|
AREAS OF PRACTICE Class Actions Corporate Transactions Criminal Health Care International Litigation - Commercial Litigation - General Tax Beginning his practice with seven years of experience as a trial attorney with the Tax Division of the U.S. Department of Justice, Tom is an expert in navigating the confusing landscape of federal regulation and law enforcement. Combining his experience in government and private practice, Tom has taught courses in federal tax procedure as an adjunct professor at SMU's Dedman School of Law for over 25 years. Tom has also been privileged to represent some of the largest physician groups in Texas on an on-going basis in the numerous business, tax and regulatory issues that arise in their practices. He routinely represents clients in civil and criminal matters stemming from examinations conducted by the IRS, the Department of Health and Human Services, and other federal and state agencies. He has tried numerous cases the United States District Courts, the U.S. Tax Court, and the state courts. Tom's philosophy is simply: "We look for solutions that fix the problem in the simplest way possible. If we can avoid trouble by planning, we will. If we can avoid trial by negotiation, we will. If negotiation doesn't work, we will try the case and we will win it." REPRESENTATIVE EXPERIENCE Civil tax controversies Successfully represented a group of physicians in their investment of over $1 million in an alleged "tax shelter". Successfully represented a South Texas dentist in connection with the IRS' "hobby loss" disallowance of his ranching operations. Successfully represented numerous "family limited partnerships" in estate tax examinations. Criminal Tax / White Collar Crime Successfully defended an East Texas attorney against conspiracy charge in connection with the promotion of a fraudulent tax shelter. Successfully defended an Austin attorney against charges that he conspired with his clients to commit tax evasion. Successfully defended a former IRS attorney against charges of obstruction of justice. Successfully represented a gasoline wholesaler against charges of tax evasion and money-laundering. Successfully represented an East Texas real estate appraiser against charges of conspiring to prepare a fraudulent estate tax return. Successfully represented the owner of an environmental waste firm against charges of tax evasion. Successfully represented the owner of an Oklahoma City construction firm against charges of tax evasion. Health Care Restructured the Texas operations of Pediatrix, Inc. (NYSE: PDX), a publicly traded medical practice management company. Structured Transplant Associates of Baylor Healthcare Systems, P.A., believed to be the largest and most successful organ-transplant IPA in the country. Negotiated the purchase or sale of numerous medical and dental practices. Successfully defended an Austin physician against proposed assessment of $8.5 million in "civil monetary penalties" for violation of Medicare/Medicaid regulations. Negotiated the first structured settlement under the federal "Vaccine Act", a fund established for the benefit of children injured by measles and other childhood-disease vaccines. Ongoing representation of numerous health care providers including the formation or acquisition and operation of medical practice groups, particularly in regard to tax and managed care issues. Other Obtained an injunction against the United States government against its threat to disclose the identity of a person guaranteed anonymity under the federal witness protection program. Obtained an injunction against the United States government against its threatened seizure of privileged client documents from an attorney. Obtained a federal "Civil Rights Act" injunction against the Texas Highway Commission for violating a client's bidding rights on highway construction projects. Successfully represented an accountant in connection with the IRS' efforts to disbar him from practice under the IRS' "Circular 230" regulations. PROFESSIONAL ACTIVITIES / MEMBERSHIPS / AFFILIATIONS State Bar of Texas. U.S. Supreme Court; U.S. Court of Appeals (5th, 6th, and 11th Circuits); U.S. District Courts (Northern, Eastern, Western and Southern Districts of Texas); U.S. Court of Federal Claims; and U.S. Tax Court. Texas Super Lawyer 2005 and 2006. PUBLICATIONS / SPEECHES Getting Along with the IRS and "IRS Problems with Marriage and Divorce: getting to the Innocent Spouse Claim" (Panelist), State Bar of Texas, Section of Taxation. March 2, 2007 (Webcast). Anatomy of a Criminal Tax Case, "Appeals", "Trust Fund Recovery Penalty" and "Collections" (Panelist), State Bar of Texas, Section of Taxation. February 16, 2007 (Webcast). Effective Representation in TEFRA Audits, Accounting Continuing Professional Education Network (ACPEN). August 23, 2006 (Webcast). Who You Gonna Call? Legal Aspect of Mergers and Acquisitions, Mergers & Acquisitions Credentialing Program (Alliance of Merger and Acquisition Advisors), October 2003. The Accountant's Role in Tax Fraud Cases, Litigation Services Conference (Texas Society of Certified Public Accountants), May, 1994. Ethical Problems in Tax Litigation, 1994 Advanced Federal Tax Litigation Conference (Southern Methodist University), May 1994. Ethical Problems in Tax Litigation, 1992 Advanced Federal Tax Litigation Conference (Southern Methodist University), October 1992. Defensive Responses to Search and Seizure, American Federal Tax Litigation Conference (Southern Methodist University), May, 1989. Protecting Innocent Spouses from the Clutches of the Tax Collector, Family Law Section, Dallas Bar Association, 1985. The Taxpayers' Bill of Rights; A Brief Overview, Tax Section, Dallas Bar Association, 1984. Appeal of a Tax Audit, Dallas Chapter, Texas Society of Certified Public Accountants, August, 1983. Winning a Tax Audit, Dallas Chapter, Texas Society of Certified Public Accountants, 1983. Tax Aspects of Divorce, Fifth Annual Marriage Dissolution Institute (State Bar of Texas), 1981. Estate Planning for Minority Shareholder; Buyouts and Cross-Purchase Agreements, Estate Planning Conference (State Bar of Texas), 1979. EDUCATIONAL BACKGROUND 1968 - B.A., Southern Methodist University 1971 - J.D., Southern Methodist University. |
