Publications
A Review of Changes to IRS Audits of Tax Partnerships in Dentistry, Dental Economics, March 2022.
Tax Partnerships Come Under Growing Scrutiny, Today’s Veterinary Business, November 2021.
Representing the Professional Selling to or Purchasing a Minority Interest in a Corporate Practice, The Practical Tax Lawyer (American Bar Association Publication), Fall 2021.
IRS Audits of Tax Partnerships in Optometry, Modern Optometry, January/February 2021.
Comments on Specific Substantive and Procedural Provisions Impacted by the COVID-19 Emergency (co-authored), submitted to the Treasury Department (April 2020).
American Bar Association’s Section of Taxation
Worker Classification Best Practices and Remedies for Error: Options for Professional Practices (co-authored), The Practical Tax Lawyer (Fall 2018).
American Bar Association’s Publication.
Initial Comments Concerning the Aggregation and Disaggregation of Trade or Business Activities for Purposes of Section 199A (co-authored), submitted to the Treasury Department (May 2018).
American Bar Association Section of Taxation’s Comments.
Concierge Physician Fees Payable Tax-Free from Health Savings Accounts and Reimbursable Health Flexible Spending Accounts, Health eSource (July 2017).
American Bar Association’s Publication.
Comments on New Rule for Hospital Inpatient Prospective Payment Systems (co-authored), submitted to Centers for Medicare and Medicaid Services (July 2017).
American Bar Association Health Law Section’s Comments.
The New Partnership Tax Audit Regime: 20 Takeaways, Tax Assessments (Winter 2016).
North Carolina Bar Association’s Publication.
State Corporate Income Tax: A Stance on the Sales Factor, Tax Assessments (Fall 2015).
North Carolina Bar Association’s Publication.
U.S. Taxation of Investment Income of Individuals, EUCOTAX Journal (2011).
European Taxation Journal.
Modeling Optimal Mandates: A Case Study on the Controversy over Mandatory Professional Liability Coverage and Its Disclosure (co-authored), 22 Geo. J. Legal Ethics 1029 (2009).
Georgetown Journal of Legal Ethics.