Profile

Barclay Taylor is Senior Counsel in the Tax Controversy & Litigation Practice Group. For more than eight years, Mr. Taylor has represented individual and corporate taxpayers in disputes with the Internal Revenue Service.

Mr. Taylor previously worked for several years at a “Big Four” accounting firm in the International Tax Group. He has extensive experience in corporate compliance, structuring, international transactional matters, and different methods of tax minimization.

Overview of Practice Areas 

• Tax audits
• Tax appeals
• Tax Court litigation
• Tax refund claims
• Tax collection defense
• Penalty abatement requests
• Private letter rulings (PLRs)
• International tax disputes, compliance, and planning

Domestic Tax Matters

• Conservation easement disputes
• Listed and Other Reportable transactions (Form 8886)
• Material advisor issues (Form 8918)
• Tax shelter promoter and fraudulent return preparer defense
• Employment tax disputes
• Worker-classification disputes – employee or independent contractor
• Passive activity loss disputes
• Reasonable compensation disputes
• Trust fund recovery penalty disputes
• Bad debt loss disputes
• Lien withdrawal/discharge
• Installment Agreements and Offers-in-Compromise
• Domestic Voluntary Disclosure Program representation
• Quiet Disclosure Procedures

International Tax Matters

• Repatriation / transition tax disputes under Section 965
• Foreign retirement plan disputes
• Foreign bank account (FBAR) disputes
• Foreign trust disputes (Form 3520 and Form 3520A)
• Foreign gift disputes
• Foreign tax credit disputes
• Treaty-based return position disputes (Form 8833)
• Expatriation / exit tax disputes
• Foreign earned income exclusion disputes
• International tax withholding disputes (Forms 1042, 8804, W-8BEN, etc.)
• Foreign investment in real property tax act (FIRPTA) disputes
• Passport denial or revocation disputes
• Voluntary disclosure programs and related disputes

Tax Court Litigation

Most tax disputes are resolved at the audit or appeals stages. However, if taxpayers are not able to reach an acceptable settlement, litigation ensues.  Barclay has handled multiple cases before the Tax Court, including:

• Albert v. Commissioner, Tax Court Docket No. 8018-19
• 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
• Contreras v. Commissioner, Tax Court Docket No. 6063-19
• Delta Sand Acquisitions, LLC, Delta Sand Land Sales, LLC, Tax Matters Partner, v. Commissioner Tax Court Docket No. 12364-20
• Hancock County Land Acquisitions, LLC, Southeastern Argive Investments, LLC, Tax Matters Partner, v. Commissioner, Tax Court Docket No. 12385-20
• Meadowwood Financial Services v. Commissioner, Tax Court Docket No. 18630-17
• Mississippi Sand Acquisitions, LLC, Mississippi Sand Land Sales, LLC, Tax Matters Partner,  v. Commissioner, Tax Court Docket No. 12379-20
• Moister v. Commissioner, Tax Court Docket No. 7420-19
• Moore v. Commissioner, Tax Court Docket No. 15204-19
• Nicholson Land Acquisitions, LLC, Nicholson Sand Investors, LLC, Partnership Representative, v. Commissioner, Tax Court Docket No. 2153-22
• Picayune Pearl Aggregates, LLC, Picayune Pearl Aggregates Investors, LLC, Tax Matters Partner, v. Commissioner, Tax Court Docket No. 7045-19
• Sheehan v. Commissioner, Tax Court Docket No. 20850-15
• Wahoo River, LLC, Wahoo River Investments, LLC, Tax Matters Partner, Tax Matters Partner, v. Commissioner, Tax Court Docket No. 503-23.
• Yacht Creek, LLC, Yacht Creek Investments, LLC, Tax Matters Partner, Tax Matters Partner, v. Commissioner, Tax Court Docket No. 504-23.

Seminars & Presentations

• “New Partnership Audit Rules: The Centralized Partnership Audit Regime,” Internal Presentation, December 2017.

• “International Tax Compliance and Disputes: The IRS Is Just Getting Started,” 2015 Annual Tax and Business Planning Seminar, December 2015.
• “Current Events in Taxation,” Chamberlain Hrdlicka Tax Forum, June 2015.
• “Update on Current International Tax Issues,” CPE seminar, segment focus on cloud computing and the impact on permanent establishment, September 2012.

Professional Affiliations

• Georgia Bar Tax Section
• Georgia Bar Corporate Section
• Atlanta Bar Association Tax Section
• International Fiscal Association
• Atlanta Film Festival, Board of Directors, 2013 - 2019

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