Tim’s practice focuses on all areas of federal income tax law, with particular emphasis on tax controversy and litigation matters.
Tim served as an attorney-advisor to the Hon. Michael B. Thornton (2003-2005) and the Hon. Robert P. Ruwe (2001-2003) on the US Tax Court, and has particular knowledge in the areas of Tax Court practice, procedure, and litigation. Tim is admitted to practice in the US Supreme Court, US Tax Court, the US Court of Federal Claims and the US Courts of Appeals for the Third, Fourth, Sixth and Federal Circuits.
Successfully tried foreign tax credit case in the US Tax Court involving the creditability of the UK Windfall Tax. In a unanimous 9-0 opinion, the US Supreme Court agreed with this holding based on the Tax Court record and opinion.
Litigating cases in US Tax Court and handled IRS appeals involving alleged "intermediary" transactions covered by IRS Notice 2001-16 and Notice 2008-111.
Successfully tried four consolidated cases involving alleged intermediary transactions in US Tax Court. Tax Court issued sweeping precedent opinion on correct application of transferee liability rules to such transactions. Won motion to transfer venue in Sixth Circuit. Gov't. conceded case after transfer to Fourth Circuit.
M. Sapirie, "Midcos Might Be Heading to the Supreme Court," 143 Tax Notes 1351 (June 23, 2014).
M. Sapirie, "Venue Transfer in Swords Trust Has Broad Impact," 146 Tax Notes 59 (Jan. 5, 2015).
M. Beddingfield, "IRS Drops Case Against Reynolds Metals Heirs After Transfer to Fourth Circuit," Daily Tax Report, 15 DTR K-1 (Jan. 23, 2015).
Johnson v. Comm’r, Docket Nos. 19768-11, 19769-11, 19770-11 (settled with substantial concession by IRS).
Represent and advise taxpayers in controversies involving the Treasury's Section 1603 grant program. Litigating Section 1603 cases in the US Court of Federal Claims and US Court of Appeals for the Federal Circuit.
RP1 Fuel Cell LLC, et al. v. US, 120 Fed. Cl. 288 (Mar. 31, 2015). Full win in case involving fuel cell power plant. First Section 1603 case to go to trial and first judgment in favor of applicant. Affirmed on appeal to the Federal Circuit (No. 15-5106), 644 Fed. Appx. 1012 (2016).
GUSC Energy, Inc. v. US, Fed. Cl. Case No. 14-1228T (cogeneration facility; use of steam for electric and thermal energy).
W.E. Partners II, LLC v. US, Fed. Cir. No. 15-5054 (counsel for amicus curiae American Forest and Paper Association).
Represent and advise taxpayers with respect to IRS challenges to partnerships with federal and state tax credits. Commentator on the leading federal tax credit partnership case in Historic Boardwalk Hall, LLC v. Comm’r, 694 F.3d 425 (3d Cir. 2012).
A. Elliott, "IRS Provides Rehab Tax Credit Safe Harbor Following Historic Boardwalk," 2014 TNT 1-2 (Jan. 2, 2014).
S. Trivedi, "Practitioners Balk at IRS Memo on Rehabilitation Credits," 138 Tax Notes 1050 (Mar. 4, 2013).
S. Trivedi, "No Surprises, Just Disappointment with IRS Memo on Rehabilitation Credits," Tax Notes Today, 2013 TNT 41-2 (Mar. 1, 2013).
S. Trivedi, "Third Circuit Reverses Tax Court in Historic Boardwalk Hall," Tax Notes Today, 2012 TNT 167-1 (Aug. 28, 2012).
Litigating and litigated cases in US Tax Court involving Virginia conservation easements, including valuation issues, partnership issues, and the application of the disguised sale rules to state tax credit transactions.
Route 231, LLC v. Comm’r T.C. Memo. 2014-30 (Feb. 24, 2014) (holding that disguised sale rules apply). Handled appeal in US Court of Appeals for the Fourth Circuit (Case No. 14-1983), 810 F.3d 247 (2016).
SWF Real Estate LLC v. Comm’r, T.C. Memo. 2015-63 (Apr. 2, 2015). Full win on valuation issue reversing approximately $5 million adjustment.
Squires v. Comm’r, Tax Ct. No. 12683-15 (conservation easement and valuation issues) (settled with substantial concession by IRS).
Fairborn Wright, LLC v. Comm’r, Tax Ct. No. 18098-10 (settled).
Rulings of the Virginia Tax Commissioner, Public Document Number 13-225 (Dec. 17, 2013) (ruling that federal disguised sale determination with respect to land preservation tax credit partnership does not result in income or gain for Virginia tax purposes).
Filed amici brief in US Court of Appeals for the Fourth Circuit in support of taxpayer in leading state tax credit partnership case.
Successfully litigated a high-profile, national issue involving the validity of a regulatory statute of limitations under the Chevron deference standards and an issue of first impression involving the application of the tolling rules under Treas. Reg. § 301.9100-3. Argued case before Court of Appeals for the Fourth Circuit.
Fully briefed and submitted in the US Tax Court a high-profile corporate tax issue involving the rescission of a corporate dividend. Issue resolved favorably to taxpayer without decision as a result of prevailing on related issue in case.
PPL Corp. & Subs. v. Comm’r, Tax Ct. No. 25393-07.
Successfully represented company in obtaining pre-filing agreement from IRS permitting deduction of a substantial portion of the company's settlement of one of the largest judgments under the Federal False Claims Act.
Successfully represented a publicly-traded alternative energy company before the IRS National Office as part of its technical advice process with respect to a substantial disallowance of tax credits and application of penalties. The issue involved
Successfully represented major public entity in connection with one of the largest rail transportation projects in the United States, obtaining a private letter ruling that relocation of utility lines and payments to an electric utility were excludable from income.
Successfully represented a publicly-traded corporation before the IRS with respect to a large worthless stock deduction claimed by the corporation. After the IRS proposed to disallow the deduction in full, the IRS National Office conceded the case based on the arguments presented by the tax controversy team.
Represents clients in tax litigation in US Tax Court, federal district courts, US Court of Federal Claims, US Courts of Appeals, and the US Supreme Court.
Represents corporate, partnership, and individual clients in IRS administrative and Appeals Office proceedings.
Represents clients in obtaining private letter rulings, pre-filing agreements, and technical advice memoranda.
Barrister, J. Edgar Murdock Inn of Court, US Tax Court
American Bar Association, Tax Section
District of Columbia Bar Association, Tax Section
Board of Directors, The Community Tax Law Project, Richmond, Virginia
Awards & Recognition
The Community Tax Law Project Pro Bono Volunteer of the Year, 2007
Speaker, Tax Court Judicial Conference: Privileges and Waivers, May 21, 2015
Speaker, SEIA Webinar: Update on Section 1603 Treasury Grant Litigation, May 13, 2015
Speaker, ABA Section on Taxation: LITC Workshop, Tax Court Trial and Appeals, May 7, 2015
Speaker, Monthly Conference Call Meeting of ABA Tax Administrative Practice Committee Subcommittee on IRS Liaison Activities, November 20, 2014
Speaker, FBA Section on Taxation: Practice and Procedure Discussion Group, August 26, 2013
Virginia Historic v. Commissioner, T.C. Memo 2009-295, Private Business Study Group, Commonwealth Club, Richmond, Virginia, January 19, 2010
Tax Issues for Battered Women and Sexual Assault Survivors, IRS National Taxpayer Advocate, 2010 LITC Conference, Washington, DC, December 16, 2009
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