Antoinette Ellison, an accomplished lawyer with more than 15 years of experience, represents taxpayers in all aspects of tax controversies and litigation involving the IRS and state and local tax authorities. She regularly resolves tax examinations by the IRS and state and local jurisdictions as well as successfully represents taxpayers in administrative appeals, including before the IRS Office of Appeals. She handles civil tax litigation matters in trials in the U.S. Tax Court and U.S. District Court.
Antoinette represents a broad range of taxpayers, including multinational corporations, financial institutions, closely held businesses, and high net worth individuals. She has experience representing clients involved in the IRS Collection Process in negotiating offers in compromise and installment agreements and requesting collection due process hearings to appeal IRS lien and levy actions.
She is an active member of the State Bar of Georgia Tax Section and is the current chair. She is also a columnist for the Journal of Taxation, IRS Rulings column.
Antoinette strongly believes in civic engagement and is proud to serve on the Special Olympics Georgia board.
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
Speaking Engagements
- December 12, 2019
The Trust Fund Recovery Penalty – from Investigation through Litigation, ABA Annual National Institute on Criminal Tax Fraud/Tax Controversy - 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 - 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
The National Bar Association — Nation's Best Advocates: 40 Lawyers Under 40 (2016)
Lawyers of Color magazine's "Hot List" (2013)