2016-2017 Tax Section Membership Directory
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2016 - 2017 TAX SECTION MEMBERSHIP DIRECTORY ~ Including ~ Directors’ Committee Members Executive Council Members and IRS/DOR Directories floridataxlawyers.org Dear Florida Bar Tax Section Member: We are pleased to provide you with the annual Tax Section Membership Directory. The 2016-2017 Directory includes the following resources: • Internal Revenue Service Directory • Florida Department of Revenue Directory • Tax Section Officer/Division/Committee information • Contact information for Directors’ Committee • List of past Chairs • List of recipients of the Gerald T. Hart Outstanding Tax Attorney of the Year Award • List of recipients of the Marvin C. Gutter Outstanding Public Service Award. • Section By-Laws • Bar reimbursement policies • Tax Certification requirements • History of the Tax Section Please take a moment to review the Directory for information about the Tax Section's sponsors. Their commitment to the Tax Section has enhanced the Section's ability to provide quality meetings and increase the value of your membership in the Section. These professionals from other disciplines are a compliment to the services we can provide to our clients. Other Section benefits and tools can be found on the Tax Section website at http://floridataxlawyers.org. On that website members can sign up for “listservs” which enable members to exchange useful information. The Directory, the Tax Section Bulletin, monthly e-news letter and the website provide current information on Section activities. The Tax Section provides opportunities for all members to improve their professional practice. We sponsor and produce continuing legal education programming at the most advanced levels. Many of these CLE programs are free to members. In addition, with the assistance of the Tax Section’ Sponsors, we have created a series of local educational and networking opportunities to benefit our new (and not so new) tax lawyers hosted by the Tax Section sponsors. The Section arranges for and participates in liaison meetings with the IRS and Florida Department of Revenue to foster direct communication and air issues of concern. Carefully review the various committees that the Section has established. You are welcome to join and be active in any substantive law committees. Simply contact our Membership Recruitment Committee chairs Steve Hadjilogiou or Andrew Huber. Make the most of your Tax Section membership at every opportunity. Become known as an expert by writing articles, participate in CLE presentations, attend our meetings, becoming active in our committees, and participate in our regulatory and legislative initiatives. Active participation in the Section will provide numerous opportunities to hone your practice skills and to build lifetime professional and personal friendships. It is my honor to lead the Tax Section this year. I thank you for the opportunity to serve you and our profession. With your help and effort, the Tax Section will remain the catalyst for Florida tax lawyers to lead the nation in insight, innovation, and ingenuity. I encourage all of our members to participate and be active in the Tax Section. It is time well spent! William R. Lane, Jr., Chair 2016-2017 i TABLE OF CONTENts History of the Tax Section ......................................................................................................... 1 Internal Revenue Service ....................................................................................................... 12 United States Tax Court .......................................................................................................... 17 United States Department of Justice Tax Division .................................................................. 17 Florida Department of Revenue ............................................................................................. 18 2016-2017 Directors’ Committee (Pictorial Directory) ............................................................ 22 2016-2017 Executive Council Members ................................................................................. 26 Past Chairs of the Tax Section ............................................................................................... 33 The Gerald T. Hart Outstanding Tax Attorney of the Year Award ............................................ 37 The Marvin C. Gutter Outstanding Public Service Award ....................................................... 40 Bylaws of the Tax Section ....................................................................................................... 42 Florida Certification Plan ........................................................................................................ 49 Standards for Certification of a Board Certified Tax Lawyer ................................................... 50 Standing Board Section Budget Policies / Tax Section Reimbursement Policies ................... 52 Amicus Curiae & Legislative Policies and Procedures - Standing Board Policies .................. 54 Alphabetical Roster of Tax Section Members ......................................................................... 56 Cross Reference: Geographical Roster of Tax Section Members ................................................................... 85 Out-of-State Members ........................................................................................................ 92 Board Certified Tax Attorneys ............................................................................................. 94 Areas of Concentration ....................................................................................................... 95 2016-2017 Directory Questionnaire ...................................................................................... 102 Do not refer a client directly to an attorney from this directory. The attorneys listed in this directory are listed as a service for the Section membership. This is not a lawyer referral service. The Florida Bar makes no representations, expressed or implied, regarding the quality of the legal services provided by the attorneys listed in this directory. ii We are proud to support the Tax Section of the The Florida Bar David Fritz 561.630.1477 wilmingtontrust.com 1iii HISTORY OF THE TAX SECTION Dedication. 1950’s - The Decade of Inception. Though it has taken many years to assimilate the information The Tax Section of The Florida Bar is an outgrowth of the necessary to prepare this History of the Tax Section Report, Committee on Federal Taxation of The Florida Bar. The leaders recognition must be given to the two individuals who have had the of this standing committee of the Bar recognized that the rapidly greatest impact upon this product. Regrettably, recognition for both evolving field of tax law needed more specialized treatment. must be posthumous. The first of these individuals is Professor Beginning in September of 1950, the committee changed its name James Wershow (Chair of the Section 1967-68). Professor to the Tax Committee and adopted regional meetings and area chair Wershow, who inspired many students through his teachings at to encourage greater committee participation. the Institute of Food and Agricultural Sciences at the University Michel Emmanuel, (Chair 1954-55) recalls that the creation of Florida, first initiated the collection of materials utilized for this of the Section was a direct result of a meeting called by John Report in the mid-1970’s. David Richardson (Chair 1981-82) Donahoo in Jacksonville, September 23, 1950, which set off the deserves thanks for preserving Professor Wershow’s collection of evolutionary process noted above. This culminated in the formation materials. After long last, Jim, your project has been completed; of the Tax Section by a vote of the Board of Governors at the annual rest well. Bar convention in June of 1952. The Tax Committee formally The other individual who coerced, enticed, badgered..., ceased operations and reorganized itself as the Tax Section at an (however appropriately phrased) me into this project is the late organizational meeting held in Orlando on July 26, 1952. Gerald Hart who was taken from us tragically as he prepared to Hugh R. Dowling was named the first chair of the Section which serve his term as Chair following Ed Koren (Chair 1990-91). Jerry had a membership of 111. Membership dues were $5.00 annually truly understood the need to know one’s history in order to plot except for those that had 3 years or less experience as a member one’s course for the future so as to avoid the same mistakes and of the Bar, in which event it was reduced to $2.50 annually. The first not lose sight of one’s principles. His leadership and friendship Treasurer’s report (a copy of which is attached hereto as Schedule will be sorely missed. 1) reflected a profit of $361.45 based on $510.00 of membership dues paid. The Section consisted of 4 committees as follows: Rededication. Committee on Federal Income Tax - Lucius A. Buck, Chair. The History of the Section Report was updated for the third time Committee on Estate and Gift Taxes - Douglas D. Felix, Chair. in 2011 in time for the 60th Anniversary of the Section (2012). The update was rededicated in honor of Marvin Gutter (Chair 2000- Committee on State and Local Taxes - Ben C. Willis, Chair. 2001) who passed in the Winter of 2010 just weeks after meeting Committee on Public Relations - Michel G. Emmanuel, Chair. with me to discuss his many years of active participation in the Section. I can think of no one individual with