University of Kansas, B.S., with distinction
University of Kansas, M.A., with honors
University of Kansas, J.D.
Universidad de Chile, LL.M., with highest distinction
University of Florida, LL.M.T., graduate tax scholar
Listed, Chambers USA: America's Leading Lawyers for Tax Litigation (2009, 2010, 2011, 2012, 2013, 2014, 2015, 2016, 2017)
Georgia Super Lawyer (2012, 2013, 2014, 2015, 2016, 2017)
Washington, D.C. Bar
U.S. Tax Court
U.S Court of Federal Claims
U.S. Court of International Trade
U.S. Court of Appeals, Federal Circuit
U.S. Court of Appeals, 4th Circuit
U.S. Court of Appeals, 11th Circuit
U.S. District Court, Middle District of Georgia
U.S. District Court, Northern District of Georgia
Hale is a partner in the Tax Controversy Section, Chair of the International Tax Group, and Member of the Executive Committee. He helps individuals and businesses with tax disputes and compliance projects, particularly those involving international issues. His practice focuses on the following
- Overview of Practice Areas
- Tax audits/examinations
- Tax appeals with IRS Appeals Office
- Tax Court litigation
- Tax refund claims
- Tax refund litigation in District Court
- Penalty abatement requests
- Private letter ruling requests
- Tax collection defense – liens, levies, installment agreements, CDP hearings
- International Tax Matters
- Offshore Voluntary Disclosure Program (OVDP)
- Streamline Domestic Offshore Procedure (SDOP)
- Streamline Foreign Offshore Procedure (SFOP)
- Delinquent International Information Return Submissions Procedure (DIIRSP)
- Delinquent FBAR Submissions Procedure (DFSP)
- Foreign account reporting (Form TD F 90-22.1, FinCEN Form 114, FBAR)
- Foreign account tax compliance act (FATCA)
- Foreign asset reporting (Form 8938)
- Controlled foreign corporations (Form 5471)
- Foreign-owned U.S. corporations (Form 5472)
- Foreign corporations with U.S. business (Form 1120F)
- Passive foreign investment company (Form 8621)
- Foreign partnerships (Form 8865)
- Foreign trusts (Form 3520 and Form 3520A)
- Foreign disregarded entities (Form 8858)
- Foreign transfers (Form 926)
- Non-resident alien returns (Form 1040NR)
- Treaty-based tax return positions (Form 8833)
- Expatriation tax issues (Form 8854)
- Foreign earned income exclusion (Form 2555)
- Foreign tax credits (Form 1116)
- Check-the-box foreign entity classification elections (Form 8832)
- International withholding (Forms 1042, 8804, 8805, W-8BEN, W-8BEN, etc.)
- Foreign investment in real property tax act (FIRPTA)
- Passport denial or revocation litigation under Section 7345
- Domestic Tax Matters
- Conservation easement disputes (Section 170)
- Tax shelter promoter defense (Section 6700)
- Listed and Other Reportable transactions (Form 8886)
- Material advisor issues (Form 8918)
- Federal and state tax credit disputes
- Captive insurance disputes
- Worker-classification disputes (employee versus independent contractor)
- Passive activity loss disputes (Section 469)
- Reasonable compensation disputes
- Trust fund penalty disputes (Section 6672)
- Hobby loss disputes (Section 183)
If a tax dispute cannot be resolved administratively with the IRS or state tax agency, litigation often ensues. Hale has handled dozens of cases before the Tax Court, U.S. District Court, and Federal Courts of Appeal. A partial list of cases follows:
- A.I. Enterprises, Inc. v. Georgia Dept. of Revenue, OSAH-REV-SUTA-1026268-60
- Appleby v. Commissioner, Tax Court Docket No. 20592-05
- Asper v. Commissioner, Tax Court Docket No. 14456-08
- Atkinson v. Commissioner, Tax Court Docket No. 20377-08
- Aycox v. Commissioner, Tax Court Docket No. 3125-17
- Aycox v. Commissioner, Tax Court Docket No. 3126-17
- Azar v. Commissioner, Tax Court Docket No. 18450-15
- Baltimore v. Commissioner, Tax Court Docket No. 24592-07
- Bonaventura v. Commissioner, Tax Court Docket No. 732-07
- Byrd v. Commissioner, Tax Court Docket No. 19218-07
- Carr v. Commissioner, Tax Court Docket No. 14192-11
- Carspecken v. Commissioner, Tax Court Docket No. 6168-05
- Clark v. Commissioner, Tax Court Docket No. 26201-10
- Colavito v. Commissioner, Tax Court Docket No. 28650-14
- Curtis Investment Company, LLC v. Commissioner, T.C. Docket No. 10181-08
- Crowder v. Commissioner, Tax Court Docket No. 18095-11
- Deems v. Commissioner, Tax Court Docket No. 13054-06
- Dixon v. Commissioner, Tax Court Docket, No. 24439-09
- Edwards v. Commissioner, Tax Court Docket No. 4480-08
- Emory v. Commissioner, Tax Court Docket No. 21467-11
- Entrekin v. Commissioner, Tax Court Docket No. 13512-09
- Foster v. Commissioner, Tax Court Docket No. 14907-08
- Foster v. Commissioner, Tax Court Docket No. 25101-13
- Friedman v. Commissioner, Tax Court Docket No. 24219-14
- Geiger OSCP3, LLC v. Commissioner, Tax Court Docket No. 19587-17
- Goddard v. Commissioner, Tax Court Docket No. 13513-17
- Graham v. Commissioner, Tax Court Docket No. 17876-08
- Hargrave v. Commissioner, Tax Court Docket No. 24316-14
- Harp v. Commissioner, Tax Court Docket No. 28603-10
- Heartland Automotive Enterprises, Inc. v. United States, 10 AFTR 2d 2009-2406 (M.D. Ga. 2009)
- Hendrick v. Commissioner, Tax Court Docket No. 8805-08
- Herrera v. Commissioner, Tax Court Docket No. 21709-08
- Hiers v. Commissioner, Tax Court Docket No. 19277-17
- Hogan v. Commissioner, Tax Court Docket No. 17280-10
- Housing Associates of Frisco, LP v. Commissioner, Tax Court Docket No. 21780-11
- Kight v. Commissioner, Tax Court Docket No. 12249-14
- King v. Commissioner, Tax Court Docket No. 14149-13
- King v. Commissioner, Tax Court Docket No. 11897-14
- Leroque v. Commissioner, Tax Court Docket No. 13253-09
- Landow v. Commissioner, T.C. Memo 2011-177
- Lockhart v. Commissioner, Tax Court Docket No. 17809-06
- Loesel and McDougall v. Commissioner, Tax Court Docket No. 14453-12
- Louisiana Motion Picture Tax Credit Fund v. Commissioner, Tax Court Docket No. 1256-11
- LVI Investors, LLC v. Commissioner, T.C. Memo 2009-254
- Mathias v. Commissioner, Tax Court Docket No. 10124-06
- McAlister v. Commissioner, Tax Court Docket No. 18584-08
- McGovern v. Commissioner, Tax Court Docket No. 8145-09
- Meadowwood Financial Services v. Commissioner, Tax Court Docket No. 18630-17
- Miller v. Commissioner, Tax Court Docket No. 24376-11
- Mundy v. Commissioner, Tax Court Docket No. 13500-08
- Murray v. Georgia Dept. of Revenue, OSAH-REV-ITA-0904170-60
- Myers v. Commissioner, Tax Court Docket No. 21188-11
- Nobile v. Commissioner, Tax Court Docket No. 24541-12
- Norman W. Fries, Inc. v. Commissioner, Tax Court Docket No. 3439-12
- ORC Partners, LLC v. Commissioner, Tax Court Docket No. 1041-16
- Perez v. Commissioner, Tax Court Docket No. 24434-09
- Pettis v. Commissioner, Tax Court Docket No. 21335-12
- Power v. Commissioner, Tax Court Docket No. 18135-11
- RLP Holdings, v. Commissioner, Tax Court Docket No. 10190-08
- Robinson Laurel Partnership v. Commissioner, Tax Court Docket No. 2455-13
- Robles v. Commissioner, Tax Court Docket No. 9725-13
- Rosenfeld v. Commissioner, Tax Court Docket No. 11838-12
- S&S Nursery, Inc. v. Commissioner, Tax Court Docket No. 12920-11
- Schoen v. Commissioner, Tax Court Docket No. 449-10
- Schwartz v. Commissioner, Tax Court Docket No. 12531-06
- Selman v. Commissioner, Tax Court Docket No. 5917-12
- Sheehan v. Commissioner, Tax Court Docket No. 20850-15
- Shofner v. Commissioner, Tax Court Docket No. 5065-11
- Simmons v. Commissioner, Tax Court Docket No. 5058-06
- Stringer v. Commissioner, Tax Court Docket No. 15898-07
- Swan v. Commissioner, Tax Court Docket No. 29465-08
- Terpstra v. Commissioner, Tax Court Docket No. 12825-10
- Thomas v. Commissioner, Tax Court Docket No. 13479-17
- Tiger's Eye Trading, LLC v. Commissioner, 138 T.C. No. 6 (2012)
- Topping v. Commissioner, T.C. Memo 2007-92
- Tsui v. Commissioner, Tax Court Docket No. 26343-12
- Vines v. Commissioner, 126 T.C. 279 (2006)
- Vintage at Mt. Vernon, LP v. Commissioner, Tax Court Docket No. 15973-10
- Virginia Historic Tax Credit Fund v. Commissioner, T.C. Memo 2009-295, rev'd 639 F.3d 129 (4th Cir. 2011)
- Wasson v. Commissioner, Tax Court Docket No. 8108-09
- Weller v. Commissioner, Tax Court Docket No. 28236-08
- Woods v. Commissioner, Tax Court Docket No. 12230-15
- Woods v. Commissioner, Tax Court Docket No. 12231-15
- Wright v. Commissioner, Tax Court Docket No. 5491-10
IRS Adminstrative Rulings
- IRS Private Letter Ruling 107887-17 (ruling regarding refund methodology involving accounting firm, real estate funds, and non-resident alien investors)
- IRS Private Letter Ruling 107272-17 (ruling regarding late Section 754 election and tiered-partnership structure)
- IRS Private Letter Ruling 107273-17 (ruling regarding late Section 754 election and tiered-partnership structure)
- IRS Private Letter Ruling 101616-17 (ruling regarding expatriation issues under Section 877A and the Offshore Voluntary Disclosure Program)
- IRS Private Letter Ruling 137767-16 (ruling regarding proposed refund methodology, Section 6695(f), and Circular 230)
- IRS Private Letter Ruling 131079-14 (ruling regarding potential penalties related to refund methodology for foreign investors in U.S. entities)
- IRS Private Letter Ruling 201408003 (ruling authorizing parent corporation to make a late “S” election and to treat two subsidiaries as QSubs)
- IRS Private Letter Ruling 201338014 (ruling regarding multiple foreign retirement accounts and special treatment under bilateral treaty)
- IRS Private Letter Ruling 201309001 (ruling regarding foreign pension, investment, and other accounts)
- IRS Private Letter Ruling 201308003 (ruling addressing international tax non-compliance issues)
- IRS Private Letter Ruling 201242004 (ruling regarding international tax issues concerning foreign retirement plans)
- IRS Private Letter Ruling 201210009 (ruling allowing taxpayer to rectify tax non-compliance related to Canadian registered retirement savings plan)
- IRS Private Letter Ruling 201131017 (ruling granting taxpayer an extension under 9100 regulations to make favorable international tax election)
- IRS Private Letter Ruling 201149014 (ruling concerning special five-year net operating loss carryback rules)
- IRS Private Letter Ruling 201002030 (ruling allowing taxpayer to make multi-year election to resolve international tax issues on a penalty-free, tax-free basis)
- IRS Private Letter Ruling 200751012 (ruling granting taxpayer relief from potential back taxes, interest, and penalties resulting from failure to properly report foreign retirement accounts)
Academic and Professional Awards
- Harry S. Truman Foundation Scholar
- Janice Dawson Quinn Tax Scholar
- Tinker Foundation Scholar
- Senator James B. Pearson International Fellow
- Kansas Journal of Law & Public Policy, member and note contributor
- Florida Tax Review, graduate editor
- Chambers USA – Tax Litigation (2009, 2010, 2011, 2012, 2013, 2014, 2015, 2016, 2017)
- Georgia Super Lawyers - Tax (2012, 2013, 2014, 2015, 2016, 2017)
Hale ranks among the most active tax writers in the country, having published over 100 articles in top law reviews and tax journals. A partial list of Hale’s articles is set forth below.
- IRS Starts Depriving Tax Debtors of Passports in 2018: New Guidance about Section 7345 and Future Tax Court Disputes, ___ JOURNAL OF TAX PRACTICE & PROCEDURE ___ (2018).
- The Importance of Lingering TEFRA Partnership Procedures: Exploring Who Can File Court Petitions and the Consequences for Mistakes, ___ JOURNAL OF TAX PRACTICE & PROCEDURE ___ (2018).
- Willful FBAR Penalty Case Shows Importance of Protecting Privileged Communications: What Kelley-Hunter Adds to the Foreign Account Defense Discussion, __ INTERNATIONAL TAX JOURNAL ___ (2018).
- Court Applies Reasonable Cause Defense to FBAR Setting: Early Teachings from Jarnagin, ___ JOURNAL OF TAXATION ___ (2018); republished in ____ JOURNAL OF INTERNATIONAL TAXATION __ (2018).
- First Taxpayer Victory in a Willful FBAR Penalty Case: Analyzing the Significance of Bedrosian for Future Foreign Account Disputes, ___ JOURNAL OF TAXATION ___ (2018); selected for republication in ____ JOURNAL OF INTERNATIONAL TAXATION __ (2018).
- IRS Sets Its Sights on Nonresident Aliens with U.S. Rental Property: New Study, Significant Violations, Compliance Initiative, and Remaining Options, ___ JOURNAL OF REAL ESTATE TAXATION ___ (2018).
- Assessing Tax Liabilities is One Thing, Collecting Them Abroad is Another: New Case Shows International Reach of the IRS, 127(5) JOURNAL OF TAXATION 2015 (2017); selected for republication in ____ JOURNAL OF INTERNATIONAL TAXATION __ (2017).
- Has the IRS Declared Dead the Substantial Compliance Defense for International Information Returns? Lessons from a New International Practice Unit, ___ INTERNATIONAL TAX JOURNAL ____ (2017).
- Can Recent “Willful” FBAR Penalty Cases against Taxpayers Help Tax Firms Fend Off Malpractice Actions? 43(4) INTERNATIONAL TAX JOURNAL 33 (2017).
- Section 911 Exclusion: Unique Election, New Case, Lessons Learned, 99(2) PRACTICAL TAX STRATEGIES 4 (2017).
- Pre-Trial Win in Worker-Classification Dispute Thanks to Section 530 Does Not Trigger Automatic Fee Recovery under Section 7430, 19(2) JOURNAL OF TAX PRACTICE & PROCEDURE 21 (2017).
- Flume v. Commissioner and Form 5471 Penalties for Unreported Foreign Corporations: A Glimpse at Unique Aspects of International Tax Disputes, 95(8) TAXES — THE TAX MAGAZINE 39 (2017).
- IRS Deprives Tax Debtors of U.S. Passports under New Section 7345: Open Issues as Enforcement Begins in 2017, 19(1) JOURNAL OF TAX PRACTICE & PROCEDURE 27 (2017).
- Unlimited Assessment-Period for Form 8938 Violations: Ruling Shows IRS’s Intent to Attack Multiple Tax Returns, 95(4) TAXES — THE TAX MAGAZINE 31 (2017).
- IRS Finalizes Form 5472 Regulations for Foreign-Owned, Domestic, Disregarded Entities, 43(1) INTERNATIONAL TAX JOURNAL 13 (2017).
- Government Wins Fourth Straight FBAR Penalty Case: Analyzing Bohanec and the Evolution of “Willfulness,” 126(3) JOURNAL OF TAXATION 110(2017); selected for republication in 28(8) JOURNAL OF INTERNATIONAL TAXATION 34 (2017).
Where Does the Buck Stop? Recent Case Condones Non-Filing of Forms 1065 and Schedules K-1, 18(5) JOURNAL OF TAX PRACTICE & PROCEDURE 27 (2016).
- IRS Proposes Form 5472 Filing Duty for Foreign-Owned Disregarded Entities, 42(4)INTERNATIONAL TAX JOURNAL 17 (2016).
- Formal Document Requests under Section 982: New Case Expands Definition of “Foreign-Based Documentation” 94(9)TAXES — THE TAX MAGAZINE 33 (2016).
- Taxpayer Delivers One-Two Punch to IRS in Recent Worker-Classification Dispute: Victory under Section 530 and Fee Recoupment , 18(3)JOURNAL OF TAX PRACTICE & PROCEDURE 33(2016).
- Specified Domestic Entities Must Now File Form 8938: Section 6038D, New Regulations in 2016, and Expanded Foreign Financial Asset Reporting, 42(3) INTERNATIONAL TAX JOURNAL 5 (2016).
- Accidental Americans: Unanticipated U.S. Income Taxes, Ongoing Information-Reporting Duties, and Exposure to Expatriation Tax for Green Card Holders, 124(4) JOURNAL OF TAXATION 170 (2016).
Children with Foreign Accounts: Unexpected Income, Schedule B, Form 8938, and FBAR Issues, 124(3) JOURNAL OF INTERNATIONAL TAXATION 134 (2016); selected for republication in 124(3) JOURNAL OF TAXATION 134 (2016).
Form 5471: How Does New IRS Guidance Impact the “Substantially Complete” Defense? 94(4) TAXES — THE TAX MAGAZINE 39 (2016). selected for republication in 42(2) JOURNAL OF INTERNATIONAL TAXATION 33 (2016).
Canadian Retirement Plans: What Does Revenue Procedure 2014-55 Mean for U.S. Tax Deferral, Form 8891, Form 8938, and the FBAR? 41(6) INTERNATIONAL TAX JOURNAL 25-37 (2016).
Form 5472 for Certain Foreign and Domestic Corporations: New Filing Procedures, New Automated Penalties, New Abatement Standards, and More. 93(5)TAXES — THE TAX MAGAZINE 45-60 (2015).
- Form 8938 and Foreign Financial Assets: A Comprehensive Analysis of the Reporting Rules after IRS Issues Final Regulations, 41(2) International Tax Journal 25-50 (2015).
- Government Wins Second Willful FBAR Penalty Case: Analyzing What McBride Really Means to Taxpayers With Unreported Foreign Accounts, 118(4) Journal of Taxation 187(2013).
- IRS Introduces Two Unique Tax-Compliance Remedies for U.S. Persons with Unreported Canadian Retirement Plans and Accounts, 39(1) International Tax Journal 11-20 (2013).
- Must Taxpayers File “Timely” Forms 1099 to Obtain Section 530 Relief? Unexpected Answers from a Recent Worker-Classification Case, 91(4) Taxes– The Tax Magazine 55-68 (2013).
- Third Time's the Charm: Government Finally Collects "Willful" FBAR Penalty in Williams Case, 117(6) Journal of Taxation 319 (2012).
- The New Duty to Report Foreign Financial Assets on Form 8938: Demystifying the Complex Rules and Severe Consequences of Noncompliance, 38(3)International Tax Journal 11 (2012).
- Direct Sellers Hit by IRS Worker-Classification Audits: An Analysis of the Obscure Rules, Precedent, and Strategies Applicable to These Workers, 90(8) TAXES – The Tax Magazine 45 (2012).
- Limited Liability Company Members and the Passive Activity Loss Rules: IRS Issues Proposed Regulations After Multiple Court Setbacks, 15(1) Journal of Passthrough Entities 51 (2012).
- Qualified Amended Returns: Case of First Impression Examines Parameters of this Powerful Taxpayer Remedy, 116(2) Journal of Taxation 96 (2012).
- IRS Introduces New Settlement Program for Worker-Classification Issues: Putting the Latest Employment Tax Offer into Perspective, 90(2) TAXES – The Tax Magazine 53 (2012).
- Always Say Never: Tax Court Rejects IRS's Extreme Litigation Position in Penalty Cases, 13(5) Journal of Tax Practice & Procedure 43 (2011).
- Better Late Than Never: The IRS Radically Changes Aggregation Election Procedures in Passive Activity Cases, 13(5) Journal of Tax Practice & Procedure 25 (2011).
- If You're On Call, You're Out of Luck: Tax Court Limits Hours Counted in Passive Activity Loss Disputes, 86(4) Practical Tax Strategies 153 (2011).
- The Internal Revenue Service Giveth and the Department of Justice Taketh Away: Recent Court Opinion Jeopardizes Retroactive Administrative FBAR Relief, 114(1) Journal of Taxation 18 (2011).
- IRS Granted Major Mulligan in TEFRA Partnership Case: Three Novel Rulings Enable IRS to Avoid One-FPAA-Only Restriction, 89(1) TAXES – The Tax Magazine 47-58 (2011).
- District Court Rules That Where There's No Will, There's a Way to Avoid FBAR Penalties, 113(5) Journal of Taxation 293-300 (2010).
- Home Sweet "Property"? Tax Court Issues Examines Gain Exclusion on Sale of Principal Residence, 113(3) Journal of Taxation 175 (2010).
- When Are Hard Times Hard Enough (for the IRS)? Examining Financial Distress as Reasonable Cause for Penalty Abatement During an Economic Downturn. 88(10) TAXES – The Tax Magazine 37 (2010); selected for republication in 12(5) Journal of Tax Practice & Procedure 29 (2010).
- No Returns, No Problem: Tax Court Rules in Case of First Impression that IRS Must Consider "Economic Hardship" in Pre-Levy CDP Cases. 12(1) Journal of Tax Practice & Procedure 27 (2010).
- As the World Turns: Court Rebuffs Novel Spin on International Tax Filing Rules, 36(2) International Tax Journal 45-48 (2010).
- Strike Three for the IRS in Passive Activity Loss Cases: Courts United in Rejecting Outdated Limited Partnership Theories, 12(5) Journal of Passthrough Entities 59-69 (2009).
- Exploring the Limits of State Law in Resolving Federal Tax Disputes: Tax Court Denies the IRS's "Back Door" Approach in Alimony Case, 87(8) TAXES – The Tax Magazine 67-73 (2009).
- Two More Blows to Foreign Account Holders: Tax Court Lacks FBAR Jurisdiction and Bankruptcy Offers No Relief from FBAR Penalties, 11(1) Journal of Tax Practice & Procedure 27-34 (2009).
- How Much Must One Pay to Play? Recent Case Clarifies Jurisdictional Deposit Requirement in TEFRA Litigation, 11(5) Journal of Passthrough Entities 39-46 (2008).
- It's in the Mail, Right? Recent Decision Emphasizes Limitations on the Mailbox Rule, The Practical Tax Lawyer 15-18 (Summer 2008).
- Make a Decision Already! Recent Case Highlights How IRS Inaction Can Stymie Taxpayers Requesting Abatement, The Tax Adviser 256-258 (April 2008).
- From the Cradle to the Grave: What Remains of Interest Suspension under Section 6404(g)? 10(1) Journal of Tax Practice & Procedure 41-50 (2008); selected for republication in 58(10) The Monthly Digest of Tax Articles 51-63 (2008).
- There Are Some "Guaranties" in Life, But Do You Want to Be the One Making Them? Analyzing the Unique Tax Rules for Bad Debt Losses, 10(5) Corporate Business Taxation 29-34 ( 2009).
- When Bygones Aren't Bygones: Exploring Solutions for U.S. Persons with Undeclared Canadian Retirement Plans and Accounts, 34(4) International Tax Journal 35-43 (2008).
- Beware of the Two-Hatted Tax Matters Partner: Analyzing How Dual Roles Can Impact TEFRA Litigation, 10(6) Journal of Passthrough Entities 31-40 (2007).
- Where There's a Will, There's a Delay: Do Recent Legislative Changes to the CDP Rules Solve the Perceived Problems? 85(11) TAXES – The Tax Magazine 39-44 (2007); selected for republication in 9(5) Journal of Tax Practice & Procedure 41-46 (2007).
- Seeking Cost Reimbursement in Cases of First Impression: Zealous Advocacy or Pushing Your Luck? 21(3) The Practical Tax Lawyer 15-22 (2007).
- Applying Old Theories in New Contexts: Interest Suspension Upheld Where Government Failed to Prove Fraud, 9(3) Journal of Tax Practice & Procedure 15-18, 47-48 (2007).
- The Document Locator Number: Little-Known IRS Notation May Establish Tax Return Filing Date, 78(1) Practical Tax Strategies 4-11 (2007).
- New Penalties for Undisclosed Foreign Accounts: Putting the Cart before the Horse? 8(3) Journal of Tax Practice & Procedure 29-36 (2006).
- Evolution of the FBAR: Where We Were, Where We Are, and Why It Matters. 7(1) University of Houston Business & Tax Law Journal 1-41 (2006); selected for republication in 57(12) The Monthly Digest of Tax Articles 21-41 (2007).
- Repatriating Subpart F Income: A Fresh Look at Electing to be Taxed as a Corporation, 38(2) Tax Notes International 173-178 (2005), 2005 Worldwide Tax Daily 70-21 (2005).
- The Evolving Treatment of Qualified Foreign Dividends: Where Do We Stand Now? 16 Journal of International Taxation 28 (2005).
- You Can Catch More Flies with Honey: Debunking the Theory in the Context of International Tax Enforcement, 83(2) TAXES – The Tax Magazine 29 (2005).
- Only Time Will Tell: The Growing Importance of the Statute of Limitations in an Era of Sophisticated International Tax Structuring, 30(2) Brooklyn Journal of International Law 453-484 (2005); selected for republication in 57(6) The Monthly Digest of Tax Articles 1-15 (2007).
- Tax Treatment of Foreign Dividends Under the JGTRRA: Further Ambiguities and Opportunities, 15(10) Journal of International Taxation 20-27 (2004).
- Regulating Foreign Disregarded Entities with Proposed Form 8858: Try, Try Again, 33(7) Tax Management International Journal 412-425 (2004).
- The Impact of Recent Events on Section 911: Rocking the Boat or Capsizing the Vessel? 34 Tax Notes International 285 (2004), 2004 Worldwide Tax Daily 75-12 (2004).
- The Foreign Earned Income Exclusion: U.S. International Tax Policy, Political Reality, and the Need to Understand How the Two Intertwine, 37(3) Vanderbilt Journal of Transnational Law 727 (2004).
- Florida Forecast: More Rain on the Offshore Parade, 15(3) Lawyer 36-37 (2004).
- Reduced Tax Rates on Foreign Dividends Under the Jobs and Growth Relief Reconciliation Act: Ambiguities and Opportunities, 15(7) Journal of International Taxation 14-27 (2004).
- The New Federal-State Tax Enforcement Alliance: Carrots, Sticks and Implications for Taxpayers, 13(10) Journal of Multistate Taxation and Incentives 14-23, 46 (2004).
- Fight or Flight of U.S.-Based Multinational Businesses: Analyzing the Causes for, Effects of, and Solutions to the Corporate Inversion Trend, 23(3) Northwestern University Journal of International Law and Business 551-588 (2003).
- Rethinking Tax-Based Export Incentives: Converting Repeated Defeats Before the WTO Into Positive Tax Policy, 39(1) University of Texas International Law Journal 111-142 (2003).
- The Andean Trade Preference Act: Past Accomplishments and Present Circumstances Warrant Its Immediate Renewal and Expansion, 34(4) George Washington University International Law Review 743-788 (2003).
- Privilege, Work-Product Doctrine, and Other Discovery Defenses in IRS's International Tax Enforcement, 32(4) Tax Notes International 377-396 (2003), 2003 Worldwide Tax Daily 207-14 (2003).
- Reduced Tax on Foreign Dividends: A Dose of Holiday Cheer for U.S. Investors, 14(4) Lawyer 34 (2003).
- Revamping the Export-Import Bank in 2002: The Impact of this Interim Solution on the United States and Latin America, 6(1) New York University Journal of Legislation and Public Policy 89-130 (2002).
- The NAFTA Trucking Dispute: Pretexts for Noncompliance and Policy Justifications for U.S. Facilitation of Cross-Border Services, 11 University of Minnesota Journal of Global Trade 235-275 (2002).
- Partial Revocation of the Caribbean Basin Trade Partnership Act: An Analysis of Hemispheric Injuries and Domestic Benefits, 28 University of North Carolina Journal of International Law and Commercial Regulation 101-143 (2002).
- Salvaging Trade, Economic and Political Relations with Mexico in the Aftermath of the Terrorist Attacks: A Call for a Reevaluation of U.S. Policy, 20(1) Boston University International Law Journal 33-72 (2002).
- Reauthorizing the Export-Import Bank Affects Trade in the Americas, 9(8) Inter-American Trade Report (2002).
- The Continued Dumping and Subsidy Offset Act (Byrd Amendment): A Defeat Before the WTO May Constitute an Overall Victory for U.S. Trade, 10 Tulane University Journal of International and Comparative Law 121-155 (2002).
- Trade Promotion Authority: Current Status and Potential Effects on U.S.-Latin America Trade, 9(4) Inter-American Trade Report 1-11 (2002).
- U.S. Action to Freeze Assets of Terrorism: Manifest and Latent Implications for Latin America, 17(3) American University International Law Review 625-639 (2001).
- The International Monetary Stability Act: Recognizing the Ripeness of this Economic Legislation to Render Benefits for the United States and Mexico, 32(3) University of Miami Inter-American Law Review 375-435 (2001).
- Cross-Border Financing: The Impact of Recent Legislation on NAFTA Signatories, 15(2) Texas Transnational Law Quarterly 6-13 (2001).
- Overcoming Apathetic Internationalism to Generate Hemispheric Benefits: An Analysis of and Arguments for Recent Secured Transactions Law in Mexico, 10(2) Florida State University Journal of Transnational Law & Policy 133-181 (2001).
- U.S. Export Control Changes Concerning Cuba – Potential Gains for U.S. Agriculture, 8(15) Inter-American Trade Report 2139-2147 (2001).
- Introduction of U.S. Currency in Ecuador: Arguments for External Participation, 16(2) Florida International Law Quarterly 12-18 (2001).
- The New Mexican Insolvency Law: Imperative Judicial Modernization and Policy Justifications for U.S. Assistance, 6(1) UCLA Journal of International Law and Foreign Affairs 45-87 (2001).
- Pensions in Brazil: Time for the Harvest, 3(1) Latin Insurance, 22-24 (2001).
- Dollarization of Ecuador: Sound Policy Dictates U.S. Assistance to This Economic Guinea Pig of Latin America, 11(1) Indiana University International and Comparative Law Review 79-114 (2000).
- Reinsurance in Brazil: The Rough Road to Privatization, 7(2) Journal of Reinsurance 1-12 (2000).
- Transformation of the Costa Rican Insurance Market: Losing the Battle, Winning the War, 9(4) Global Reinsurance, 50-52 (2000).
- Healthcare in Brazil: Bring Your Own Aspirin, 48(3) Health Insurance Underwriter 35-40 (2000).
- Legalities vs. Realities: Privatization of the Nicaraguan Telecommunications Industry Gives New Meaning to the Phrase Caveat Emptor, 15(1) Texas Transnational Law Quarterly 7-11 (2000).
- One Step Closer to Privatization? Legal Horizons (2000).
- La internacionalidad de los mercados, la responsabilidad objetiva y la comercialización de productos defectuosos provenientes de Chile, 206 Universidad de Concepción (Chile) Revista de Derecho 43-73 (1999).
- MERCOSUR and the Insurance Sector: At the Integration Crossroads, 2(3) Latin Insurance 24-27 (1999).
- Native Forest Protection in Chile: The Inadequacies of the Recent Environmental Framework Law, 14(1) University of Oregon Journal of Environmental Law and Litigation 225-299 (1999).
- El trabajo infantil en América Latina y Perú: un programa para su reducción, 29 Debate Agrario (Peru): Análisis y Alternativos 81-112 (1999).
- Certificación forestal: una opción medioambiental de vanguardia para Chile, XV(4) Ambiente y Desarrollo 54-57 (1999).
- Pension Reforms in Latin America, Legal Horizons 22-24 (1999).
- Timber Certification: An Alternative to the Destruction of the Chilean Forests, 14(2) University of Oregon Journal of Environmental Law and Litigation 301-350 (1999).
- The Lome Convention in the Next Millennium: Modification of the Trade/Aid Package, 7(3) University of Kansas Journal of Law & Public Policy 83-104 (1998).
Mr. Sheppard is a frequent speaker on tax topics, having presented before the following groups:
- Southern Federal Tax Institute
- Southeastern Accounting Show
- Georgia Federal Tax Conference
- Alabama Federal Tax Clinic
- Birmingham Tax Forum
- South Carolina Annual Tax Summit
- Georgia Estate Planning Conference
- Georgia Tax Forum
- North Carolina/South Carolina/Georgia Tax Section Seminar
- North Atlanta Tax Council
- Macon Estate Planning Council
- National Association of Tax Professionals (Georgia Chapter and National Conference)
- National Association of Enrolled Agents – National Convention
- Atlanta Bar Association
- Georgia Association of Enrolled Agents (Atlanta Chapter, Savannah Chapter, and State Convention)
- Institute of Continuing Legal Education
- American Society of Women Accountants
- American Women's Society of CPAs
- Atlanta Association of Former IRS Agents
- Technology Association of Georgia
- Florida Society of Enrolled Agents – State Convention
- IRS Solutions Conference
- Georgia Society of CPAs (North Perimeter, Gwinnett, West Georgia, Buckhead, Savannah, Augusta, Southeast Georgia, Valdosta, Middle Georgia, Rome, Southside, Dekalb, and North Atlanta Chapters)
Citations as Authority - Tax and Law Journals
In addition to publishing a long list of articles, Hale has been cited by others as a tax/legal authority in many prestigious journals over the years, such as:
- Harvard Law Review
- Yale Law Journal
- Columbia Law Review
- Georgetown International Environmental Law Review
- NYU Tax Law Review
- Virginia Tax Review
- Florida Tax Review
- The Tax Lawyer
- Michigan Journal of International Law
- George Washington International Law Review
- Georgetown International Environmental Law Review
- Fordham Urban Law Journal
- UCLA Law Review
- Northwestern Journal of Criminal Law and Criminology
- Boston College Law Review
- California Western International Law Journal
- Washington University Global Studies Law Review
- Pittsburgh Journal of Law and Commerce
- Wisconsin International Law Journal
- DePaul Law Review
- Georgetown Law and Policy in International Business
- Texas Law Review
- Suffolk Law Review
- Thomas M. Cooley Law Review
- South Texas International Trade Law Journal
- Columbia Journal of Transnational Law
- Air Force Law Review
- San Diego International Law Journal
- Southwestern University Journal of Law and Trade in the Americas
- Florida Journal of International Law
- Loyola International and Comparative Law Review
- Colorado Journal of International Environmental Law and Policy
- University of Denver Transportation Law Journal
- American University International Law Review
- UCLA Journal of Environmental Law and Policy
- North Carolina Journal of International Law and Commercial Regulation
- University of California-Davis Law Review
- Wake Forest Law Review
- University of California-Hastings Law Journal
- Southern Methodist University Law Review
- New Mexico Law Review
- Case Western Reserve Canada-United States Law Journal
- Washington Pacific Rim Law and Policy Journal
- Texas Tech Journal of Administrative Law
- Fordham International Law Journal
- Minnesota Law Review
- Northwestern Journal of International Law and Business
- University of California-Davis Journal of International Law and Policy
- Tulsa Journal of Comparative and International Law
- New York International Law Review
- Southern Methodist University Law and Business Review of the Americas
- University of the Pacific Transnational Lawyer
- Widener University Law Review
- Revista Juridica de Puerto Rico
- Brooklyn Journal of International Law
- Tulane Journal of International and Comparative Law
- University of Cincinnati Immigration and Nationality Law Review
- Florida State Journal of Transnational Law and Policy
- Berkeley Journal of International Law
- Boston College International and Comparative Law Review
- American Journal of International Law
- Syracuse Law and Technology Journal
- International Business Lawyer
- Georgia Law Review
- Journal of International Economic Law
- Ohio State Law Journal
- Catholic University Law Review
- Pace International Law Review
- Texas International Law Journal
- U.S. Joint Committee on Taxation
- University of Connecticut Insurance Law Journal
- NYU Law Review
- Columbia Business Law Review
- Villanova Law Review
- Houston Journal of International Law
- Cornell International Law Journal
- Fordham Law Review
- National Taxpayer Advocate Report to Congress
- Federal Circuit Bar Journal
- Fordham Intellectual Property, Media, and Entertainment Law Journal
- DePaul Business and Commercial Law Journal
- Michigan State Law Review
- Penn State Law Review
- Journal of International Commercial Law and Technology
- University of California - Davis Business Law Journal
- Denning Law Journal
- Hofstra University Journal of International Business and Law
- Georgetown Journal of Law and Public Policy
- Denver Journal of International Law and Policy
- Chapman Law Review
- Korean Estate, Tax, and Personal Financial Planning Journal
- California Journal of Tax Litigation
- Boston University Review of Banking & Financial Law
- Worldwide Tax Daily
- Tax Notes Today
- Washington Law Review
- Washington University (St. Louis) Law Review
- Fordham Journal of Corporate and Financial Law
- Kansas Law Review
- George Washington University Public Contract Law Journal
- Texas Tax Lawyer
- William & Mary Business Law Review
- Michigan State Journal of Business and Securities Law
- Austrian Review of International and European Law
- Singapore Journal of Legal Studies
- European Business Law Review
- United Nations Commission on International Trade Law Yearbook
- Colorado Natural Resources, Energy & Environmental Law Review
- Australian Year Book of International Law
- SMU Law Review
- Estate Planning Journal
- Connecticut Law Review
- Southern Law Journal
- Loyola Consumer Law Review
- Journal of International Taxation
- Australian Yearbook of International Law
- California State University Tax Development Journal
- Osgoode Hall Law Journal
- International Business Lawyer
- Zbornik pravnog Fakulteta Sveučilišta u Rijeci
- Columbia Journal of Tax Law
- Public Contract Law Journal
- Minnesota Journal of International Law
Citations as Authority - Books
In addition to being referenced as a tax/legal expert in a long list of journals, Hale has also been cited in various books, such as:
- Going Global: A Guide to Building an International Business, Thomson Reuters.
- International Tax as International Law: An Analysis of the International Tax Regime, Cambridge University Press.
- Tax Planning with U.S. Holding Companies Repatriation of Profits from Europe, Kluwer Law International.
- NAFTA Revisited: Achievements and Challenges, Institute for International Economics.
- World Trade Organization Agreement on Anti-Dumping, Kluwer Law International.
- Research Handbook in International Economic Law, Edward Elgar Publishing.
- Normative Conditions to Make WTO Law More Responsive to the Needs of Developing Countries, Herbert Utz Verlag GmbH.
- Latin American Law: A History of Private Law and Institutions in Spanish America, University of Texas Press.
- Migrants or Expatriates? Americans in Europe, Palgrave MacMillan Ltd.
- International Labor Rights and the Social Clause: Friends or Foes, Cameron May Ltd.
- Sovereignty, the WTO, and Changing Fundamentals of International Law, Cambridge University Press.
Hale is licensed to practice law in the following states:
- Washington, D.C.
Hale is admitted to practice before several federal courts:
- U.S. Tax Court
- Court of Federal Claims
- U.S. Court of International Trade
- Federal Circuit Court of Appeals
- Eleventh Circuit Court of Appeals
- Fourth Circuit Court of Appeals
- U.S. District Court – Middle District of Georgia
- U.S. District Court – Northern District of Georgia
- Journal of International Taxation, Board of Advisors
- Journal of Taxation, former Editorial Board member and tax columnist
- IRS-Practitioner Liaison Committee, Georgia Bar representative
- Journal of Tax Practice & Procedure, Editorial Board member
- Georgia Bar Tax Section, former President
- Georgia Bar Journal, former Editorial Board member
- GSU Low-Income Taxpayer Clinic, Advisory Committee member
- Atlanta Bar Association, Tax Section Board of Directors
- Georgia Council for International Visitors, Citizen Diplomat
- Chamberlain Hrdlicka – Executive Committee Member
- American Citizens Abroad, Former Tax Advisory Council member
- National law firm achieves top rankings in tax law, tax litigation and trust and estates law