Hale Sheppard, B.S., M.A., J.D., LL.M. and LL.M.T.
Hale E. Sheppard is a shareholder in the Tax Controversy & Litigation Section of Chamberlain Hrdlicka and chair of the International Tax Section. Hale defends individuals and businesses during tax audits, tax administrative appeals, and Tax Court litigation.
Recent Cases: Hale has handled over 100 cases with the U.S. Tax Court. His reported cases include Landow v. Commissioner, T.C. Memo 2011-177, Virginia Historic Tax Credit Fund v.Commissioner, T.C. Memo 2009-295, rev’d 639 F.3d 129 (4th Cir. 2011), Heartland AutomotiveEnterprises, Inc. v. United States, 10 AFTR 2d 2009-2406 (M.D. Ga 2009), Topping v. Commissioner, T.C. Memo 2007-92, and Vines v. Commissioner, 126 T.C. 279.
Recent Rulings: In addition to resolving issues through Tax Court litigation, Hale has obtained dozens of favorable determinations from the IRS National Office on procedural, tax, and international issues. Among these are Private Letter Rulings 101685-19, 107887-17, 107272-17, 107273-17, 101616-17, 137767-16, 131079-14, 201408003, 201338014, 201309001, 201308003, 201242004, 201210009, 201131017, 201002030 and 200751012.
Recognitions: During his studies, Hale received several awards for academic excellence, including the prestigious Harry S. Truman Foundation Scholarship, Janice Dawson Quinn Tax Scholarship, Tinker Foundation Scholarship, and Senator James B. Pearson International Fellowship. Hale also served as a graduate editor of the Florida Tax Review and member of the Kansas Journal of Law & Public Policy. Hale has been recognized as a leader in tax litigation for many years by Chambers USA and other respected organizations. He has also been inducted into the American College of Tax Counsel.
Activities and Affiliations: Hale has held leadership positions in many professional and civic organizations, including: (i) Journal of Taxation, former Editorial Board Member and tax columnist, (ii) IRS-Practitioner Liaison Committee, state bar representative, (iii) Journal of Tax Practice & Procedure, Editorial Board Member, (iv) Georgia Bar Tax Section, former President, (v) Georgia Bar Journal, former Editorial Board Member, (vi) GSU Low-Income Taxpayer Clinic, Advisory Committee Member, and (vii) Atlanta Bar Tax Section Board Member.