Of Counsel, Ryan Law Firm, LLP, Washington, DC office
- Concentrates in property tax tax controversies and appeals, including court ordered mediation hearings and superior court proceedings
- Provides sophisticated tax planning to companies in such sectors as utilities and energy, retail, manufacturing, financial services, software and technology, transportation and telecommunications
- Counsels clients regarding property tax aspects of mergers and acquisitions, divestitures, business location and expansion
- Negotiates resolutions to property tax controversies, tax audits, and refund claims
- Drafts proposed legislation on behalf of clients
Attorney, Chief Counsel’s Office, General Litigation Division, Internal Revenue Service, Washington, DC
- Performed general litigation work on tax issues including:
- Assessment and collection of taxes
- Enforcement of tax liens
- Protection of tax claims, rights, and interests of the United States in bankruptcy proceedings, receiverships and other insolvency cases.
- The recovery of erroneous refunds.
- Civil enforcement of summonses, equitable suits, and attorney fees litigation.
- Prepared legal opinions on complex and sensitive issues utilized as technical and procedural guidance for the Service’s offices and employees.
- Analyzed tax cases and made recommendations to the Department of Justice including appropriateness of prosecution, appeal, or rehearing.
- Reviewed Justice Department briefs for technical and factual accuracy.
- Performed in-depth research on technical problems affecting all taxpayers. Formulated recommendations for problem resolution after extensive consideration of the administrative feasibility of the application and its impact on both the taxpayers and the national economy.
- Assisted in developing IRS litigating positions. Studied and reviewed the adequacy of technical materials developed for the guidance of IRS personnel and the public.
Property Tax Manager, WorldCom/MCI, Inc./Verizon
- Annually managed property taxation of real and personal property, with a combined value in excess of 3.2 Billion Dollars.
- Was responsible for legal research, tax planning, business incentives, appeal and litigation of disputes, and reporting of all real and personal property taxes for property located in a fifteen-state region.
- Was responsible for all phases of filing, valuation, negotiations with state and local tax officials, and appeal work in a fifteen-state region which includes both unitary and summation approaches to value.
- Reviewed property tax returns and payments for all jurisdictions.
- Supervised the handling, resolution, and payment of over 3,500 property tax proofs of claim in the WorldCom bankruptcy proceeding.
- Prepared state income tax returns
- Provided multistate tax consulting services
PROFESSIONAL / CIVIC AFFILIATIONS
- Member, Apartment and Office Building Association of Metropolitan Washington, Tax Policy Committee & Legislative and Regulatory Issues Committee
- District of Columbia Bar Association
- Institute for Professionals in Taxation – Property Tax Symposium Planning Committee
Real and Personal Property Tax Appeals and Litigation
State and Local Tax Controversies and Appeals
Multistate Tax Planning
J.D., University of Iowa College of Law
MS in Accounting, University of Georgetown
BS Psychology, University of Iowa
ADMITTED TO PRACTICE
District of Columbia
State of Iowa (inactive)