Brad serves as a trusted advisor focused on practical problem solving and risk mitigation. Over the past fourteen years, Brad has advised numerous nonprofits and other tax-exempt organizations on tax and governance issues and routinely serves as outside general counsel. Brad has significant experience advising colleges, universities, private foundations, educational foundations, large and small public charities, and fiduciaries for charitable trusts. In addition, Brad has spent significant time negotiating with government agencies through his tax controversy practice.
Brad assists tax-exempt organizations in all aspects of compliance with tax laws, as well as with best practices for governance, fundraising, gift acceptance, contract negotiations, endowment and investment matters. His practice includes advice on compliance with the excess benefit transaction rules and the private foundation rules, including self-dealing, excess business holding, and taxable expenditure issues, participation in joint ventures, and consequences of unrelated trade or business activities.
As part of his litigation practice, Brad served as lead counsel representing a publicly-traded corporation in settling an 18-month Tax Court dispute resulting in savings of $130 million of proposed interest assessments in a change-of-accounting method dispute. Brad sat second chair in a four-day Tax Court trial involving a multimillion-dollar transferee liability dispute. Brad also has served as second chair litigation counsel for a publicly traded company in a federal district court trial involving excise taxes with over $10 million in dispute. To avoid the time and expense of trial, Brad has also assisted numerous clients reach positive settlements of income, estate and gift, and international tax disputes during administrative proceedings and before the IRS Office of Appeals.
In addition to his litigation practice, Brad has consulted on multiple M&A and joint venture transactions, including addressing the impact of federal and state taxes and compliance with tax laws applicable to nonprofits.
Brad has an active pro bono practice including representing low-income taxpayers facing a Tax Court trial through his involvement with the Community Taw Law Project, a local nonprofit. He has helped more than 50 pro bono clients resolve their tax disputes. Brad also volunteers through the Richmond Bar Pro Bono Clearinghouse to provide pro bono representation to nonprofits seeking tax-exempt status. Brad is a past president of the Board of Directors of the Community Tax Law Project. He also is the pro bono outside general counsel to: Armed Services Arts Partnership (ASAP) – a nonprofit that offers supportive, expressive arts programs at no cost to service members, veterans and military families, Bridging Virginia – a nonprofit community development fund, and Worthdays – a nonprofit focused on improving the lives of children in foster care.
Brad is a certified public accountant licensed in the Commonwealth of Virginia.
- New York University School of LawLLMTaxation2009
-
The College of William & MaryJD
Staff Member, William & Mary Environmental Law & Policy Review
2008 -
Presbyterian CollegeBABS Business Administration
Political Science with Honors
2005
Member, American Bar Association
Member, Virginia Bar Association
Board Member, Community Tax Law Project
Board Member, iat4ss, 2015-2018
Board Member, Armed Services Arts Partnership, 2016-2017
- Speaker, "Outright Gift Versus Charitable Vehicle: Donor Advised Funds, Private Foundation, Public Charity – The Pros and Cons", Annual Wealth Planning Update for Fiduciaries and Advisers, October 25, 2023
- Speaker, Private Wealth Services Virtual Seminar Series, September-October 2023
- Speaker, "Nonprofit Current Developments" and "Tax and Other Implications of Corporate Sponsorships and Other Donor Arrangements", 20th Annual Nonprofit Seminar, September 2023
- Co-presenter, "Ethical Issues Regarding Tax Information, Reporting, and Disclosures", 74th Annual Virginia Conference on Federal Taxation, Virginia CLE, Charlottesville, Virginia, June 2, 2023
- Speaker, "Current Developments" and "Hot Topics for Unrelated Trade or Business Activities", 19th Annual Nonprofit Seminar, Richmond, Charlottesville, Charlotte and Raleigh, September – October 2022
- Speaker, "Current Developments" and "Best Practices Related to Gift Acceptance Policies and Gift Agreements: In-Depth Discussion of Modification of Restricted and/or Endowed Gifts", 18th Annual Nonprofit Seminar, November - December 2021
- Speaker, "Charitable Giving Strategies Reconsidered Under Legislative Tax Changes", New Developments in Tax and Wealth Planning, October 21, 2021
- Moderator, Resolving Collection Due Process Issues with the IRS – Assisting Taxpayers with Low English Proficiency and Disabilities, October 20, 2020
- Speaker, Private Wealth Services Virtual Seminar Series, September 2020
- Speaker, "Current Developments and Update on 2017 Tax Act Changes Affecting Nonprofits," "Common Questions and Errors on Form 990 and Form 990-T" and "Charitable Giving in a Nutshell", 17th Annual Nonprofit Seminar, September - November 2019
- Speaker, "Charitable Tax Planning Under the 2017 Tax Act", 14th Annual Fiduciary Advisory Services Seminar, Wednesday, October 2, 2019
- Speaker, Resolving Issues With the IRS Outside of Examinations and Appeals, September 18, 2019
- Speaker, Tax Reform Impact on Employee Benefits of Tax-Exempt Organizations Webinar, April 2, 2019
- Speaker, "Hot Topics for Nonprofits", "2017 Tax Act Changes Affecting Nonprofits" and "Effective Advocacy for Change: Understanding the Tax Boundaries", 16th Annual Nonprofit Seminar, October - November 2018
- Speaker, Seeking Penalty Relief From the IRS, October 26, 2018
- Moderator, "MCLE Ethics: Is There A Line That Cannot Be Crossed When Advising Clients How To Avoid Taxes?", University of Virginia 70th Annual Conference on Federal Taxation, June 7, 2018
- Speaker, "2017 Tax Reform Act Impacts Divorce Proceedings", Family Law CLE, CABA Family Law Section, May 30, 2018
- Panelist, "Navigating the Tax Court Litigation Process: From Petition to Post-Trial Briefs (And Beyond)", 42nd Annual Tax Law Conference, Federal Bar Association, March 9, 2018
- Speaker, Tax Bootcamp: Tax Issues Your Clients Can’t Avoid, Virginia CLE, August 10 & 29, 2017
- Speaker, "Proper Handling of an Audit Tax Controversy, to Include What to Do Today with the New Partnership (and LLC) Audit Rules", 69th Annual Virginia Conference on Federal Taxation, University of Virginia, University of Virginia, 2017
- Co-presenter, "Dealing with the IRS – Best Practices for Avoiding an Audit and How to Navigate the Process if Your Organization is Selected", Non-Profits and Associations Forum, ACC National Capital Region, May 12, 2015
- Moderator, "Ethical Issues in Federal Tax Practice — The Government Perspective", Ethical Issues in Federal Tax Practice — The Government Perspective, May 8, 2015
- Speaker, What’s a Young Tax Attorney to Do When…?, American Bar Association Section of Taxation, April 8, 2015
- Moderator, "What's a Young Tax Attorney to Do When...?", ABA Section of Taxation 2015 Midyear Meeting, January 30, 2015
- Speaker, "Income Tax Planning Considerations in Divorce and Separation", Negotiating and Drafting Marital Agreements, October 2014
- Moderator, Tax Controversy Today: New Developments and Practical Tips, The Community Tax Law Project, September 17, 2013
- Georgia
- New York
- Virginia
- U.S. Court of Appeals for the 4th Circuit
- U.S. District Court for the Eastern District of Virginia
- U.S. Tax Court
- U.S. Court of Appeals for the 7th Circuit
- U.S. District Court for the Eastern District of Wisconsin
- U.S. District Court for the Western District of Virginia
Named to “Legal Elite,” Taxes/Estates/Trusts, Virginia Business, 2023
Selected for inclusion, Private Wealth Law, Virginia, Band 3, Chambers HNW Guide, 2023
Selected for inclusion in The Best Lawyers in America, Litigation and Controversy – Tax, 2017-2020, 2023, 2024; Nonprofit/Charities Law, 2023, 2024; Trusts and Estates, 2024; Woodward/White, Inc.
Selected for inclusion in “Legal 500 United States,” Tax: Nonprofit and Tax-Exempt Organizations, 2022, 2023
Named to “Virginia Rising Stars,” Tax, Super Lawyers, Thomson Reuters, 2015-2023
Named to “Pro Bono Service Honor Roll,” Virginia Access to Justice Commission, 2022
Pro Bono Volunteer of the Year, Community Tax Law Project, 2010
- Author, IRS Halts ERC Claims Processing Amid Surge of Questionable Submissions, McGuireWoods Legal Alert, September 19, 2023
- Author, Reminder: Private Foundations Are Subject to 1.39% Excise Tax on Net Investment Income, McGuireWoods Legal Alert, August 7, 2023
- Author, SECURE 2.0 and Other Legislative Proposals Address Charitable Giving Strategies, McGuireWoods Legal Alert, May 15, 2023
- Author, Timing Is Critical for Gift of Appreciated Stock to Avoid Capital Gain From Sale of Company, McGuireWoods Legal Alert, March 20, 2023
- Author, Procedural Missteps Lead to Loss of Tax Deductions for Charitable Gifts, McGuireWoods Legal Alert, November 10, 2022
- Author, IRS Offers Automatic Penalty Relief for Certain Nonprofits and Electronic Filing Tips, McGuireWoods Legal Alert, September 7, 2022
- Author, Recent Court Opinions Suggest Independent Schools May Be Subject to Title IX, McGuireWoods Legal Alert, August 10, 2022
- Author, Private Foundations: Exercise Caution to Avoid Self-Dealing, McGuireWoods Legal Alert, February 2, 2022
- Author, New Tax Proposals Alter Charitable Giving Strategies, McGuireWoods Legal Alert, August 17, 2021
- Author, Update on UBTI SILO Rule and IRS Form 990-T Electronic Filing, McGuireWoods Legal Alert, April 8, 2021
- Author, Charitable Lead Annuity Trusts: Planning Opportunities in Today’s Low-Interest-Rate Environment, McGuireWoods Legal Alert, February 11, 2021
- Author, New Regulations Impact Excise Tax on Certain Private College and University Investment Income, McGuireWoods Legal Alert, November 17, 2020
- Author, Key Considerations for Charities Regarding Bequests and Other Deferred Gifts, McGuireWoods Legal Alert, July 8, 2020
- Author, COVID-19 Pandemic: Tax Relief Affecting Nonprofits, McGuireWoods Legal Alert, April 9, 2020
- Author, CARES Act Provides Tax Relief to Encourage Charitable Giving in 2020, McGuireWoods Legal Alert, March 31, 2020
- Author, COVID-19: With Students Safely Home, What’s Next for Educational Institutions?, McGuireWoods Legal Alert, March 23, 2020
- Author, COVID-19 and Employers: Financial Assistance for Employee Hardship, McGuireWoods Legal Alert, March 20, 2020
- Author, IRS Issues Guidance on Filing Refund Claims Related to the Repeal of the “Parking Tax” on Nonprofits, McGuireWoods Legal Alert, January 27, 2020
- Author, Parking Tax on Nonprofits Retroactively Repealed and Tax Rate for Private Foundations Changed, McGuireWoods Legal Alert, January 16, 2020
- Author, Creative Tax Planning With “Flip” Charitable Remainder Unitrusts, McGuireWoods Legal Alert, October 23, 2019
- Author, Special Care for Special Dollars: Endowments and Restricted Funds, McGuireWoods Legal Alert, July 18, 2019
- Author, Nonprofits Seeking to Avoid New Parking Tax Must Make Changes Soon, McGuireWoods Legal Alert, March 13, 2019
- Author, New Guidance for Tax-Exempt Organizations Calculating Excise Tax on Pay of Highly Compensated Employees, McGuireWoods Legal Alert, February 5, 2019
- Author, Donors Must Dot All i’s, Cross All t’s When Making Year-End Charitable Gifts, McGuireWoods Legal Alert, December 17, 2018
- Co-author, "What Is And Isn’t Clear About Unrelated Business Income Tax", Expert Analysis, Law 360, December 17, 2018
- Author, Tax Law Changes Complicate Tax-Exempt Organizations’ Attempts to Calculate UBTI, McGuireWoods Legal Alert, December 13, 2018
- Author, New Tax Regulations Limit Deductions for Gifts That Generate State Tax Credits, McGuireWoods Legal Alert, September 7, 2018
- Author, Time to Update Your Partnership Agreement, McGuireWoods Legal Alert, August 14, 2018
- Author, Donor Advised Funds: Useful New Tools for Charities and Donors, McGuireWoods Legal Alert, August 14, 2018
- Author, IRS to Terminate Offshore Voluntary Disclosure Program, McGuireWoods Legal Alert, March 15, 2018
- Co-Author, Chapters 6 (Appeals) and 14 (Penalties), Effectively Representing Your Client Before the IRS, March 2018
- Author, "The Grinch That Stole Their Reasonable Cause…", Procedurally Taxing, December 10, 2014
- Co-author, Chapter 6, "Negotiating and Drafting Marital Agreements: Income Tax–Planning Considerations In Divorce And Separation", Negotiating and Drafting Marital Agreements, 2013
- Author, Medical Device Tax Implementation: Final Regulation Published, McGuireWoods Legal Alert, December 7, 2012
- Author, Sixth Circuit Holds SUB Payments Not Subject to FICA Taxes: Employers Should Consider Filing Refund Claims, McGuireWoods Legal Alert, November 1, 2012