under I.R.C. 121 as Amended by the Taxpayer Relief Act of 1997, Meeting of Northern District of Georgia Bankruptcy Panel Trustees, May 28, 1998
  • Lecturer, Investor Accounting and Tax Issues, Real Property Taxation and Tax Appeals, Georgia Mortgage Bankers Association Seminar, September 9, 1997
  • Lecturer/Author, Taxation for the General Practitioner, ICLE Seminar, September 5, 1997
  • Lecturer, Various Tax Topics, for In-House Continuing Professional Education, Tauber & Balser, P.C., August 19, 1997
  • Lecturer/Author, “What Every Non-Tax Lawyer Should Know about Discharge of Taxes in Individual Bankruptcies and Repayment of Taxes in Business Reorganizations”, CLE seminar Hot Tax Topics for Non-Tax Attorneys, State Bar of Georgia Annual Meeting, June 12, 1997
  • Lecturer, Various Tax Topics, for In-House Continuing Professional Education, Gifford, Hillegass & Ingwersen, P.C., July 30, 1997
  • Lecturer/Author, “When Bankruptcy Law Meets Tax Law: Discharge-ability of Tax Claims Under 523 and Treatment of Tax Claims Under 1129(a)(9) in Business Reorganizations”, Atlanta Bar Association, Tax and Bankruptcy Sections, March 18, 1997
  • Lecturer, Various Tax Topics, for In-House Continuing Professional Education, Habif, Arogeti & Wynne, P.C., July 10, 1996
  • Lecturer/Author, Effective Representation Before the IRS Collection Division in Georgia, National Business Institute, Inc., March 3, 1996
  • Lecturer, Collection of Trust Fund Taxes During Bankruptcy Proceedings, National Association of Attorneys General (NAAG) Bankruptcy Lawyer’s Workshop, 1995
  • Lecturer, Bankruptcy Court’s Jurisdiction Over State Corporate Officer Assessment Proceedings, Southeastern Association of Tax Administrators (SEATA) Lawyers Workshop, 1994
VIEW MORE SPEAKING ENGAGEMENTS

Publications

“Passthrough Entities/Members Beware – Georgia Relief Is Not Absolute”
Tax Notes, September 2017

The Georgia Society of CPAs “Georgia Residents Moving to Florida: Beware of the Presumption of Continuing Legal Residence”
Georgia Society of CPA’s, January 2016

Georgia Department Of Revenue’s Revised “Freight And Delivery Charges” Regulation – Effective August 14, 2014
Litwin Law, March 2015

Sales Tax Update – Rebirth of the Good-faith Requirement in Taking Resale Certificates and Exemption Certificates
Litwin Law, July 2013

House Bill 932 Clarifies Statutory Withholding Requirement on Payments to Nonresident Subcontractors
Litwin Law, February 2013

New Georgia Agricultural Exemption and Certificate of Exemption
Litwin Law, February 2013

The Georgia Tax Tribunal Act of 2012
Litwin Law, December 2012

New 1% Sales Tax Effective Jan. 1, 2013
Litwin Law, December 2012

Materials Construction Contractors Sales Tax
Litwin Law, September 2012

Sales Tax Refunds Discovered During a Sales Tax Audit
Litwin Law, June 2012

Criminal Penalties for Failing to Remit, Report or Maintain Records of Sales Taxes
Litwin Law, June 2010

Contractors Sales Tx Obligations
Litwin Law, May 2008

General Assembly Strengthens Criminal Penalties
Litwin Law, August 2007

Georgia Department of Revenue News: Processing Center Improvements Aimed at Speeding the Paperwork Processing
Litwin Law, June 2007

Revamped State Regulation Addresses Withholdings on Distributions to Nonresident Members of Pass-Through Entities
Litwin Law, May 2006

Department of Revenue to Discontinue Collection Notices
Litwin Law, January 2006

Resolved Cases

Responsible Person (Trust Fund) Liability – obtained withdrawal of a $10 million assessment issued against the managing member of a limited liability company (LLC) that owned a chain of franchised restaurants, by convincing the state taxing agency that the relevant statute under which the assessment was issued applied to officers and employees of corporations but not to members, managers and employees of LLCs.

Responsible Person (Trust Fund) Liability – obtained $3.87 million reduction of personal liability asserted by state taxing agency (1) for unremitted taxes, penalties and interest exceeding $4.5 million and (2) issued against a member of several different LLCs that each owned a separate hotel in a U.S. metropolitan area.

Nonresident Withholding Taxes (Pass-Through Entities) – represented manufacturer/distributor of accessories in protesting $4.99 million assessment for nonresident withholding taxes, penalties and interest, covering 1998-2006; negotiated for reduced payment of $181,000.

Sales Tax Contractors that Fabricate own Items for Projects – represented contractor that fabricates products for installation, as a subcontractor, at construction projects, in challenging assessment of more than $900,000 in sales tax, and, based legal arguments, reduced the total liability to about $35,000.

Corporation Business Tax Litigation for Major Airline – during litigation, obtained $242,000 concession from a state taxing agency regarding the computation of tax on capital after convincing the agency that the airline’s account for “deferred federal and state taxes” are not taxable “surplus reserves.”

Ad Valorem Property Tax – represented owner of commercial property before county taxing authority to obtain reduction for three years in value of property, from $1.795 million to $930,000.

Ad Valorem Property Tax – represented retail business before county taxing authority to obtain a substantial reduction in county’s valuation of retail inventory, thereby reducing tax liability from over $325,000 down to $61,500.

State Tax Execution/Responsible Person (Trust Fund) Liability – obtained a complete release of two state tax executions for taxes, penalties and interest, issued against former officer of large manufacturing company, after finding procedural defects tied to taxing agency’s issuance of the withholding and sales tax assessments. The total liability exceeded $450,000. Client paid nothing.

State Tax Collections – negotiated for and entered into agreements with various taxing agencies for repayment of collected trust fund taxes (employer withholding taxes, nonresident withholding taxes and sales taxes) for distributors, retailers and other businesses, and obtain favorable waiver of statutorily-imposed criminal and civil penalties.

State Tax Executions – obtained withdrawals of state tax executions issued against businesses and individuals, resulting in savings of hundreds of thousands of dollars, after finding defects in the issuance of the tax executions not in compliance with proper tax procedure, including the tax agency’s withdrawal of state tax executions (1) asserting liability of over $163,000, (2) issued against the former responsible person of a business, (3) but found to be void after agreeing that the agency had failed to follow correct tax procedure in issuing the executions.

Airline Apportionment Case – represented major airline in negotiating for reduction of asserted liability following audit from which the taxing agency claimed that nontraditional revenues from marketing campaigns should be included in the sales factor of the apportionment formula unique to airlines and limited to “revenue from hauling passengers, freight, mail and excess baggage.”

Responsible Person (Trust Fund) Liability – through settlement during litigation, obtained reduction of personal liability assessment (1) for unremitted taxes, penalties and interest exceeding $300,000 and (2) issued against investor in restaurant/bar.

Responsible Person (Trust Fund) Liability – through settlement reached during litigation, obtained reduction to $15,000 of personal liability assessment exceeding $280,000 (1) for unremitted taxes, penalties and interest and (2) issued against investor in restaurant/bar.

Refund of Local Taxes – through settlement reached during litigation with city, obtained refund of $187, 000 in 9-1-1 charges paid in error by large telecom company, plus interest of $32,800.

Multistate Tax Planning – advised manufacturer in the poultry processing industry of state tax planning and nexus issues arising from operations in several states.

Responsible Person Liability – court granted motion for summary judgment ruling that officer in a retail business was not liable personally for unpaid trust fund taxes, because the officer, who signed some checks and was present at the store on occasion, did not make day-to-day decisions about the operations of the business.

Sale of Services vs. Sale of Tangible Personal Property – State taxing agency issued Official Assessment and then State Tax Execution after denying the taxpayer’s protest of Notice of Proposed Assessment. By showing that taxpayer, a service provider that transferred tangible personal property as part of its service, was, in fact, selling nontaxable services, and not taxable tangible personal property, obtained a favorable settlement during litigation, and settlement resulted in a large reduction in taxpayer’s liability.

Multistate Voluntary Disclosures for Several Large Companies – filed voluntary disclosures to report and pay corporate income, franchise and sales and use taxes for companies with nexus in several states. These filings resulted in savings of hundreds of thousands of dollars in back income and franchise taxes and uncollected sales taxes.

Worker Classification in Georgia Department of Labor Cases – tried cases resulting in several rulings finding that businesses, including a logistics company and a staffing company, was not engaged in employment of workers and therefore not liable for unemployment insurance taxes.

Sales taxes on nontraditional lodging – obtained favorable settlement at the administrative level on uncollected sales taxes on charges for rentals of homes and condominiums.

Sales tax on prepared food – litigated and settled case arising from assessment of uncollected sales taxes on retail sales of products that the taxing agency considered “prepared food” and not eligible for exemption from tax for sales of food.

Packaging – Freeport exemption – for a manufacturing company whose product is provided through an aerosol can, obtained a favorable ruling from Cobb County Board of Equalization that items used to package the product qualify for the Freeport exemption (as product changed during the manufacturing process) because the items become part of the product (paint dispensed through aerosol cans) and are not ineligible packaging materials.