Antoinette Ellison has 20 years of experience assisting clients in resolving complex, high-stakes disputes. She focuses her practice on federal and state tax controversies and litigation. She regularly resolves audits by taxing authorities as well as successfully represents clients in administrative proceedings. Antoinette has tried civil tax cases in the United States Tax Court, United States district courts, and state courts and tribunals. She has also argued several appeals.
Antoinette's recent cases include drafting a successful summary judgment motion in litigation regarding tax credits before the Georgia Tax Tribunal, resulting in a favorable judgment on all legal issues. She briefed and argued against the state's appeal to the Georgia superior court, which affirmed the Tribunal's ruling. Antoinette also represented a leading national retailer in qui tam litigation in trial and in appellate proceedings. Her involvement included taking and defending depositions, drafting and arguing motions, conducting direct and cross-examinations of witnesses, drafting post-trial briefs, and drafting appellate briefs.
She is a Master in the Bleckley American Inn of Court. She is an active member of the American Bar Association Tax Section, Court Practice and Procedure Committee. In addition, she is a member of the State Bar of Georgia Tax Section and is a former chair.
Antoinette strongly believes in civic engagement and is proud to serve as chair on the Special Olympics Georgia board of directors and chair of the Fearless Dialogues board of directors.
Antoinette co-chairs the Atlanta Office's Diversity, Inclusion & Advancement Committee.
Experience
The following represents experience acquired prior to joining Jones Day.
Represented fund-of-funds in a two-week trial in U.S. district court regarding the economic substance of the entities and multiple transactions and the imposition of accuracy-related penalties under Code section 6662. The court found that penalties did not apply.
Represented hedge fund in U.S. Tax Court litigation. The IRS challenged the economic substance of investments and allocation of partnership income and deductions.
Represented a large home building business in an IRS challenge of the current deductibility versus capitalization of certain expenses associated with the business under Code sections 162 and 263A.
Defended a taxpayer in U.S. district court against the IRS' motion to compel transactional tax attorney's notes and related files. The IRS motion to compel was denied based on attorney-client privilege and work product protection.
Represented large consolidated group of C corporations in U.S. Tax Court litigation addressing accumulated earnings, personal holding company status, medical reimbursement plan, repairs and maintenance versus capitalization issues, timing of deduction for disputed liabilities as accrual method taxpayer, and substantiation of expenses issues including net operating loss carryover (Code sections 162, 164, 168, and 172).
Represented large manufacturing company in administrative appeal of the Washington State Department of Revenue's assessment of sales and use tax, interest, and penalties for alleged failure to comply with the requirements of a state tax incentive program.
Successfully settled administrative appeal on behalf of privately held business of assessment issued by the North Carolina Department of Revenue involving the 1 percent privilege tax for manufacturing and processing machinery.
Advised privately held company in gross receipts tax audit by the New Mexico Taxation and Revenue Department.
Additional Publications
Publications Prior to Jones Day
February 28, 2014
Tax Court Decision Underscores Captive Insurance Benefits, Law360
Additional Speaking Engagements
- December 13, 2022
The Implications for Tax Litigation of Boechler, CIC, and the Administrative Procedure Act, ABA Annual National Institute on Criminal Tax Fraud/Tax Controversy - July 20, 2022
Diversity in the Tax Bar: Recruiting and Retaining Diverse Lawyers in Tax Controversy, Law Firm Anti-Racism Alliance Tax System Working Group - June 29, 2022
Supporting Diversity in SALT: Practical Tips for Navigating Uncertain Terrain, 2022 Institute for Professionals in Tax Annual Conference - June 26, 2022
Hear it from the Experts: Industry Panel on the Nuances of State Income Tax Treatment, 2022 Institute for Professionals in Tax Annual Conference - October 19, 2021
Once, Twice, Three Times the Taxation — The Continued Threat of False Claims Act Litigation, Council on State Taxation (COST) 52nd Annual Meeting - September 22, 2021
CIC Services, LLC v. Internal Revenue Service: Opening the Floodgates to Pre-Enforcement Tax Litigation?, ABA Section of Taxation, 2021 Fall Tax Meeting - February 26, 2021
Ethics and Professional Responsibilities for Lawyers and Others that Deal with Transactional Taxes, Council on State Taxation (COST) Sales and Transaction Tax Live Webinar - December 12, 2019
The Trust Fund Recovery Penalty – from Investigation through Litigation, ABA Annual National Institute on Criminal Tax Fraud/Tax Controversy - November 5, 2019
Uncommon Strategies for Dealing with the IRS Appeals Office from a Tax Litigator's Perspective, Celesq AttorneysEd Center - June 25, 2019
A Practitioner's Viewpoint on Fairness and Efficiency in OICs and Installment Agreements, Federation of Tax Administrators, 2019 Annual Meeting - May 10, 2019
Back to Basics: Life Cycle of an IRS Collections Action, ABA Section of Taxation, 2019 May Tax Meeting - January 28, 2019
When Tax Plans Become Tax Gambling; The Risks of Not Planning for Litigation, Jones Day 2019 Atlanta CLE Academy - December 10, 2018
Sales Taxation in the Post Wayfair World and Modernizing State Sales Tax after Wayfair, Council on State Taxation (COST) Southeast Regional State Tax Seminar - October 25, 2018
State and Local Tax Issues for Health Care Organizations, AHLA - Tax Issues for Health Care Organizations - October 4, 2018
Planning for Yesterday, Today and Tomorrow: Managing Current and Future Tax Controversy Issues in the Wake of Uncertainty - March 1, 2018
International Tax Compliance: Navigating Implications of Cross-Border Activities, Strafford Publication - January 22, 2018
The Odd Couple: What Companies Need to Know About IP & Tax Before Creating or Shifting IP Offshore, Jones Day CLE Academy - December 12, 2017
Discussion of National State Tax Cases and Issues, Council on State Taxation (COST) Southeast Regional State Tax Seminar
Speaking Engagements Prior to Jones Day
March 20, 2015
What Every Practitioner Should Know: Current Developments in IRS Tax Controversy and Litigation, Hispanic National Bar Association Tax Section
February 18, 2015
Managing Complex IRS Audits of Large- and Medium-Sized Business Taxpayers, Strafford Publications, Inc., webinar
- Georgetown University (LL.M. in Taxation 2016); Columbia University (J.D. 2002; Harlan Fiske Stone Scholar; Archie O. Dawson Prize for Proficiency in Oral Advocacy; Editor, National Black Law Journal); Claremont McKenna College (B.A. magna cum laude 1999; Phi Beta Kappa)
- Georgia, New York, U.S. Tax Court, U.S. Courts of Appeals for the Ninth and Tenth Circuits, and U.S. District Courts for the Southern and Eastern Districts of New York
Best Lawyers in America — Tax Law (2021-2024)
Master, Bleckley Inn of Court
The National Bar Association — Nation's Best Advocates: 40 Lawyers Under 40 (2016)
Lawyers of Color magazine's "Hot List" (2013)