Jeff Glickman is counsel in the State & Local Tax and Federal Tax Groups. As a member of the State & Local Tax Group, he focuses on multistate tax planning and business transactions. Mr. Glickman has experience in structuring business transactions and developing and implementing new business structures in a manner designed to achieve multistate tax efficiencies. He also advises clients on the state tax issues associated with sophisticated information technology sourcing arrangements. In addition to his transactional practice, Mr. Glickman maintains a multistate administrative tax dispute and negotiation practice, including obtaining letter rulings, preparing and negotiating “amnesty” applications and assisting clients during audits.
As a member of the Federal Tax Group, he specializes in the tax issues relating to tax-exempt financing. He serves as tax counsel to issuers, underwriters, and borrowers, and advises on the tax issues arising in connection with the issuance of tax-exempt bonds. Such tax issues include the requirements for governmental and qualified private activity bonds, management contracts, advance and current refundings, reissuance, arbitrage, rebate, and post-issuance compliance. Mr. Glickman also represents issuers in audits by the Internal Revenue Service. He is a member of the National Association of Bond Lawyers and of the Tax-Exempt Financing Committee of the American Bar Association Tax Section.
- State tax counsel to one of the world’s largest paper and products companies in connection with the divestiture of approximately six million acres of timberlands and related business operations across the United States.
- Represented one of the country’s largest wireless telecommunications companies in rationalizing its business operations, involving over 450 separate legal entities with a combined enterprise value of roughly $100 billion. Our advice and planning contributed to over $50 million in multistate tax savings.
- Mr. Glickman is the editor-in-chief of The Tax Lawyer: The State and Local Tax Edition, he co-authored the BNA Portfolio on Georgia Corporate Taxes, and has authored or contributed to articles appearing in national tax journals.
- Mr. Glickman is a frequent lecturer on state and local tax topics, with an emphasis on income taxation, sales/use taxation, state tax aspects of mergers/acquisitions and other business transactions, and constitutional issues in state taxation and addressed audiences at conferences, seminars, teleconferences and webinars sponsored by COST, TEI, IPT, Lorman and the Interstate Tax Corporation.
- Mr. Glickman teaches multistate taxation as an adjunct professor at Emory Law School.
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October 31, 2011
In the Press
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“Outwit, Outplay, Outsourced”: A Sales and Use Tax Survivor Guide, 64 State Tax Notes 379, May 7, 2012.
May 7, 2012
Publications
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“Practical Tax Considerations for Working with REITs,” 62 State Tax Notes 315, October 31, 2011.
October 31, 2011
Publications
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“Digital Goods: Simplifying Lives, Complicating Taxes,” BNA Electronic Commerce and Law Report, October 19, 2011.
October 19, 2011
Publications
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"In Whirlpool, New Jersey Supreme Court Finds the Throw-Out Rule Facially Constitutional Based on a Limited-Scope Application of that Rule," Practical U.S./Domestic Tax Strategies, Vol.11, No. 6, June 2011.
June 2011
Publications
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“The Role of the Internal Revenue Code in State Tax Determinations,” State Tax Notes, January 31, 2011.
January 31, 2011
Publications
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"The Economic Substance Doctrine in State Tax Practice," State Tax Notes, Sept. 6, 2010.
September 6, 2010
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"Interpretive Presumptions in State Tax Disputes," State Tax Notes, Vol. 55, No. 10, March 22, 2010.
March 22, 2010
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"Florida Closes Documentary Stamp Tax Loophole," Practical U.S./Domestic Tax Strategies, Vol. 9, No. 6, June 2009.
June 2009
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"The Practice of State and Local Tax Law," chapter in Common Issues in Tax Law: Leading Lawyers on Handling Tax Audits, Executing Tax Appeals, and Monitoring Client Tax Compliance (Inside the Minds), Aspatore Books, 2008.
2008
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"The 'States' of the Federal Common Law Tax Doctrines," The Tax Lawyer: The State and Local Tax Edition, Vol. 61, No. 4, Summer 2008.
Summer 2008
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Guidebook to Georgia Taxes, CCH Incorporated, 2006.
January 2006
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“Georgia Measure Phases In Single-Factor Apportionment; Implements Add-Back Rule,” BNA Multistate Tax Report, April 22, 2005.
April 22, 2005
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"Georgia Measure Phases In Single-Factor Apportionment; Implements Add-Back Rule,” BNA Weekly State Tax Report, April 15, 2005.
April 15, 2005
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“States Propose Denial of Royalty Expense Deductions as Possible Revenue Source,” International Tax Review, September 2003.
September 2003
Past Events
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August 29-30, 2012
Seminar
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June 6-8, 2012
Seminar
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June 4-5, 2012
Seminar
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May 17-18, 2012
Seminar
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January 24, 2012
Seminar
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December 7, 2011
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November 17-19, 2011
Seminar
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July 24, 2011
Seminar
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June 26-29, 2011
Seminar
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June 8-10, 2011
Seminar
- American Bar Association, Tax Section (State and Local Tax and Tax-Exempt Financing Committees)
- Georgia Bar Association, Tax Section
- Atlanta Bar Association, Tax Section
- Institute of Professionals In Taxation
- Member, National Association of Bond Lawyers, 2011 to present