Classes/Seminars

UPCOMING

Coming Soon!

PAST

Presentation:  “Fundamentals of Fundraising for Georgia Nonprofit 501(c)(3)s“.
Event/Sponsor:  Atlanta Bar Association’s Pro Bono Frenzy
Date: March 2024
Location:  Virtual

Presentation:  2023 Georgia Department of Revenue/Tax Bar Liaison Meeting
Event/Sponsor:  State Bar of Georgia Tax Section and Atlanta Bar Association Tax Section
Date: December 5, 2023
Location:  Georgia Department of Revenue, Atlanta, GA

Presentation: “State and Local Tax Update”       
Event/Sponsor: Georgia Tax Forum (sponsored by Georgia Society of CPAs)
Date: November 1, 2023
Location: Atlanta, GA

Presentation: “Wayfair Five Years Out: Legal and Practical Issues” (Co-Moderator).
Event/Sponsor:  National Association of State Bar Tax Sections (NASBTS) 44th Annual Conference
Date: September 30, 2023
Location:  Washington, D.C.

Presentation: “Changing Legal Residency and Georgia Income Tax Obligations of Nonresidents”       
Event/Sponsor:  Southeastern Accounting Show (sponsored by Georgia Society of CPAs)
Date: August 23, 2023
Location: Atlanta, GA

Presentation: “Sales and Tax Updates”       
Event/Sponsor: Georgia Society of CPAs (GSCPAs) Decision Makers Conference
Date: April 20, 2023
Location: Atlanta, GA

Presentation: “An Attorney and a CPA Walk into a PTE (Pass Through Entity) Conversation”
Event/Sponsor: Georgia Society of CPAs (presented with Art Auerbach, CPA)
Date: January 13, 2023
Location: Atlanta, GA

Presentation: “State and Local Tax Developments”       
Event/Sponsor: Georgia Tax Forum (sponsored by Georgia Society of CPAs)
Date: November 2, 2022
Location: Atlanta, GA

Presentation: “State and Local Tax Developments”       
Event/Sponsor: Southeastern Accounting Show (sponsored by Georgia Society of CPAs)
Date: September 22, 2022
Location: Atlanta, GA

Presentation: “State and Local Tax Considerations in Implementing Remote Worker Policies”       
Event/Sponsor: Georgia Federal Tax Conference
Date: June 16, 2022
Location: Atlanta, GA

Presentation: “Hot Topics in Georgia and Multistate Taxation”       
Event/Sponsor: Atlanta Tax Forum
Date: May 2, 2022
Location: Webcast

Presentation: “Providing Pro Bono Services to Nonprofits 201: Learn from the Experts” (Panelist) 
Event/Sponsor: Atlanta Bar Association’s Annual Pro Bono March Madness
Date: March 17, 2022

Presentation: “Sales Tax Obligations Tied to Nonprofit Organization Fundraising Activities”       
Event/Sponsor: Nonprofit Law Section of the State Bar of Georgia – Continuing Legal Education
Date: March 10, 2022
Location: Webcast

Presentation: “Georgia Department of Revenue/Tax Bar Liaison Committee Meeting”*
Date: December 7, 2021
Location: Webcast                                                                                                                                                                                                                                                                                  *Richard served as program moderator for this event

Presentation: “Conservation Easements – Navigating the Landscape in 2021″*     
Event/Sponsor: National Association of State Bar Tax Sections 42nd Annual Meeting
Date: October 21, 2021
Location: Nashville, TN                                                                                                                                                                                                                                                                        *Richard served as program moderator for this event

Presentation: “Galas & Tournaments & Festivals, Oh My!  Part III: Festivals, Carnivals, and ‘Taste of’ Events”       
Event/Sponsor: Pro Bono Partnership of Atlanta Webcast
Date: January 13, 2021
Location: Webcast

Event:  Georgia Department of Revenue/Tax Bar Liaison Committee Meeting*
Date: December 15, 2020
Location: Atlanta, GA                                                                                                                                                                                                                                                                              *Richard served as program moderator for this event

Presentation: “What is the Latest on Nonprofit Fundraising and Sales Tax”
Event/Sponsor: Pro Bono Partnership of Atlanta Webcast
Date: November 18, 2020
Location: Webcast

Presentation: “State and Local Tax Law Developments” 
Event/Sponsor: Georgia Tax Forum (sponsored by Georgia Society of CPAs)
Date: November 5, 2020
Location: Livestream

Event: Georgia Department Of Revenue/Tax Bar Liaison Committee Meeting*
Date: December 11, 2019
Location: Atlanta, GA                                                                                                                                                                                                                                                                            *Richard served as program moderator for this event

Presentation: “State and Local Tax Law Developments”
Event/Sponsor: Georgia Tax Forum (sponsored by Georgia Society of CPAs)
Date/Location: December 5, 2019 (Savannah, GA) and November 7, 2019 (Atlanta, GA)

Presentation: “State and Local Tax Trending Topics”
Event/Sponsor: Southeastern Accounting Show (sponsored by Georgia Society of CPAs)
Date: August 29, 2019
Location: Atlanta, GA

Presentation: “Fundraising and Sales Tax – What Every Nonprofit Needs to Know”
Event/Sponsor: Pro Bono Partnership of Atlanta
Date: May 15, 2019
Location: Webcast

Presentation: “State Withholdings on Distributions to Nonresident Partners/Members-Georgia Form NRW – Exemption does not Shield Entity or Partners/Members from Personal Liability”
Event/Sponsor: Joint Tax Law Section and Real Estate Section CLE Program
Date: April 25, 2019
Location: Arnall Golden Gregory LLP, Atlanta, GA

Presentation: “Fundraising and Sales Tax: What Every Nonprofit Needs to Know”
Event/Sponsor: GRANTSPACE by Candid
Date: April 10, 2019
Location: Foundation Center South, Atlanta, GA

Presentation: “Fundamentals of Fundraising for Georgia Nonprofit 501(c)(3)s”
Event/Sponsor: Pro Bono March Madness (sponsored by Atlanta Bar Association)
Date: March 11, 2019
Location: Atlanta, GA

Presentation: “Tax-Exempt May Not Mean Exempt from Sales Tax: Sales and Use Tax Obligations of 501(c)(3) Organizations”                                                            Event/Sponsor: 2019 Nonprofit Law Seminar (sponsored by State Bar of Georgia ICLE)
Date: March 7, 2019
Location: Atlanta, GA

Presentation: “State and Local Tax Update”
Event/Sponsor: North Atlanta Tax Council Luncheon
Date: February 15, 2019
Location: Atlanta, GA

Event: Georgia Department of Revenue/Tax Bar Liaison Committee Meeting*
Date: December 6, 2018
Location: Atlanta, GA                                                                                                                                                                                                                                                                                     *Richard served as program moderator for this event

Presentation: “What Practitioners Should Know About Residency And State Income Taxes” 
Event/Sponsor: Georgia Society of CPAs, North Atlanta Chapter
Date: November 15, 2018
Location: Atlanta, GA

Presentation: “What Every CPA Should Know About Residency And State Income Taxes”
Event/Sponsor: Georgia Society of CPAs – Northeast Georgia Chapter
Date: November 14, 2018
Location: Gainesville, GA

Presentation: “Tax Fraud in the Context of State Taxation”
Event/Sponsor: Fraud Conference (sponsored by Georgia Society of CPAs)
Date: September 27, 2018
Location: Atlanta, GA

Presentation: “Residency for State Income Tax Purposes”
Event/Sponsor: Southeastern Accounting Show (sponsored by Georgia Society of CPAs)
Date: August 30, 2018
Location: Atlanta, GA

Presentation: “So Your Client Wants to Move to Florida – Strategies for Changing Legal Residency for State Income Tax Purposes”
Event/Sponsor: 17th Annual NC/SC/GA Tax Section Workshops (sponsored by North Carolina Bar Association)
Date: May 25, 2018
Location: Kiawah Island, SC

Presentation: “Sales and Use Tax Issues for Nonprofit Organizations and Educational Institutions”
Event/Sponsor: 2018 Accounting Forum for Educational Institutions and Other Nonprofit Organizations (sponsored by Warren Averett)                                                          Date: April 25, 2018
Location: Atlanta, GA

Presentation: “Georgia Sales Tax § 501(c)(3) Organizations”
Event/Sponsor: Fundamentals of Fundraising (sponsored by Pro Bono Partnership of Atlanta)
Date: March 13, 2018
Location: Atlanta, GA

Presentation: “Hot Topics in State Taxation”
Event/Sponsor: North Atlanta Tax Council Luncheon
Date: January 18, 2018
Location: Atlanta, GA

Event:  Georgia Department of Revenue/Tax Bar Liaison Committee Meeting*
Date: December 7, 2017
Location: Atlanta, GA                                                                                                                                                                                                                                                                                *Richard served as program moderator for this event

Presentation: “Georgia State Tax Update”
Event/Sponsor: Georgia Tax Forum (sponsored by Georgia Society of CPAs)
Date/Location:  December 1, 2017 (Savannah, GA) and November 3, 2017 (Atlanta, GA)

Presentation: “Legal Residency and Changing Legal Residency for Georgia State Income Tax Purposes”
Event/Sponsor: Atlanta Alumni of Revenue Agents Meeting
Date: October 3, 2017
Location: Atlanta, GA

Presentation: “State Income Tax Issues for Residents Relocating to States Without Income”
Event/Sponsor: Wealth Matters Radio Show (sponsored by Gwinnett Business Radio)
Date: July 26, 2017
Location: Atlanta, GA

Presentation: “Legal Residency and Changing Legal Residency for Georgia State Income Tax Purposes”
Event/Sponsor: Georgia Federal Tax Conference (sponsored by Georgia Society of CPAs)
Date: June 9, 2017
Location: Atlanta, GA

Presentation: “Hot State Tax Topics – National and Georgia Perspective”
Event/Sponsor: Georgia Society of CPAs Meeting – August Chapter
Date: May 18, 2017
Location: Augusta, GA

Presentation: “Sales/Use Tax and Property Tax Issues for Nonprofit Organizations and Educational Institutions”
Event/Sponsor: 2017 Accounting Forum for Educational Institutions and Other Nonprofit Organizations (sponsored by Warren Averett)
Date: April 21, 2017
Location: Atlanta, GA

Presentation: “State Income Tax Considerations and Estate Planning for Georgians who Want to Move to Florida”
Event/Sponsor: Atlanta Bar Association Meeting – Estate Planning and Probate Section
Date: April 12, 2017
Location: Atlanta, GA

Presentation: “How Does Georgia Sales Tax and Property Tax Apply to §501(c)(3) Organizations“
Event/Sponsor: Pro Bono Partnership of Atlanta Meeting
Date: March 23, 2017
Location: Atlanta, GA

Presentation: “Hot State Tax Topics – National and Georgia Perspective”
Event/Sponsor: Georgia Society of CPAs Meeting – North Atlanta Chapter
Date: January 19, 2017
Location: Marietta, GA

Presentation: “Georgia State Tax Update”
Event/Sponsor: Georgia Tax Forum (sponsored by Georgia Society of CPAs)
Date/Location: December 1, 2016 (Savannah, GA) and November 4, 2016 (Atlanta, GA)

Presentation: “Hot State Tax Topics – National and Georgia Perspective”
Event/Sponsor: Atlanta Alumni of Revenue Agents Meeting
Date: October 4, 2016
Location: Atlanta, GA

Presentation: “Taxation of Residents and Nonresidents in Georgia”
Event/Sponsor: Georgia Society of CPAs Meeting – North Perimeter Chapter
Date: August 16, 2016

Presentation: “Property Taxation in Georgia”
Event/Sponsor: 15th Annual NC/SC/GA Tax Section Workshops (sponsored by North Carolina Bar Association)
Date: May 27-29, 2016
Location: Kiawah Island, SC

Presentation: “Update on Residency for Georgia State Income Tax Purposes”
Event/Sponsor: Joint Meeting of Atlanta Bar Association Tax Law Section and Georgia Society of CPAs – Atlanta Chapter
Date: May 7, 2016
Location: Atlanta, GA

Presentation: “Georgia Sales and Property Tax as it Applies to Tax-Exempt Organizations”
Event/Sponsor: §501(c)(3) Basics: Understanding Corporate & Tax Issues Georgia §501(c)(3) Nonprofits Face (sponsored by Atlanta Bar Association and Pro Bono Partnership of Atlanta)
Date: March 22, 2016
Location: Atlanta, GA

Presentation: “State Sales and Use Tax Pitfalls for Construction Contractors”
Event/Sponsor: Tax Traps for the Real Estate Practitioner (sponsored by State Bar of Georgia Institute of Continuing Legal Education)
Date: December 17, 2015
Location: Atlanta, GA

Presentation: “Independent Contractor Misclassification/Residency for State Income Tax Purposes”
Event/Sponsor: Southeastern Association of Tax Administrators 2015 Annual Conference
Date: July 21, 2015
Location: Atlanta, GA

Presentation: “State Tax Update”
Event/Sponsor: Georgia Society of CPAs Meeting – North Atlanta Chapter
Date: January 20, 2015

Presentation: “The Georgia Tax Tribunal Act of 2012″
Event/Sponsor: Georgia Society of CPAs Meeting – North Perimeter and Northeast Georgia Chapters
Date: January 8, 2015 (Northeast Georgia Chapter) and August 19, 2014 (North Perimeter Chapter)

Presentation: “State Tax Update”
Event/Sponsor: Georgia Tax Forum (sponsored by Georgia Society of CPAs)
Date/Location: December 5, 2014 (Savannah, GA) and November 6, 2014 (Atlanta, GA)

Presentation: “State Tax Litigation in Georgia – A Primer on the Tax Tribunal Act of 2012″
Event/Sponsor: 13th Annual NC/SC/GA Tax Section Workshops (sponsored by North Carolina Bar Association)
Date: May 23-25, 2014
Location: Kiawah Island, SC

Presentation: “Georgia State Tax Update”
Event/Sponsor: North Atlanta Tax Council Luncheon
Date: March 21, 2014
Location: Atlanta, GA

Presentation: “State Tax Litigation in Georgia – The Tax Tribunal Act of 2012″
Event/Sponsor: Georgia Society of CPAs Meeting – Atlanta Chapter
Date: January 21, 2014
Location: Marietta, GA

Presentation: “Sales and Use Tax in Georgia”
Event/Sponsor: Lorman Education Services
Date: December 10, 2013

Presentation: “Georgia State Tax Update”
Event/Sponsor: Georgia Tax Forum (sponsored by Georgia Society of CPAs)
Date/Location: Savannah, GA (December 6, 2013) and Atlanta, GA (November 7, 2013)

Presentation: “State Tax Litigation in Georgia – The Tax Tribunal Act of 2012″
Event/Sponsor: Georgia Society of CPAs Meeting – North Atlanta Chapter
Date: October 7, 2013
Location: Marietta, GA

Presentation: “State Tax Litigation in Georgia – The Tax Tribunal Act of 2012″
Event/Sponsor: Georgia Society of CPAs Meeting – Northwest Georgia Chapter
Date: September 19, 2013
Location: Dalton, GA

Presentation: “Georgia State Tax Update and State Tax Litigation in Georgia – The Tax Tribunal Act of 2012″
Event/Sponsor: Georgia Society of CPAs Meeting – Gwinnett Chapter
Date: September 17, 2013
Location: Atlanta, GA

Presentation: “State Tax Litigation in Georgia – The Tax Tribunal Act of 2012″
Event/Sponsor: CPE Days (sponsored by Georgia Society of CPAs)
Date: September 13, 2013
Location: Athens, GA

Presentation: “Georgia State Tax Update”
Event/Sponsor: Southeastern Accounting Show (sponsored by Georgia Society of CPAs)
Date: August 29, 2013
Location: Atlanta, GA

Presentation: “A New Dawn for State Tax Litigation in Georgia – The Tax Tribunal Act of 2012″
Event/Sponsor: New Tax Laws: What Every Practitioner Needs to Know (sponsored by State Bar of Georgia Institute of Continuing Legal Education)
Date: April 25, 2013
Location: Atlanta, GA

Presentation: “State Tax Issues for Nonprofit Organizations”
Event/Sponsor: 10th Annual Nonprofit Law Seminar (sponsored by State Bar of Goergia Institute of Continuing Legal Education)
Date: March 14, 2013
Location: Atlanta, GA

Presentation: “State Sales Tax Issues for HVAC Contractors”
Event/Sponsor: Conditioned Air Association of Georgia Annual Conference
Date: March 22, 2013
Location: Callaway Gardens, GA

Presentation: “Georgia State Tax Update”
Event/Sponsor: North Atlanta Tax Council
Date: February 15, 2013
Location: Atlanta, GA

Event: Ad Valorem Property Taxation in Georgia*
Sponsor: State Bar of Georgia Institute of Continuing Legal Education
Date: December 20, 2012
Location: Atlanta, GA
*Richard served as program chair for this seminar

Presentation: “Multistate Taxation”
Event/Sponsor: Lorman Education Services
Date: July 25, 2012

Presentation: “Georgia State Tax Update”
Event/Sponsor: North Atlanta Tax Council
Date: February 17, 2012
Location: Atlanta, GA

Presentation: “Sales and Use Tax in Georgia”
Event/Sponsor: Lorman Education Services
Date: January 19, 2012

Event: Dealing with the IRS*
Event/Sponsor: State Bar of Georgia Institute of Continuing Legal Education
Date: December 16, 2011
Location: Atlanta, GA                                                                                                                                                                                                                                                                                      *Richard served as program chair for this seminar

Presentation: “Update on Georgia Taxation”
Event/Sponsor: Best of CLE (sponsored by The Seminar Group)
Date: November 29, 2011

Event: “Hot Tax Topics for Business Attorneys”*
Sponsor: State Bar of Georgia Institute of Continuing Legal Education
Date: December 17, 2010
Location: Atlanta, GA
*Richard served as program chair for this seminar

Presentation: “Enforcement of Georgia Nonresident Withholding Requirements”
Event/Sponsor: Real Estate Roundtable (sponsored by Georgia Society of CPAs)
Date: September 27, 2011
Location: Atlanta, GA

Presentation: “State Tax Issues Facing Manufacturers with Sales to Georgia Customers”
Event/Sponsor: National Buildings & Components Credit Group – Atlanta Meeting
Date: September 16, 2011
Location: Atlanta, GA

Presentation: “Multistate Sales and Use Tax: Georgia and Alabama”
Event/Sponsor: Lorman Education Services
Date: August 2, 2011
Location: Atlanta, GA

Presentation: “State Tax Issues Facing Manufacturers with Sales to Georgia Customers”
Event/Sponsor: Atlanta Meeting – National Leisure Living Manufacturers Credit Group
Date: January 21, 2011
Location: Atlanta, GA

Presentation: “Sales and Use Tax in Georgia”
Event/Sponsor: Lorman Education Services
Date: January 19, 2011
Location: Atlanta, GA

Event: Hot Tax Topics for Business Attorneys*
Sponsor: State Bar of Georgia Institute of Continuing Legal Education
Date: December 17, 2010
Location: Atlanta, GA                                                                                                                                                                                                                                                                                         *Richard served as program chair for this seminar

Presentation: “State Tax Update”
Event/Sponsor: North Atlanta Tax Council
Date: November 19, 2010
Location: Atlanta, GA

Presentation: “Hot State Tax Topics”
Event/Sponsor: Georgia Tax Forum (sponsored by Georgia Society of CPAs)
Date: 2010
Location: Atlanta, GA & Savannah, GA

Event: Dealing with the IRS*
Event/Sponsor: State Bar of Georgia Institute of Continuing Legal Education
Date: December 3, 2009
Location: Atlanta, GA                                                                                                                                                                                                                                                                                      *Richard served as program chair for this seminar

Presentation: “Georgia Nonresident Withholding Requirement Imposed on Pass-Through Entities”
Event/Sponsor: 2009 Real Estate Conference (sponsored by Georgia Society of CPAs)
Date: June 18, 2009
Location: Atlanta, GA

Presentation: “State and Local Tax Update – Georgia”
Event/Sponsor: 2009 Southeast Business Tax Forum – Taxation of Business Transactions (sponsored by Alston & Bird)
Date: May 19, 2009
Location: Atlanta, GA

Presentation: “State Department of Revenue Tax Collections”*
Event/Sponsor: Hot Tax Topics for the Business Attorney (sponsored by State Bar of Georgia Institute of Continuing Legal Education)
Date: December 11, 2008
Location: Atlanta, GA                                                                                                                                                                                                                                                                                         *Richard spoke and served as program chair for this seminar

Presentation: “Advanced Sales and Use Tax in Georgia”
Event/Sponsor: Lorman Education Services
Date: May 13, 2008

Presentation: “Multistate Taxation: Income, Sales and Use and Beyond”
Event/Sponsor: Lorman Education Services
Date: January 13, 2008

Presentation: “Nexus and Restraints on State Taxation”
Event/Sponsor: 25th Annual Legal Education Conference (sponsored by Law Education Institute, Inc.)
Date: January 5, 2008
Location: Vail, CO

Event: Dealing with the IRS*
Sponsor: State Bar of Georgia Institute of Continuing Legal Education
Date: December 13, 2007
Location: Atlanta, GA                                                                                                                                                                                                                                                                                        *Richard served as program chair for this seminar

Presentation: “Sales and Use Tax Issues Affecting Business Dispositions”*                                                                                                                                                             Event: Hot Tax Topics for the Business Attorney                                                                                                                                                                                                                                      Sponsor: State Bar of Georgia Institute of Continuing Legal Education
Date: December 14, 2006
Location: Atlanta, GA                                                                                                                                                                                                                                                                                       *Richard spoke and served as program chair for this seminar

Presentation: “Emerging Issues in Georgia Department of Revenue Compliance and Enforcement”
Event/Sponsor: Atlanta Alumni of Revenue Agents
Date: September 5, 2006
Location: Atlanta, GA

Presentation: “Sales and Use Tax, Georgia”
Event/Sponsor: Lorman Education Services
Date: July 19, 2006

Presentation: “Advanced Sales and Use Tax, Georgia”
Event/Sponsor: Lorman Education Services
Date: July 13, 2006

Presentation: “Tax and Non-Tax State Residency Selection: Doing What You Need to Do When Changing Your Legal Residence”
Event/Sponsor: Georgia Federal Tax Conference (sponsored by Georgia Society of CPAs)
Date: June 7, 2006
Location: Atlanta, GA

Presentation: “Georgia’s Income Tax Withholding Requirements on Distributions to Nonresident Members of Partnerships, LLCs, and S Corps”
Event/Sponsor: Real Property Law Institute (sponsored by State Bar of Georgia Institute of Continuing Legal Education)
Date: May 5, 2006
Location: Destin, FL

Presentation: “Protests, Administrative Remedies and Litigating with the Georgia Department of Revenue”*                                                                                                  Event: Dealing with the Georgia Department of Revenue                                                                                                                                                                                                                  Sponsor: State Bar of Georgia Institute of Continuing Legal Education
Date: December 1, 2005
Location: Atlanta, GA                                                                                                                                                                                                                                                                                        *Richard spoke and served as program chair for this seminar

Presentation: “Sales and Use Tax, Georgia”
Event/Sponsor: Lorman Education Services
Date: May 19, 2005

Presentation: “The Georgia Department of Revenue: A Practitioner’s Perspective”
Event/Sponsor: North Atlanta Tax Council
Date: March 11, 2005
Location: Atlanta, GA

Presentation: “Real Property Tax Appeals in Georgia”
Event/Sponsor: CPAs Real Estate Round Table (sponsored by Georgia Society of CPAs)
Date: February 22, 2005
Location: Atlanta, GA

Event: Dealing with the IRS*                                                                                                                                                                                                                                                               Sponsor: State Bar of Georgia Institute of Continuing Legal Education
Date: February 24, 2005
Location: Atlanta, GA                                                                                                                                                                                                                                                                                        *Richard served as program chair for this seminar

Presentation: “Statute of Limitations, Protests and Administrative Remedies”*                                                                                                                                                         Event: Dealing with the Georgia Department of Revenue                                                                                                                                                                                                    Sponsor: State Bar of Georgia Institute of Continuing Legal Education
Date: December 9, 2004
Location: Atlanta, GA                                                                                                                                                                                                                                                                                        *Richard spoke and served as program chair for this seminar

Presentation: “Sales and Use Tax, Georgia”
Event/Sponsor: Lorman Education Services
Date: November 18, 2004
Location: Savannah, Georgia

Presentation: “Maintaing Order on the Georgia Department of Revenue’s New Collection Frontier”
Event/Sponsor: Georgia Tax Forum (sponsored by Georgia Society of CPAs)
Date/Location: Atlanta, GA & Savannah, GA (2004)

Event: “Statute of Limiations, Protests, and Administrative Remedies”*                                                                                                                                                                         Sponsor: State Bar of Georgia Institute of Continuing Legal Education
Date: December 9, 2004
Location: Atlanta, GA                                                                                                                                                                                                                                                                                        *Richard served as program chair for this seminar

• Program Chair/Lecturer/Author, “Unemployment Insurance Taxes: Litigating Independent Contractor Status with the Georgia Department of Labor,” Emerging Issues in Tax Law (sponsored by State Bar of Georgia Institute of Continuing Legal Education), Atlanta, GA, September 12, 2003
• Lecturer/Author, “Sales and Use Tax, Georgia,” Lorman Education Services, Athens, Georgia, July 30, 2003
• Lecturer/Author, “What Builders Need to Know About Sales and Use Tax Obligations, Georgia,” Greater Atlanta Homebuilders Association, January 15, 2003
• Lecturer/Author, “Hot Sales Tax Topics – The Seven Items Every CPA Needs to Know,” Tax Forum (sponsored by Georgia Society of CPAs), 2003
• Lecturer/Author, “Pitfalls and Planning Opportunities, Georgia Sales and Use Tax,” Tax Executives Institute, December 18, 2002
• Lecturer, “Sales and Use Tax in Georgia: A Beginner’s Basic Course,” Lorman Education Services, November 7, 2002
• Lecturer/Author, “Contractors’/Subcontractors’ Sales And Use Tax Obligations,” Real Estate Round Table (sponsored by Georgia Society of CPAs), Atlanta, GA, September 24, 2002
• Program Chair, Emerging Issues in Tax Law (sponsored by State Bar of Georgia Institute of Continuing Legal Education), Atlanta, GA, September 12, 2002
• Co-Author/Lecturer, “Does Your Client Owe Federal/State Back Taxes?”, Legal Eagles Lunch and Learn CLE Series (sponsored by Atlanta Bar Association), Atlanta, GA, August 9, 2002
• Lecturer/Author, “Sales and Use Tax in Georgia: A Beginner’s Basic Course,” Lorman Education Services, July 31, 2002
• Lecturer/Author, “Maximizing Returns To Creditors By Challenging Tax Claims In Bankruptcy Court”, United States Trustee – Region 21 Trustee Training Seminar (sponsored by Region 21 Trustee Association), Atlanta, GA, May 3, 2002
• Program Chair, Dealing with the IRS (sponsored by State Bar of Georgia Insitute of Continuing Legal Education), Atlanta, GA, March 1, 2002
• Lecturer/Author, “Advanced Sales and Use Tax, Georgia,” Lorman Education Services, January 24, 2002
• Lecturer/Author, “State Sales Tax Considerations in Buying and Selling Privately Held Businesses,” Buying and Selling Privately Held Businesses (sponsored by State Bar of Georgia Institute of Continuing Legal Education), Atlanta, GA, September 28, 2001
• Lecturer/Author, “Georgia Sales and Use Tax,” Lorman Education Services, October 18, 2001
• Lecturer/Author, “State Sales Tax Considerations in Buying and Selling Privately Held Businesses,” Buying and Selling Privately Held Businesses (sponsored by State Bar of Georgia Institute of Continuing Legal Education), Atlanta, GA, September 28, 2001
• Lecturer/Author, “Enforcement of Property Tax Liens and Transfers of Tax Executions in Georgia”, Real Estate Round Table (sponsored by Georgia Society of CPAs), Atlanta, GA, September 25, 2001
• Program Chairperson, Emerging Tax Issues for the Non-Tax Practitioner (sponsored by State Bar of Georgia Institute of Continuing Legal Education), Atlanta, GA, September 13, 2001
• Lecturer/Author, “Sales and Use Tax for Manufacturers, Georgia,” Lorman Education Services, August 15, 2001
• Lecturer/Author, “Sales and Use Tax, Georgia,” Lorman Education Services, July 31, 2001
• Lecturer/Author, “Property Tax Appeals in Georgia”, Real Estate Conference (sponsored by Georgia Society of CPAs), Atlanta, GA, June 22, 2001
• Lecturer/Author, “Georgia Property Tax: An Overview and Update,” Lorman Education Services, March 28, 2001
• Lecturer/Author, “Advanced Sales and Use Tax, Georgia,” Lorman Education Services, January 23, 2001
• Lecturer/Author, “Real Property Taxation and Tax Appeals,” Real Estate Round Table (sponsored by Georgia Society of CPAs), Atlanta, GA, September 26, 2000
• Program Chairperson, Emerging Tax Issues for the Non-Tax Practitioner (sponsored by State Bar of Georgia Institute of Continuing Legal Education), Atlanta, GA, September 14, 2000
• Lecturer/Author, “Georgia State And Local Taxation,” Lorman Education Services, June 2, 2000
• Lecturer/Author, “Nexus and the Constitutional Restrictions on State Taxing Powers,” Aarons Grant & Habif, P.C. – In-House Continuing Professional Education, Atlanta, GA, November 8, 1999
• Lecturer/Author, “State Taxation of Pass-Through Entities: Georgia Withholding Requirements on Distributions to Nonresident Partners, LLC Members and S Corporation Shareholders,” Real Estate Roundtable (sponsored by Georgia Society of CPAs), Atlanta, GA, September 28, 1999
• Program Chairperson, Emerging Tax Issues for the Non-Tax Practitioner (sponsored by State Bar of Georgia Institute of Continuing Legal Education), Atlanta, GA, September 16, 1999
• Lecturer/Author, “Income Taxation of the Bankruptcy Estate: Availability of the Exclusion under I.R.C. 121,” National Association of Bankruptcy Trustees 1999 Annual Conference, August 31, 1999
• Lecturer/Author, “Income Taxation of the Bankruptcy Estate: Availability of the Exclusion under I.R.C. 121 as Amended by the Taxpayer Relief Act of 1997,” Meeting of Northern District of Georgia Bankruptcy Panel Trustees, (sponsored by United States Bankruptcy Court – Northern District of Georgia), Atlanta, GA, May 28, 1998
• Lecturer/Author, “Investor Accounting and Tax Issues, Real Property Taxation and Tax Appeals,” Georgia Mortgage Bankers Association Seminar, September 9, 1997
• Lecturer/Author, “Various Tax Topics, for In-House Continuing Professional Education,” Tauber & Balser, P.C., Atlanta, GA, August 19, 1997
• Lecturer/Author, “What Every Non-Tax Lawyer Should Know about Discharge of Taxes in Individual Bankruptcies and Repayment of Taxes in Business Reorganizations” and “Hot Tax Topics for Non-Tax Attorneys,” State Bar of Georgia Annual Meeting, June 12, 1997
• Lecturer, “Various Tax Topics, for In-House Continuing Professional Education,” Gifford, Hillegass & Ingwersen, P.C., Atlanta, GA, July 30, 1997
• Lecturer/Author, “When Bankruptcy Law Meets Tax Law: Discharge-ability of Tax Claims Under 523 and Treatment of Tax Claims Under 1129(a)(9) in Business Reorganizations,”Tax and Bankruptcy Sessions – Atlanta Bar Association, Atlanta, GA, March 18, 1997
• Lecturer, “Various Tax Topics,” In-House Continuing Professional Education, Habif, Arogeti & Wynne, P.C., July 10, 1996
• Lecturer/Author, “Effective Representation Before the IRS Collection Division in Georgia,” National Business Institute, Inc., March 3, 1996
• Lecturer/Author, “Collection of Trust Fund Taxes During Bankruptcy Proceedings,” National Association of Attorneys General (NAAG) Bankruptcy Lawyer’s Workshop, 1995
• Lecturer/Author, “Bankruptcy Court’s Jurisdiction Over State Corporate Officer Assessment Proceedings,” Southeastern Association of Tax Administrators (SEATA) Lawyers Workshop, Hot Springs, AZ, 1994

“Unintentionally Becoming a Taxable Resident of Georgia During COVID“
Tax Notes State, Vol. 100, No. 4,  April 2021

“Passthrough Entities/Members Beware – Georgia Relief Is Not Absolute”
Tax Notes State, Vol. 85, N0. 9,  September 2017

“Georgia Residents Moving to Florida: Beware of the “Presumption of Continuing Legal Residence”
Current Accounts (Journal of the Georgia Society of CPAs), January 2016

Co-author, “The Georgia Tax Tribunal Act of 2012″                                                                                                                                                                                                                      Georgia Bar Journal, Vol. 18, No. 4,  December 2012

Co-author, “Alabama Appeals Court Reverses Course on Sourcing of Nonresident Income”
Journal of State Taxation, July 2010

“Enforcement of Georgia Consumer Use Tax Begins in Earnest with Dentists”
GDA Action – The Journal of the Georgia Dental Association, August 2004

“Personal Liability for State Trust Fund Taxes in Georgia”
Calendar Call – General Practice and Trial Section Magazine of State Bar of Georgia, Vol. V, No. 2, Summer 2001

Co-Author, “New Tax Laws Affecting Home Sales Give Chapter 7 Trustees Long-Overdue Relief”
Bankruptcy Court Decisions, Weekly News & Comment, Vol. 32, Issue 20, July 28, 1998 

“Trust Fund Tax Obligations in Business Bankruptcies”
Georgia Bar Journal, Vol. 3, No. 2, October 1997

Co-Author, “Borrowing from the Taxpayer: State and Local Tax Claims in Bankruptcy“
American Bankruptcy Institute Law Review, Spring 1996

Determination that Home-Staging Business is a Service Provider (2020) – through extensive negotiations with state taxing agency, obtained favorable ruling that a business that stages homes for sale through, among other things, furnishing the homes with personal property to make the home more attractive to prospective purchasers, provides a personal service and does not engage in the retail rental of tangible personal property and, as such, should not collect sales tax from home owners.

Coin Operated Amusement Machines (2020) – represented convenience-store operators at both administrative level and in the Georgia Tax Tribunal in negotiating favorable settlements (following audits) after the operators were assessed for failing to collect sales taxes on payouts from COAMs.

City of Atlanta Business Occupation Tax – Exclusion from Tax Base (2020) – represented owner of hotel and before the City of Atlanta in arguing successfully that the proceeds from the sale of hotel is not subject to the business occupation tax.

Resolution of Several Complex Residency Cases (2019-2020) – resolve through voluntary disclosures and other methods residency cases in which client thought it had moved to states that impose no personal income tax but had failed to abandon Georgia domicile (continued to have ties to Georgia).

Sales Tax Litigation on Prepared Food (2019) – after two years of litigation, involving extensive discovery (requests for documents, interrogatories and several depositions), obtained favorable settlement of sales tax assessment asserted by state taxing agency against a retail chain on the application of sales tax to prepared food items sold by the retailer.

City of Atlanta Business Occupation Tax – Exclusions from Tax Base (2018) – obtained favorable outcome for after City asserted that out-of-state business must include all receipts as part of “gross receipts” subject to the tax, which is contrary to the law that states specifically that receipts from sales to customers in other states are excluded from the tax base.

City Business Occupation Tax – Successful refund claim paid by the finance department of a city located in Metro Atlanta.  Client had overstated “gross receipts,” the amount on which the occupation tax is computed.  In its original filings, client included as “gross receipts” (1) payments client had made to subcontractors for services that contributed to the client’s gross receipts and (2) proceeds from sales of goods and services delivered to or received by customers that were located outside Georgia.  Due to lack of adequate instructions provided with the business license renewal form, the client unwittingly used the amount shown on its federal tax returns as “gross receipts,” which resulted in an inflated tax for each year.

Responsible Person (Trust Fund) Liability – obtained withdrawal of a $10 million assessment issued against the managing member of a limited liability company (LLC) that owned a chain of franchised restaurants, by convincing the state taxing agency that the relevant statute under which the assessment was issued applied to officers and employees of corporations but not to members, managers and employees of LLCs.

Responsible Person (Trust Fund) Liability – obtained $3.87 million reduction of personal liability asserted by state taxing agency (1) for unremitted taxes, penalties and interest exceeding $4.5 million and (2) issued against a member of several different LLCs that each owned a separate hotel in a U.S. metropolitan area.

Nonresident Withholding Taxes (Pass-Through Entities) – represented manufacturer/distributor of accessories in protesting $4.99 million assessment for nonresident withholding taxes, penalties and interest, covering 1998-2006; negotiated for reduced payment of $181,000.

Sales Tax Contractors that Fabricate own Items for Projects – represented contractor that fabricates products for installation, as a subcontractor, at construction projects, in challenging assessment of more than $900,000 in sales tax, and, based legal arguments, reduced the total liability to about $35,000.

Corporation Business Tax Litigation for Major Airline – during litigation, obtained $242,000 concession from a state taxing agency regarding the computation of tax on capital after convincing the agency that the airline’s account for “deferred federal and state taxes” are not taxable “surplus reserves.”

Ad Valorem Property Tax – represented owner of commercial property before county taxing authority to obtain reduction for three years in value of property, from $1.795 million to $930,000.

Ad Valorem Property Tax – represented retail business before county taxing authority to obtain a substantial reduction in county’s valuation of retail inventory, thereby reducing tax liability from over $325,000 down to $61,500.

State Tax Execution/Responsible Person (Trust Fund) Liability – obtained a complete release of two state tax executions for taxes, penalties and interest, issued against former officer of large manufacturing company, after finding procedural defects tied to taxing agency’s issuance of the withholding and sales tax assessments. The total liability exceeded $450,000. Client paid nothing.

State Tax Collections – negotiated for and entered into agreements with various taxing agencies for repayment of collected trust fund taxes (employer withholding taxes, nonresident withholding taxes and sales taxes) for distributors, retailers and other businesses, and obtain favorable waiver of statutorily-imposed criminal and civil penalties.

State Tax Executions – obtained withdrawals of state tax executions issued against businesses and individuals, resulting in savings of hundreds of thousands of dollars, after finding defects in the issuance of the tax executions not in compliance with proper tax procedure, including the tax agency’s withdrawal of state tax executions (1) asserting liability of over $163,000, (2) issued against the former responsible person of a business, (3) but found to be void after agreeing that the agency had failed to follow correct tax procedure in issuing the executions.

Airline Apportionment Case – represented major airline in negotiating for reduction of asserted liability following audit from which the taxing agency claimed that nontraditional revenues from marketing campaigns should be included in the sales factor of the apportionment formula unique to airlines and limited to “revenue from hauling passengers, freight, mail and excess baggage.”

Responsible Person (Trust Fund) Liability – through settlement during litigation, obtained reduction of personal liability assessment (1) for unremitted taxes, penalties and interest exceeding $300,000 and (2) issued against investor in restaurant/bar.

Responsible Person (Trust Fund) Liability – through settlement reached during litigation, obtained reduction to $15,000 of personal liability assessment exceeding $280,000 (1) for unremitted taxes, penalties and interest and (2) issued against investor in restaurant/bar.

Refund of Local Taxes – through settlement reached during litigation with city, obtained refund of $187, 000 in 9-1-1 charges paid in error by large telecom company, plus interest of $32,800.

Multistate Tax Planning – advised manufacturer in the poultry processing industry of state tax planning and nexus issues arising from operations in several states.

Responsible Person Liability – court granted motion for summary judgment ruling that officer in a retail business was not liable personally for unpaid trust fund taxes, because the officer, who signed some checks and was present at the store on occasion, did not make day-to-day decisions about the operations of the business.

Sale of Services vs. Sale of Tangible Personal Property – State taxing agency issued Official Assessment and then State Tax Execution after denying the taxpayer’s protest of Notice of Proposed Assessment. By showing that taxpayer, a service provider that transferred tangible personal property as part of its service, was, in fact, selling nontaxable services, and not taxable tangible personal property, obtained a favorable settlement during litigation, and settlement resulted in a large reduction in taxpayer’s liability.

Multistate Voluntary Disclosures for Several Large Companies – filed voluntary disclosures to report and pay corporate income, franchise and sales and use taxes for companies with nexus in several states. These filings resulted in savings of hundreds of thousands of dollars in back income and franchise taxes and uncollected sales taxes.

Worker Classification in Georgia Department of Labor Cases – tried cases resulting in several rulings finding that businesses, including a logistics company and a staffing company, was not engaged in employment of workers and therefore not liable for unemployment insurance taxes.

Sales taxes on nontraditional lodging – obtained favorable settlement at the administrative level on uncollected sales taxes on charges for rentals of homes and condominiums.

Sales tax on prepared food – litigated and settled case arising from assessment of uncollected sales taxes on retail sales of products that the taxing agency considered “prepared food” and not eligible for exemption from tax for sales of food.

Packaging – Freeport exemption – for a manufacturing company whose product is provided through an aerosol can, obtained a favorable ruling from Cobb County Board of Equalization that items used to package the product qualify for the Freeport exemption (as product changed during the manufacturing process) because the items become part of the product (paint dispensed through aerosol cans) and are not ineligible packaging materials.

“Georgia Department Of Revenue’s Revised ‘Freight And Delivery Charges'” Regulation – Effective August 14, 2014″
March 2015

“Sales Tax Update – Rebirth of the Good-faith Requirement in Taking Resale Certificates and Exemption Certificates”
July 2013

“House Bill 932 Clarifies Statutory Withholding Requirement on Payments to Nonresident Subcontractors”
February 2013

“New Georgia Agricultural Exemption and Certificate of Exemption”
February 2013

“New 1% Sales Tax Effective Jan. 1, 2013”
December 2012

“Application of Sales and Use Tax Laws to Construction Contractors in Georgia”
September 2012

“Sales Tax Refunds Discovered During a Sales Tax Audit”
June 2012

“Criminal Penalties for Failing to Remit, Report or Maintain Records of Sales Taxes”
June 2010

“Contractors Sales Tax Obligations”
May 2008

“General Assembly Strengthens Criminal Penalties”
August 2007

“Georgia Department of Revenue News: Processing Center Improvements Aimed at Speeding the Paperwork Processing”
June 2007

“Revamped State Regulation Addresses Withholdings on Distributions to Nonresident Members of Pass-Through Entities”
May 2006

“Department of Revenue to Discontinue Collection Notices”
January 2006