PRESIDENT'S BIO

TIM A. TARTER, ESQ.

tim@woolston-tarter.com

PROFESSIONAL AFFILIATIONS

Present           President, Woolston & Tarter, P.C., Phoenix, Arizona and Boise, Idaho

Representing clients in all aspects of federal, state and international tax controversy matters, including Internal Revenue Service audits and appeals, competent authority matters, trial and appellate litigation and criminal tax defense. In addition to handling a wide range of substantive tax issues, also experienced in handling procedural and litigation issues, including discovery disputes, lien and levy matters, and attorney-client privilege issues. Significant experience gained from first-chair, government tax litigation experience, including tax shelter litigation.

1988-1995      Senior Tax Attorney, Office of IRS Chief Counsel, Boise, Idaho

Tax Counsel and Legal Coordinator to IRS CEP (Large Case) audit program, with direct responsibility for development and litigation of cases. Duties included serving as tax counsel to IRS examination teams of several Fortune 500 corporations. Also served as an adviser to IRS Examination, Collection and Criminal Divisions. Appointed National Issue Specialist (IRC § 263A) and Special Assistant United States Attorney.

1986-1988       Tax Accountant, Arthur Young & Company, Portland, Oregon

Completed and reviewed federal and state tax returns for corporations, partnerships, estates and individuals. Designed and implemented federal, international and state tax strategy.
 

SIGNIFICANT REPRESENTATIONS

• $250 million wrongful disclosure litigation against IRS.

• $100 million transfer pricing litigation and subsequent settlement involving Japan and U.S. taxing authorities. Transfer Pricing Reporter describes the settlement as "a result unprecedented in Japanese competent authority negotiations." BNA Tax Management, Vol.11 No. 10 (9/18/02) at 423.

• $100 million IRS Extraterritorial Income ("ETI") exemption audit.

• $40 million IRS employment tax litigation under IRC § 419A.

• $22 million IRS trust fund recovery assessments against company executives for unpaid excise taxes.

• $20 million IRS disallowance of international hotel chain’s pre-paid expenses.

• $10 million IRS disallowance of investment and energy tax credits.

• $8 million tax shelter losses and civil fraud penalties.

• $3.5 million innocent spouse tax abatement.

• Tax-exempt entity dispute resolution (private foundations and universities).

REPORTED DECISIONS

Aloe Vera of America, Inc. v. U.S., 580 F.3d 867 (9th Cir. 2009) (IRS wrongful disclosure litigation).

Nakano v. U.S., 2009 WL 2176311 (D. Ariz., July 21, 2009) (IRS Collection Proceeding).

Conway v. U.S., 2009 WL 1586699 (E.D. Tex., June 05, 2009) (IRS Collection Proceeding).

U.S. v. Richey, 2009 WL 595588 (D. Idaho, March 06, 2009) (IRS Summons Enforcement).

U.S. v. Fitzpatrick, 2008 WL 853055, 101 A.F.T.R.2d 2008-1180 (D. Ariz., Feb. 04, 2008) (Summons enforcement contempt proceeding).

U.S. v. Fitzpatrick, 2007 WL 1341391, 99 A.F.T.R.2d 2007-2674 (D. Ariz., May 07, 2007) (IRS Summons enforcement).

U.S. v. Landon, 98 A.F.T.R.2d 2006-7518 (N.D. Cal. Oct. 30, 2006) (IRS Summons enforcement limitations in family limited partnership context). Opinion analyzed in Akers, Steven R. "Attorney-Client Privilege Issues for Estate Planning Attorneys in Tax Litigation," ABA eReport, 2007.

Aloe Vera of America, Inc. v. U.S., 128 F. Supp.2d 1235 (D. Ariz. 2000) (IRS wrongful disclosure litigation).

Harkins v. Commissioner, T.C. Memo. 2001-100, 2001 WL 427629, (2001) (pre-paid income recognition issues).

Booth v. Commissioner, 108 T.C. 524 (1997) (test cases for over 2000 pending cases involving employee benefit deductions).

Salih v. Commissioner, T.C. Memo. 1994-627, 1994 WL 706221 (1994) (home office deductions).

Laird v. Commissioner, T.C. Memo. 1994-564, 1994 WL 621976 (1994) (tax shelter promoter and fraud penalty issues).

Bliss Valley Growers v. Commissioner, T.C. Memo. 1994-533, 1994 WL 579951 (1994) (administrative and litigation costs).

Estate of Ravetti v. Commissioner, T.C. Memo. 1993-343, 1993 WL 289270 (1993) (tax shelter issues).

In re Stevenson, 153 B.R. 52, 1993 WL 108051 (Bkrtcy. D. Idaho 1993) ("substantive consolidation" in bankruptcy context).

Oregon Trail Mushroom Co. v. Commissioner, T.C. Memo. 1992-293, 1992 WL 104783 (1992) (investment and energy tax credit issues).
 

IRS PUBLISHED MEMORANDA

Field Service Advisory, 1995 WL 1918301 (IRS FSA, Sep 12, 1995) (foreign tax credits).

Non Docketed Service Advice Review, 1995 WL 1922024, 1995 IRS NSAR 5093 (IRS NSAR, Sep 12, 1995) (foreign tax credits).

Field Service Advisory, 1995 WL 1918535 (IRS FSA, Aug 16, 1995) (wage and accountable plan issues).

Field Service Advisory, 1995 WL 1770806 (IRS FSA, Jan 06, 1995) (transferred stock gains).

Field Service Advisory, 1994 WL 1725566 (IRS FSA, Nov 23, 1994) (disguised dividends).

Non Docketed Service Advice Review, 1994 WL 1868740, 1994 IRS NSAR 5774 (IRS NSAR, Nov 23, 1994) (allocation of value to covenant not to compete).

Field Service Advisory, 1994 WL 1725548 (IRS FSA, Oct 21, 1994) (use of noninterest bearing debt to compute the avoided cost interest percentage under § 263A).

Non Docketed Service Advice Review, 1994 WL 1868694, 1994 IRS NSAR 5295 (IRS NSAR, Sep 12, 1994) (various capitalization issues under § 263A(f)).

Non Docketed Service Advice Review, 1994 WL 1868693, 1994 IRS NSAR 5294 (IRS NSAR, Sep 09, 1994) (capitalization of training costs).

Non Docketed Service Advice Review, 1994 WL 1868780, 1994 IRS NSAR 6221 (IRS NSAR, Mar 17, 1994) (employee liability for employer's failure to withhold employment taxes).

Non Docketed Service Advice Review, 1994 WL 1868692, 1994 IRS NSAR 5293 (IRS NSAR, Jan 10, 1994) (capitalization of interest expense applicable to development costs under § 263A).

Non Docketed Service Advice Review, 1993 WL 1611342, 1993 IRS NSAR 5292 (IRS NSAR, Nov 09, 1993) (deductibility of undisbursed litigation deposits).

Non Docketed Service Advice Review, 1991 WL 11239244, 1991 IRS NSAR 8695 (IRS NSAR, Sep 26, 1991) (interest accrued on split-dollar life insurance policies for key employees).

EDUCATION

PROFESSIONAL MEMBERSHIPS

Federal Bar Association
Idaho State Bar Association
Arizona State Bar Association
Oregon State Bar Association
ABA Section of Taxation
United Way Finance Committee

SPEECHES/PUBLICATIONS

Expert Panelist, Bisk Education Inc., Monthly Federal Tax Updates, 1999 - present
Lecturer, Idaho State Bar, Advanced Estate Planning Seminar, Sept. 2009
Lecturer, Idaho Family Law Section, IRS Tax Relief for Innocent Spouses, May 2008
Lecturer, Idaho Society of CPAs, Tax Practice Ethics and Quality Control, Dec. 2007
Lecturer, Boise Estate Planning Council, IRS Summons Authority, Oct. 2007
Lecturer, Law Education Institute, various topics, 2002 - 2004
Lecturer, Phoenix Tax Workshop, Disclosure Forms 8275 and 8275R, Feb. 2002
Lecturer, Tax Executives Institute, IRS Audit Issues, Nov. 1999
Lecturer, National Business Institute, Federal Tax Update in Arizona, Nov. 1999
Lecturer, Lorman Educ. Services, Federal & Arizona Employment Tax Update, Nov. 1999
Lecturer, IRS Restructuring and Reform Act of 1998, Tax Executives Institute, September 1998
Lecturer, Valley Estate Planners, Family Limited Partnerships, September 1997
Instructor, Keller University, "Federal Tax & Management Decisions," Summer, 2003
Author, "You Can Reduce the Chance of an Audit," Idaho Business Rev., Jan. 2007
Author, "Circular 230 in Estate Planning: A Primer," J. of Pract. Estate Planning, Dec. 2006
Author, "Tax Court Rule 155: Avoiding a Lose-Lose Situation," Tax Notes, June 14, 1999
Author, "TEFRA Audit Provisions: Don't Wait For an Audit to Understand Them," Tax Notes, July 26, 1999
Author, "CPAs: Are You Privileged," Arizona AICPA NewsLedger, November 1998