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Tom’s practice focuses on income taxation (including corporate and LLC mergers, acquisitions and reorganizations, and low-income housing and historic rehabilitation tax credits), state and local taxation, and partnership and limited liability company law. Before joining the firm in 1998, Tom had been a partner with another law firm in Raleigh, an attorney-advisor at the United States Tax Court, and a CPA with a Big Eight accounting firm in Virginia.
Tom is actively involved with the N.C. Bar Association, through which he has been Chair of the Tax Section, a principal drafter of recent revisions to North Carolina’s partnership and LLC acts, and a member of the LLC Act Legislative Committee.
Tom received a B.S. in Commerce (accounting concentration) from the University of Virginia, a J.D. from the College of William & Mary, and an LL.M. in Taxation from Georgetown University. He also attended the University of Exeter in England and the University of Grenoble in France.
Listed among The Best Lawyers in America: Tax (2008, 2009)
Listed among Business North Carolina Magazine Legal Elite: Tax Lawyers (2003, 2005, 2006, 2008, 2009)
Listed among North Carolina Super Lawyers for Tax (2006, 2007, 2008, 2009)
American Bar Association: Taxation Section, Forum on Affordable Housing and Community Development Law, Business Law Section
North Carolina Bar Association: Tax Section (Chair 2003-2004), Business Section, Business Organizations Committee
District of Columbia Bar
Virginia State Bar
Member, Appalachian State University Board of Trustees (Chair, Audit Committee)
North Carolina Judicial College, ALJ Conference on Handling Tax Appeals: "North Carolina Taxation for Pass Through Entities" (2008)
UNC Tax Institute: "Cross-Entity Mergers and Conversions in North Carolina" (2001)
NC Bar Foundation: "1999 North Carolina Pass-Through Entity Legislation" (1999)
"The North Carolina Administrative Law Guide," chapter on N.C. Department of Revenue (1996)
NC Bar Foundation: "An Overview of the Low-Income Housing Tax Credit" (1996)
North Carolina Housing Finance Agency: "Low Income Housing Tax Credits-Syndication and Real Estate Issues" (1994)
National Business Institute: "Sales and Use Tax Administrative and Judicial Procedure" (1994)
National Association of Tax Professionals: "The North Carolina Limited Liability Company Act: State Law and Income Tax Implications for Business" (1993)
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