Brad assists taxpayers facing federal tax disputes, guiding them through the resolution process from the administrative audit to trial. He sat second chair in a four-day Tax Court trial involving a multimillion-dollar transferee liability dispute. To avoid the time and expense of trial, Brad helps clients reach positive settlements of income, estate and gift, and international tax disputes.
In addition to his tax controversy experience, Brad routinely advises nonprofits and charities, including public charities, colleges and universities, supporting organizations, private foundations, and charitable trusts, in dealing with federal tax and governance issues. Brad has significant experience assisting non-profit organizations in obtaining exemption from federal income tax, as well as advising these organizations regarding compliance matters, including governance issues, self-dealing, excess benefit transactions, minimum distributions, and unrelated business taxable income. For the past four years, Brad has been recognized in Super Lawyers as a "Virginia Rising Star” for his tax practice, an honor given to no more than 2.5 percent of lawyers in the state each year.
Through his ties to the Community Tax Law Project, Brad represents low-income taxpayers facing a Tax Court trial pro bono and he has helped more than 50 clients resolve their disputes. Brad also volunteers through the Richmond Bar Pro Bono Clearinghouse to provide pro bono representation to nonprofits seeking tax-exempt status and assistance resolving tax disputes.
Brad serves as president of the Board of Directors of the Community Tax Law Project, a low-income taxpayer clinic based in Richmond, Virginia. He also is outside general counsel to Armed Services Arts Partnership, a Virginia nonprofit that offers supportive, expressive arts programs at no cost to service members, veterans and military families. ASAP is known for its Comedy Bootcamp program.
Brad is a certified public accountant licensed in the Commonwealth of Virginia. He also is a member of the J. Edgar Murdock Inn of Court (U.S. Tax Court).
Carter v. Commissioner, 7th Cir., No. 13-02822, (March 25, 2014). Successfully represented pension plan in a group of pension plan participants’ challenge to a favorable Tax Court decision concerning the plan’s qualified status.
Carter v. Commissioner, T.C. Memo 2013-124 (May 9, 2013). Successfully represented plan in asserting collateral estoppel as a bar to a group of pension plan participants’ challenge that a plan amendment violated ERISA’s anti-cutback provisions.
Member, American Bar Association
Member, Virginia Bar Association
Member, J. Edgar Murdock Inn of Court (U.S. Tax Court)
Board Member, Community Tax Law Project
Board Member, iat4ss, 2015-2018
Board Member, Armed Services Arts Partnership, 2016-2017
Selected for inclusion in The Best Lawyers in America, Litigation and Controversy - Tax, Woodward/White, Inc., 2017-2020
Named to "Virginia Rising Stars," Tax, Super Lawyers, Thomson Reuters, 2015-2019
Pro Bono Volunteer of the Year, Community Tax Law Project, 2010
McGuireWoods Tax Lawyers Author Expert Analysis on Unrelated Business Income Tax
December 18, 2018