Hale E. Sheppard, J.D., LL.M.

ABOUT THE SPEAKER – HALE E. SHEPPARD Hale E. Sheppard is a shareholder with Chamberlain Hrdlicka who primarily represents taxpayers (individuals and businesses) during tax audits, tax appeals, tax litigation, tax collection procedures, and criminal tax investigations. Recent Cases and Rulings. Hale's recent reported cases and rulings include Virginia Historic Tax Credit Fund v. Commissioner, T.C. Memo 2009-295 (case of first impression regarding federal tax treatment of state tax credit partnerships), Heartland Automotive Enterprises, Inc. v. United States, 10 AFTR 2d 2009-2406 (M.D. Ga) (case concerning employment taxes and use of electronic federal tax payment system), Topping v. Commissioner, T.C. Memo 2007-92 (significant hobby loss case in which the Tax Court ruled in favor of the taxpayer on all major issues), Vines v. Commissioner, 126 T.C. 279 (case of first impression involving the use of mark-to-market accounting by securities traders), and IRS Private Letter Rulings 201002030 and 200751012 (administrative rulings by the IRS National Office authorizing taxpayers to make multi-year elections to resolve international tax issues on a penalty-free, tax-free basis). Education. Hale holds five college degrees. At the University of Kansas, he earned a B.S., with distinction, M.A., with honors, and J.D. He later received an LL.M. degree in international law, with highest distinction, from the University of Chile. Finally, he obtained an LL.M. degree in tax from the University of Florida, where he was a graduate tax scholar. During his studies, Hale received several awards for academic excellence, including the prestigious Harry S. Truman Foundation Scholarship. Hale also served as a graduate editor of the Florida Tax Review and member of the Kansas Journal of Law & Public Policy. More recently, Hale was selected by Chambers as a leader in tax litigation. Publications. Hale ranks among the most prolific tax writers in the country. He has published nearly 70 articles in some of the nation's top law reviews and tax journals, including Practical Tax Lawyer, Journal of Tax Practice and Procedure, Taxes Magazine, Journal of Passthrough Entities, Tax Management International Journal, Journal of Multi-State Tax & Incentives, Tax Notes International, Practical Tax Strategies, Monthly Digest of Tax Articles, Corporate Business Taxation, Journal of Taxation, International Tax Journal, The Tax Adviser, Houston Business and Tax Law Journal, and Journal of International Taxation. Activities and Affiliations. Hale has held leadership positions in several professional and civic organizations, including: (i) Journal of Taxation, 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, Executive Committee member, (v) Georgia Bar Journal, former Editorial Board member, and (vi) GSU Low-Income Taxpayer Clinic, Advisory Committee member. Contact Information. Hale can be reached by phone at (404) 658-5441 or by e-mail at hale.sheppard@chamberlainlaw.com