Lectures & Writings

Limited Liability Companies – The Operating Agreement Under Mississippi Law.   Authored and presented seminars addressing numerous drafting aspects of the LLC Operating Agreement that practitioners should be aware of, with specific focus on Mississippi law.  Seminar included discussion, statutory authority, and case examples of the following sections of the LLC Operating Agreement:  Preamble; Formation of LLC; Members; Management; Contributions, Profits, Losses, & Distributions; Voting; Consent; Duties & Limitations of Members; Termination of Member’s Interest; Restrictions on Transferability of Interest; Price for LLC Interest; Obligation to Sell on a Dissociation Event; Dissolution; Tax Matters; Records & Information; and, Miscellaneous.  Presented for Lorman Education Services, 2007 and 2008, Jackson, Mississippi; and, for the University of Mississippi Toolbox Series, 2008 and 2009, Jackson, Mississippi.


When Advising Business is Your Business.  Authored and presented seminars discussing the various types of business entities permissible under Mississippi law.  Set forth broad discussion and analyses of considerations applicable to each type of entity, including:  Liability; Management Structure; Ownership Interests; Raising Capital; and Exit Strategy.  The seminars also included extensive discussion for planning professionals regarding limiting the liability of exposure of the business entity, management, and equity holders.  Presented for Lorman Education Services, 2007 and 2008, Jackson, Mississippi.

Accounting for Estates and Trusts.  Authored and presented a seminar setting out the various legal aspects and accounting nuances inherent in performing accounting activities for Estates and Trusts.  Placed particular emphasis on the concerns surrounding fiduciary liability; distributions of income versus principal; wills and trust documents containing specific instructions to administrators and trustees; and, default provisions under Mississippi law.  Presented for Lorman Education Services, 2007, Jackson, Mississippi. 

GAAP for Fiduciary Accounting and Ethics.  Authored and presented a seminar which presented and discussed Mississippi statutory application of the Uniform Principal and Income Acts, Uniform Prudent Investor Act, and, Fiduciary aspect of Accounting set forth in the Will and/or Trust documents.  Also reviewed applications of SAS No. 62, Other Comprehensive Basis of Accounting (OCBOA), Treasury Department Circular No. 230, and I.R.C. § 2204, Discharge of Fiduciary from Personal Liability. Presented for Lorman Education Services, 2007, Jackson, Mississippi. 

Financial Statement Analysis & Ethics.  Authored and presented a seminar discussing the applicability for Financial Statement Analysis in business management and tax practice.  Focused on the use of financial statement analysis in identifying problem areas, evaluating performance areas, and monitoring various areas of compliance.  Discussed the ethical duties of management, accounting, and legal professionals with respect to identification, monitoring, and reporting.  Presented for Lorman Education Services, 2007, Jackson, Mississippi. 

Hurricane Katrina – Wind v. Water.   Authored and presented a detailed explanation of the wind versus water argument prevalent in many Hurricane Katrina insurance cases.  Included in the presentation is an extensive review of homeowners insurance policy provisions and potential pitfalls for policyholders.  Introduced an overview of the GO Zone legislation and its impact on the U.S. Tax Code.   The presentation was presented during client settlement conferences under the Mississippi Insurance Commission’s Mississippi Hurricane Katrina Mediation Program.  The presentation, in the context of homeowner’s insurance, has been presented to Mississippi Association of Legal Assistants, Rotary Club of Flowood, Mississippi Association of Public Accountants, and the Optimist International Club of Jackson, 2006 and 2007. 

Liability Pitfalls Associated with Serving in Middle Management.  Authored and presented in fulfillment of the requirements for Corporate Compliance.  Southern Methodist University Dedman School of Law, 2005.  The writing is sponsored and directed by Steve Kardell, Esq. and was  slated for publication as a chapter in the SMU Law Library’s reference material for corporate compliance matters. 

The Federal Budgeting Process and Historical Budget Practices.  Authored and presented in fulfillment of the requirements for the LL.M. academic curriculum. Taxation and Fiscal Policy, Southern Methodist University Dedman School of Law, 2005.

Complexity of the Federal Tax System.  Authored and presented in fulfillment of the requirements for the LL.M. academic curriculum. Taxation and Fiscal Policy, Southern Methodist University Dedman School of Law, 2005.

The Constitutionality of Methods of Execution.  Authored and presented in fulfillment of the requirements for completion of the J.D. academic curriculum.  Death Penalty Seminar, Texas Wesleyan University School of Law, 2003.
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Key Facts that All Employers Should Know Regarding Federal Employment Tax Liability.  Directed research and writing project.  Sponsored by Jeffrey Maine, JD, LL.M., Texas Wesleyan University School of Law, 2002.

Sexual Harassment in the Workplace…Employers Beware.  Authored and presented in fulfillment of the requirements for Strategic Management.  Millsaps College Else School of Management, 1994.
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​Expert System for Post-Ride Condition Evaluation.  Published.  Sponsor: Dr. Ajay Aggarwal, Millsaps College Else School of Management. Proceedings of the Twenty-Ninth Annual Meeting of the Southeastern Chapter of the Institute of Management Sciences, Myrtle Beach, South Carolina, 1993.

​Experience with MDOR

I routinely represent taxpayers on matters involving Board of Review Hearings (M.C.A. § 27-77-5(1-3)) and Board of Tax Appeals Hearings (M.C.A. § 27-77-5(4-7)). I am highly experienced in agency administrative proceedings and various nuances associated with Mississippi Tax Law. Noteworthy cases that I have provided administrative agency level representation includes: 

> Statewide provider of durable medical equipment, servicing Medicare, Medicaid, and Workman’s Comp contracts, regarding the applicability of Mississippi’s Sales Tax Law, specifically government exemptions. 

> Construction company, that performed substantial projects for various state agencies, and was assessed with Mississippi Contractor’s Tax. Primary issues included statutory exemptions, sub-contractor’s exemptions, and jurisdictional considerations.here.

> Group of MDOR sales tax cases involving sales tax assessments at entity level, transfer assessments against individuals, and imputed income tax.  MDOR filed motion to dismiss alleging: 1) taxpayers lacked subject matter jurisdiction, 2) sovereign immunity, 3) abstention, and 4) dissolution of corporate entity.  After briefing and oral arguments, Federal Bankruptcy Court determined that it did have jurisdiction to hear the group of cases and jurisdiction was proper in the Federal Bankruptcy Court.   

Mississippi Tax Litigation

 
I have provided representation of taxpayers appealing Mississippi Department of Revenue assessments to Chancery Court(s) and the Mississippi Supreme Court. I am experienced in discovering, analyzing, and corroborating complex accounting/tax related transactions; and, subsequently explaining such transactions, within the legal parameters set forth under the Mississippi Rules of Civil Procedure, in a manner for which a chancellor or court can properly apply the law to the subject legal issues. 

Noteworthy cases where I have represented taxpayers before a court of law include: 

o Residential construction contractor who performed a large “commercial” job but failed to properly obtain a Material Purchase Certificate. The contractor paid sales tax on component materials at the point of sale. Issues litigated include credits received for sales taxes paid and appellate jurisdiction. 

o Asset intensive construction company had substantially all of its assets seized by the Mississippi Department of Revenue although many of the assets were held by separate, related party entities. Issues litigated challenged the specificity of lien/levy notice requirements and the scope of related party liability exposure.re.

Federal Tax Litigation

 
I also regularly represent taxpayers before the United States Tax Court and the Federal District Court. I have substantial experience in Federal Civil Procedure, including accounting/tax related discovery proceedings involving depositions, production of documents, discovery through subpoena, and expert witness testimony. 

Noteworthy cases where I have provided representation before the U.S. Tax Court or Federal District Courts include: 

> Penalty Abatement; Responsible Person; Innocent Spouse Relief; IRS use of Local and National Standards; Interest Abatement under I.R.C. § 6404(e); 

> Collection Due Process Hearing Appeals under I.R.C. § 6320/6330; 

> I.R.C. § 6511 Limitations on Credit or Refund; 

> Valuation Discounts for Minority Equity Holders; and, 

> Cases involving Fraud allegations. 

Cases handled generally range between $100,000 and $1 million of liability at issue. ​ Generally involve penalty abatement and substantiation issues.