SPEAKERS SPEAKERS David D

							           SPEAKERS
           David D. Aughtry, Esq., is the managing partner in the Atlanta Office of Chamberlain, Hrdlicka, White,
           Williams & Aughtry. David practices in the area of civil and criminal tax controversy. In his prior life, he
           served as the Tax Shelter Coordinator and a Trial Attorney of the Office of Chief Counsel, Internal Revenue
           Service (1978-82) where he tried Brannen v. Commissioner, 78 T.C. 230 (1983), aff’d., 722 F.2d 695
           (11th Cir. 1984) and a number of other first generation tax shelter cases before joining Chamberlain,
           Hrdlicka and defending shelter cases. He and others in his firm tried and won Plains Petroleum Company
           and Subsidiaries v. Commissioner, T.C. Memo 1999-241, and Peadan v. Commissioner, 113 T.C. 6 (1999),
           which involved IRS corporate tax shelter allegations as to motive and economic substance. Unable to attend
           a normal college, David graduated from The Citadel with a degree in English (taught as a second language)
           in 1975. He then graduated from the University of South Carolina with a Masters in Accountancy and a law
           degree in 1978, and from Emory with a Masters in Taxation (L.L.M.) in 1982. He taught tax controversy
           as an Adjunct Professor at Emory University School of Law (1987-93, 1997-98, 2003), and has served as
           an instructor for the National Institute for Trial Advocacy, “Litigating Before The United States Tax Court”
Aughtry    program since 1993. He served as Chairman of the Finance Committee for the State Bar of Georgia (1987-
           93), and is a Fellow in the International Society of Barristers.

           James B. Sowell, Esq., is a former chairman of the Real Estate Committee of the American Bar Association
           (Tax Section) and is a former vice chairman of the Tax Policy Advisory Committee of the Real Estate
           Roundtable. He is a member of the National Association of Real Estate Investment Trusts, where he is an
           active participant on the Government Relations Committee. Mr. Sowell also is on the Board of Trustees for
           the Southern Federal Tax Institute. Mr. Sowell has written articles for various publications and speaks at
           numerous conferences. Before joining KPMG, Mr. Sowell was with the national tax offices of other major
           accounting firms. Prior to that time, Mr. Sowell was with the U.S. Department of Treasury (Office of Tax
           Policy). Prior to the Treasury Department, Mr. Sowell was an associate at King & Spalding LLP in Atlanta,
           Georgia. Mr. Sowell was chief tax editor of the Florida Law Review and was a graduate editor of New York
           University’s Tax Law Review.
Sowell
           Terence Floyd Cuff, Esq., is a partner in the Los Angeles office of the law firm of Loeb & Loeb LLP. He is
           a graduate of the University of California, Santa Cruz (A.B.), the University of Southern California (J.D.),
           and New York University (LL.M. (Taxation)). Mr. Cuff divides his time between tennis, photography, travel,
           and the military history of the American Revolution. He practices partnership and real estate tax law in
           order to afford these indulgences. His professional interests include applications of VBA programming to
           tax practice, design of Excel applications, partnership and LLC drafting issues, and nuances of taxation of
           partnerships, real estate, and real estate investment trusts. Mr. Cuff has a transactional tax practice in these
           areas. Mr. Cuff lectures widely across the United States in these areas and has consumed many hundreds
           of chicken lunches of practically every description. He additionally has published hundreds of articles in
           these areas in national professional tax journals. Mr. Cuff formerly served as a combat engineer officer and
           an air defense missile officer (HAWK) in the United States Marine Corps. There, he specialized in blowing
           things up and shooting things down. Some believe that this set a pattern for his later career as a tax lawyer.
Cuff
           Bruce P. Ely, Esq., is a partner in the Birmingham office of the multistate law firm of Bradley Arant Boult
           Cummings LLP, where he practices primarily in the areas of state and local taxation, choice of entity plan-
           ning, and federal tax disputes. He serves as State Tax Editor of the Journal of Business Entities and as Ala-
           bama Editor of State Tax Notes and CCH’s Sales and Use Tax Alert. He is a Fellow of the American College
           of Tax Counsel, a member of the Alabama Law Institute, a member of the BNA/Tax Management Multistate
           Tax Advisory Board, and has been listed in”Best Lawyers in America” for many years. Mr. Ely was one of
           the principal authors of the Alabama Taxpayers’ Bill of Rights/Uniform Revenue Procedures Act of 1992,
           the 1998 Local Tax Simplification Act and Local Tax Procedures Act, and the Municipal Business License
           Reform Act of 2006. He served as Technical Advisor to the Alabama Citizens’ Commission on Constitutional
           Reform and as Chief Counsel to Governor Riley’s Commission on Existing Industries. He serves as a tax
           policy advisor to several Alabama-based trade and professional associations. Mr. Ely received both his B.S.
           and J.D. degrees from the University of Alabama and his Masters of Laws degree in Taxation from New York
           University School of Law. Bruce is past Chair of the Tax Section of the Alabama State Bar and chairs its
Ely        Legislative Review Committee.

           Robert C. Walthall, Esq., is a partner with the law firm of Bradley Arant Boult Cummings LLP, which has of-
           fices in Birmingham, Huntsville and Montgomery, Alabama; Washington, DC; Nashville, Tennessee; Jackson,
           Mississippi, and Charlotte, North Carolina. He holds an LL.M. in taxation from New York University and
           received his JD degree from the University of Alabama School of Law. His principal areas of practice are
           federal and state taxation, and estate and business planning. He has been listed in Best Lawyers in America
           under Tax and Corporate Law Sections for twenty-five years, listed in Alabama Super Lawyers for Tax, and is
           an author for the Journal of Passthrough Entities. He has litigated tax cases in the United States Tax Court,
           U.S. District Court, Eleventh Circuit Court of Appeals, U.S. Claims Court and various state courts and gov-
           ernmental agencies. Mr. Walthall is a Fellow of the American College of Tax Counsel, past Chairman of the
           Southern Federal Tax Institute and Chairman of the American Institute on Federal Taxation, past Chairman
           of the Tax Section for the Alabama State Bar and the Alabama Federal Tax Clinic, and serves on the Legisla-
Walthall   tive Review Committee of the Tax Section.
             Karen L. hawkins, Esq., M.Ed., has been Director of the IRS Office of Professional Responsibility since
             April 2009. Ms. Hawkins was formerly in private practice as a Member of Taggart & Hawkins, P.C., and
             brings 30 years of private practice experience to her IRS position. Ms. Hawkins is a past Chair of the Taxa-
             tion Section of the State Bar of California, a past chair of the ABA Taxation Section Subcommittee on Civil
             Penalties, and the ABA Taxation Section IRS Liaison Meetings Committee. She served as a Director on the
             Council of the ABA Taxation Section, as the Section’s Vice-Chair Professional Services and as Chair-elect
             before resigning her position to accept Commissioner Shulman’s offer to join the IRS. She is also a Fellow
             of the American College of Tax Counsel. Ms. Hawkins is the founder of the San Francisco Pro Se/Pro Bono
             Tax Court project, and she played multiple key roles in efforts to reform the innocent spouse statute and
             regulations. Her honors include the V. Judson Klein Award from the State Bar of California Taxation Section
             in 2002; the National Pro Bono Award from the American Bar Association Tax Section in 2004; and the
             Jules Ritholz Memorial Merit Award from the ABA Tax Section Civil & Criminal Tax Penalties Committee in
             2008. When she was in private practice, Ms. Hawkins wrote and spoke extensively on all aspects of civil
hawkins      and criminal tax controversy issues and on ethics in tax practice. Ms. Hawkins earned her J.D. and MBA -
             Taxation degrees at Golden Gate University in San Francisco. She also holds an M.Ed. from the University
             of California, Davis.

             Edward J. Schnee, Ph.D., CPA, is the Hugh Culverhouse Professor of Accounting and Director of the MTA
             Program, Culverhouse School of Accountancy, College of Commerce and Business Administration, The
             University of Alabama. He is the Director of the Masters of Tax Accounting program, has authored over
             fifty articles and is a co-author of a widely used textbook on taxation. Dr. Schnee is a member of the ATA
             and the AICPA Tax Division.

             Jonathan Blattmachr, Esq., is a Principal of Eagle River Advisors, a boutique advisory firm dedicated to
             developing and implementing innovative wealth and gift and estate tax planning strategies on behalf of high
Schnee       net worth individuals and families. Mr. Blattmachr brings over 35 years of experience in trusts and estates
             law. He is a retired member of Milbank Tweed Hadley & McCloy and the Alaska, California and New York
             Bars. Mr. Blattmachr has been recognized as one of the country’s most creative trusts and estates lawyers.
             He writes and lectures extensively on estate and trust taxation and charitable giving and has authored or
             co-authored five books and over 400 articles on estate planning topics. He has served as a lecturer-in-law
             of the Columbia University School of Law and is an Adjunct Professor of Law at New York University of Law
             School in its Masters in Tax Program (LL. M.). He is a former chairperson of the Trusts & Estates Law Section
             of the New York State Bar Association and the American Bar Association. Mr. Blattmachr is a Fellow and a
             former Regent of the American College of Trust and Estate Counsel and past chair of its Estate and Gift Tax
             Committee. Among professional activities, which are too numerous to list, Mr. Blattmachr has served as an
             Advisor on the American Law Institute, Restatement of the Law, Trusts 3rd; and as a Fellow and Director of
             The New York Bar Foundation and as a Fellow of the American Bar Foundation. Mr. Blattmachr graduated
             from Columbia University School of Law cum laude, where he was recognized as a Harlan Fiske Stone
Blattmachr
             Ronald A. Levitt, Esq., is a Shareholder with the Birmingham law firm of Sirote & Permutt PC in the Corpo-
             rate and Tax Department. His practice focuses on business and tax planning issues, particularly for closely
             held and family-owned businesses. Specifically, he counsels clients in the areas of business planning, suc-
             cession planning, entity formation, representation of S Corporations, Limited Liability Companies (LLCs)
             and other flow-through entities, mergers and acquisitions, purchases and sales of businesses, healthcare
             law (focusing on the representation of physician practices), federal and state controversy matters, estate
             planning and charitable deduction planning, including planning for and defending conservation ease-
             ments. Ronald has been named as one of The Best Lawyers in America by Woodward/White Inc., over 15
             years, currently in Tax, Corporate and Healthcare Law sections, is listed in Alabama Super Lawyers for Tax,
             Closely Held Businesses and Health Care and is considered Best of Class by Best of US Inc., for Tax and
             Health Care Law. In addition, Ronald is a Fellow in the American College of Tax Counsel. Mr. Levitt is a
             seasoned author and presenter who writes and speaks extensively on a nationwide basis on a variety of tax
             subjects. Mr. Levitt was a former adjunct professor of law, teaching partnership taxation for both The Uni-
Levitt       versity of Alabama School of Law LLM Taxation Program and Cumberland School of Law. His former roles
             include President of the Federal Tax Clinic Inc., the President of the Birmingham Tax Forum, Chairman of
             the Alabama Bar’s Tax Section and Chair of the ABA Taxation Section’s S-Corporation Committee. Ronald
             is a member of the American Bar Association, the Birmingham Bar Association and the Alabama State Bar.
             He writes and speaks extensively nationwide on a variety of tax topics.

             Cym h. Lowell, Esq., graduated from Indiana University and received his J.D. from Duke University. He is
             a partner with Gardere Wynne Sewell LLP in Dallas, TX. Mr. Lowell has authored or co-authored numer-
             ous books and articles dealing with tax planning; most recently, Corporate Income Tax Accountng, U.S.
             International Transfer Pricing, and Transfer Pricing Strategies. He lectures throughout the United States on
             taxation topics and participates as a member of several professional organizations.


Lowell
         Pamela D. Perdue, Esq., is Of Counsel to the St. Louis, Missouri law firm of Summers, Compton & Wells,
         where she practices in the areas of ERISA and Employee Benefits. She is a frequent national speaker and
         the author of Qualified Pension and Profit Sharing Plans published by Warren, Gorham & Lamont, a division
         of RIA. In addition, she is the author of numerous articles in the field of Employee Benefits which have been
         published in a variety of national journals. Ms. Perdue is a cum laude graduate of the University of Georgia
         School of Law. Pamela serves as a member of the Editorial Advisory board to the Journal of Taxation of Em-
         ployee Benefits as well as the Journal of Compensation and Benefits. She was elected to the American Law
         Institute in 1994 and is a past Chair of the Bar Association of Metropolitan St. Louis Employee Benefits
         Committee.


         Stephen R. Looney, Esq., is a shareholder in the law firm of Dean, Mead, Egerton, Bloodworth, Capouano &
Perdue   Bozarth, PA, in Orlando, Florida. He received his B.A., with honors, in Accounting and Business Administra-
         tion from Drury College in 1981 and earned his J.D., cum laude, from the University of Missouri-Columbia in
         1984, where he was also a member of the Order of the Coif and the Missouri Law Review. He received his
         Master’s in Taxation from the University of Florida in 1985. Mr. Looney practices in the areas of tax, corpo-
         rate, partnership, business and health care law, with an emphasis in entity formations, acquisitions, disposi-
         tions, redemptions, liquidations and reorganizations. His clients include closely held businesses, with an
         emphasis in medical and other professional practices. Mr. Looney is a Florida Board Certified Tax Lawyer,
         and is a member of The Florida Bar Association, the State Bar of Texas and the Missouri Bar Association. He
         has his CPA Certificate, and is a member of the Missouri Society of CPAs. Mr. Looney is a past-chair of the
         S Corporations Committee of the American Bar Association Tax Section. Additionally, Mr. Looney is on the
         Board of Advisors and Department Heads for the Business Entities journal where he also serves as one of the
         editors for the Current Developments column. He is also a Fellow of the American College of Tax Counsel.
         Mr. Looney writes and speaks extensively on a nationwide basis on a variety of tax subjects. His articles have
         appeared in a number of professional publications, including the Journal of Taxation, The Tax Lawyer, the
         Business Entities journal, the Journal of S Corporation Taxation, the Journal of Partnership Taxation, and the
Looney   Journal of Corporate Taxation.


         Patrick Kelley is a sole practitioner in Athens, Georgia. He is a member of the AICPA’s national faculty and
         teaches tax courses nationwide. He also has served on the faculty of the National Tax Education Program,
         sponsored by the AICPA and University of Illinois, for the past 28 years




Kelley


                                                        65th Annual