Clark Calhoun represents clients in state and local tax controversy and litigation matters. He has represented clients on a wide range of state income, property and sales/use tax matters and has appeared before state and local administrative agencies, as well as numerous state trial and appellate courts. Clark also has significant experience negotiating voluntary disclosure agreements with jurisdictions across the United States.
Clark regularly lectures in conferences sponsored by ICLE, COST and TEI, and he is the author of articles appearing in The Tax Lawyer, State Tax Notes, and The Journal of Multistate Taxation. He is the chair-elect for the Taxation Section of the State Bar of Georgia and was a significant contributor to a task force responsible for the creation of the Georgia Tax Tribunal. Clark was named a “Rising Star” by Georgia Super Lawyers magazine for 2013.
In 2010, he received the firm's Philip H. Alston, Jr. Award for his pro bono work with the Atlanta Volunteer Lawyers Foundation and the Georgia Justice Project. Clark received his J.D., summa cum laude, from the University of Georgia School of Law in 2005, where he served on the Georgia Law Review.
- Represented a national paint manufacturer in securing a refund of sales taxes associated with its distribution of color cards to customers.
- Represented a group of leading Georgia charities in successfully advocating for the Georgia Supreme Court to adopt a favorable interpretation of a crucial property tax exemption.
- Represented a Fortune 500 provider of hospital management services in a multimillion dollar assessment of Mississippi income and franchise taxes.
- In a pro bono capacity, secured a new trial for a woman wrongfully convicted of murder.
- Represented a national manufacturer in registering and executing multistate voluntary disclosure agreements.
- Represented a national cellular telecommunications provider in multistate refund litigation.
“Has the Due Process Clause Gotten Its Groove Back?” State Tax Notes, June 4, 2012.
June 4, 2012
“The Trend Toward Independent State Tax Tribunals: Good for Taxpayers and the States,” Journal of Multistate Taxation and Incentives, Vol. 22, No. 2, May 2012.
“Private Enforcement of State Tax Laws and the Use of Supplemental Authorities to Collect Taxes,” Tax Management Weekly State Tax Report, Vol. 2012, Issue 16, April 20, 2012.
April 20, 2012
June 6, 2011
"An Analysis of the Final Report of Georgia's Special Council on Tax Reform," Journal of Multistate Taxation, March/April 2011.
"Georgia's Property Tax Exemption for Charities After Nuci Phillips," State Tax Notes, March 14, 2011.
March 14, 2011
"Avoiding the TIA: Not Impossible, But Close," State Tax Notes, Nov. 8, 2010.
November 8, 2010
"The Economic Substance Doctrine in State Tax Practice," State Tax Notes, Sept. 6, 2010.
September 6, 2010
"The Hasty Assessment," State Tax Notes, February 8, 2010.
February 8, 2010
"Recent State Tax Initiatives to Encourage Renewable Energy Investment," Clean Matters, Alston & Bird LLP, November 2008.
"The States of the Federal Common Law Tax Doctrines," The Tax Lawyer, Vol. 61, No. 4, 2008.
Note, "Reviewing the Georgia Supreme Court's Efforts at Proportionality Review," 39 Georgia Law Review 631 (2005).