Missouri State University, BS, Finance, 2001
University of Missouri - Columbia School of Law, JD, 2004
University of Florida - Levin College of Law, LL.M., 2005
Recognized by SBSE Division Counsel as the Litigator of the Year for the Southeast Atlantic Area in 2011.
Awarded the B. John Williams National Litigation Award in 2011.
United States Tax Court
Jeff is a tax controversy and litigation attorney with a strong technical tax background as well as a deep understanding of inner-workings of the Internal Revenue Service. Jeff’s practice focuses on representing clients in IRS examinations, appeals and litigation. His knowledge, combined with strong strategic thinking and negotiation skills allows him to effectively advocate for his clients before the IRS.
Previously, Jeff led the regional Tax Controversy practice for a "Big Four" accounting firm, where he assisted clients in resolving disputes administratively within the IRS either while still in examination or before the IRS Office of Appeals. Jeff’s client base was diverse; he routinely advised Fortune listed companies, private equity firms, closely held businesses and high net worth individuals. Some areas in which Jeff has assisted clients included: repairs regulations disputes; section 197 intangible amortization; foreign tax credit issues; bad debt and worthless stock deductions; accounting method changes; compensation related issues and claims for the research credit and domestic production deductions.
Jeff began his career with the IRS Office of Chief Counsel a litigator; eventually being appointed as a Special Trial Attorney in the Large Business and International Division where he was responsible for advancing some of the most important, sensitive and complex cases before the United States Tax Court. Jeff’s prior experience representing the IRS in tax cases included matters involving: variable prepaid forward contracts; Subpart F income; characterization issues related to aircraft (including passive activity limitations and questions of personal use) and conservation and façade easement transactions (including complex valuation issues).
- Whitehouse Hotel Ltd. P’ship v. Comm’r, 139 T.C. 304 (2012) (façade easement; valuation issues)
- Butler v. Comm’r, T.C. Memo. 2012-72 (conservation easement; valuation issues)
- Buyuk LLC, et. al. v. Comm’r, T.C. Memo. 2013-253 (distressed asset/debt transaction)
- Dunn v. Comm’r, T.C. Memo. 2010-198 (aircraft passive activity loss)
- Schrimsher v. Comm’r, T.C. Memo. 2011-71 (façade easement; contemporaneous written acknowledgment)
- Kennedy v. Comm’r, T.C. Memo. 2009-57 (passive losses; net operating loss carryforwards)
- American Bar Association, Tax Section
- Jeff Luechtefeld’s recent podcast interview, “The IRS and Rules About Rules with Jeff Luechtefeld,” on the Emerging Litigation PodcastSeptember 6, 2023
- "Chamberlain Hrdlicka Announces 10 Shareholder Promotions, With 6 in Atlanta, 4 in Texas," Daily ReportArticle published in the Daily Report highlighted Firm's recent elevationsDaily Report, February 20, 2023
- Attorneys in the Chamberlain Hrdlicka Atlanta, Houston and San Antonio offices elevated to Equity Shareholder and ShareholderFebruary 8, 2023
- Article published in Law360 Pulse highlighted Firm's recent shareholder elevationsLaw360 Pulse, February 8, 2023
- Article in Law360 Pulse on “Chamberlain Hrdlicka Promotes 5 Across US Offices”Law360 Pulse, March 11, 2021
- Jeffrey Luechtefeld elevated to Shareholder by Chamberlain HrdlickaMarch 2, 2021
- Five Attorneys elevated at First Virtual Shareholders MeetingMarch 2, 2021
- Chamberlain Hrdlicka 34th Annual Atlanta Tax and Business Planning Seminar - November 12 at Crowne Plaza RaviniaNovember 12, 2019
- Atlanta Journal-Constitution and Daily Report, July 25, 2019
- Metro Atlanta CEO, July 18, 2019
Seminars & Presentations
- Jeff Luechtefeld’s article, “Procedural Challenges to IRS Compliance With the APA and Its Impact on Tax Litigation,” in the summer issue of Journal of Emerging Issues in LitigationJournal on Emerging Issues in Litigation, July 5, 2023
- Jeffery Luechtefeld’s article “Preparing to navigate IRS appeals: Strategies for tax practitioners”September 7, 2022