Education
Vanderbilt University School of Law, J.D.
State University of New York at Albany, M.S. of Taxation
State University of New York at Geneseo, B.S. Accounting
Honors
Recognized by Chambers USA: Guide to Leading Business Lawyers in the category: Tax (2009-2018)
Recognized by The Legal 500 United States in the category: U.S. Taxes: Contentious (2016-2017)
Selected for inclusion in Georgia Super Lawyers (2012-2018)
Named a “Rising Star” by Georgia Super Lawyers (2007)
Bar Admissions
Georgia
Court Admissions
United States Supreme Court
United States Court of Appeals for the Second, Fifth, Seventh, Eleventh, D.C., and Federal Circuits
United States Court of Federal Claims
Multiple United States District Courts
United States Tax Court
Profile
Tom Cullinan is a Shareholder in the Firm's Atlanta office. Tom joined the Firm from the IRS, where he served as the Counselor to the IRS Commissioner and then as the acting IRS Chief of Staff.
While at the IRS, Tom was a member of the Commissioner’s core leadership team, and he advised the IRS Commissioner on the most critical issues facing the agency, including the IRS strategic plan and budget, staffing, internal operations, enforcement of tax laws and service to taxpayers. He was particularly involved in high-level enforcement issues. Among other things, Tom either conceived or helped launch the Office of Fraud Enforcement, the Office of Promoter Investigations, and the Joint Strategic Emerging Issues Team, all of which should be key IRS enforcement tools in the coming years. Tom also helped implement various policies pertaining to cryptocurrencies and served as an invited IRS representative to several Financial Stability Oversight Council meetings regarding cryptocurrencies.
Before joining the IRS, Tom spent twenty years as a tax attorney representing taxpayers in tax controversy matters. He has represented hundreds of taxpayers, including low-income individuals in pro bono matters, high net-worth individuals, partnerships, trusts and estates, and corporations in IRS audits, administrative appeals, and litigation, on a wide variety of tax issues often with significant amounts at issue. Tom pursues every possible opportunity to resolve tax disputes and is adept at negotiating acceptable resolutions. Yet, litigation is sometimes inevitable and he has a notable track record in that regard. Notable public representations include:
American International Group, Inc. vs. United States – Tom was lead tax counsel in the insurance company’s dispute with the United States regarding its entitlement to foreign tax credits.
Klamath Strategic Investment Fund, LLC vs. United States – Tom represented the taxpayers in what is now one of the most cited cases arising out the last wave of so-called tax shelter litigation, where the courts held that the taxpayers were not subject to penalties and were entitled to deduct some of their fees and costs for entering into what the IRS called a “Son of Boss” transaction.
BASR Partnership vs. United States – Tom represented the taxpayers in the Court of Federal Claims and the Federal Circuit, where those courts disagreed with Tax Court precedent to hold that an advisor’s fraud was insufficient to hold open the statute of limitations for assessing tax and, for the first time ever, that a “TEFRA” partnership was entitled to a recovery of litigation cost from the United States pursuant to the qualified offer provisions.
Tom works in the Firm’s tax controversy practice where he draws on both his extensive background representing taxpayers and his deep knowledge of the IRS organization, operations, and procedures.
Professional Affiliations
- Member, Internal Revenue Service Advisory Council (IRSAC) (2015-2017), and Chair of the Large Business & International (LB&I) Subcommittee (2016-2017)
- Member, Court Procedure and Practice Committee, American Bar Association Section of Taxation (2002 – present), Former Chair, Tax Shelter Litigation Subcommittee
- Member, Civil and Criminal Tax Penalties Committee, American Bar Association Section of Taxation (2003 – present), Former Chair, Civil Penalties Subcommittee.
- Member, Administrative Practice Committee, American Bar Association Section of Taxation (2003 – present)
- Fellow, American College of Tax Counsel (2014 – 2019, 2023-present)
- Former Member, Board of Governors, Court of Federal Claims Bar Association (2008 – 2010)
News
News
- Tom Cullinan quoted in Tax Notes articleApril 25, 2024
- Tom Cullinan in Tax Notes articleMarch 20, 2024
- Chuck Rettig mentioned in CPA Practice AdvisorMarch 14, 2024
- Charles Rettig in Law360 Pulse articleMarch 6, 2024
- Charles Rettig article in the Texas LawyerMarch 5, 2024
- Cullinan discusses his insights on the IRSMarch 2, 2024
- Tom Cullinan in Forbes articleFebruary 10, 2024
- Atlanta Shareholder Tom Cullinan Named Forbes ContributorJanuary 24, 2024
- Tom Cullinan included in Tax Notes Federal articleNovember 22, 2023
- In a letter to the editor in Tax Notes Federal, Tom Cullinan questions the IRS-CI investigation into Malta pension plansNovember 21, 2023
- Tom Cullinan quoted in Tax Notes Federal articleOctober 25, 2023
- Tom Cullinan included in Wall Street Journal articleOctober 9, 2023
- Tom Cullinan in Tax Notes Federal InterviewOctober 6, 2023
- In a letter to the editor in Tax Notes Federal and Tax Notes International , Tom Cullinan discusses how the good intentions of the IRS have gone awry following the proposed regulations for Malta PensionsOctober 3, 2023
- Tom Cullinan included in an article published in Tax Notes FederalSeptember 25, 2023
- Tom Cullinan quoted in Tax Notes Federal articleSeptember 19, 2023
- Tom Cullinan discussed the Employee Retention Credit in a recent interview with Tax Notes Talks PodcastAugust 17, 2023
- Tom Cullinan quoted in Tax Notes Federal articleAugust 7, 2023
- Tom Cullinan highlighted in Bloomberg Tax articleBloomberg Tax, July 17, 2023
- Tom Cullinan quoted in Tax Notes articleTax Notes, July 10, 2023
- Tom Cullinan’s insight on working for the IRS included in an article that discusses the IRS’s new approach to recruitingTax Notes, June 15, 2023
- Tom Cullinan quoted in article, “Proposed Regs Name Malta Pension Scheme as Listed Transaction,” in Tax NotesTax Notes, June 7, 2023
- Article in Law360 discusses Tom Cullinan joining Chamberlain Hrdlicka in AtlantaApril 11, 2023
- Tom Cullinan joins Chamberlain Hrdlicka's Atlanta OfficeApril 3, 2023
Presentations
Seminars & Presentations
- Federal Bar Association, 2024 Tax Law Conference, [Enforcement Criminal] Defending Malta Pension Plans – Lessons Learned and What Lays Ahead.., March 1, 2024
- The University of San Diego School of Law & Chamberlain International Tax Institute, Tax Treaty Interpretation: Do They Mean What They Say (e.g Malta Pension Plans), February 20, 2024
- Tax Controversy ERC Update: Pending Legislation, IRS Voluntary Disclosure Program, and Audit & Appeals Issues , Chamberlain Hrdlicka Webinar, Presented January 4th and 25, 2024
- USC Gould School of Law 2024 Tax Institute, Handling High Wealth Tax Payer Examinations – What We Can Expect After the New IRS Inflation Reduction Act Funding, January 23, 2024
- 71st Annual Taxation Conference – IRS Operations: Looking Back and Looking Ahead, University of Texas, Austin, Texas, December 14, 2023
- 40th ABA Criminal Tax Fraud & Tax Controversy, Las Vegas, Keynote Panelist – A Look into the Future of IRS Enforcement – A Discussion with Leading Tax Controversy Thought Leaders, December 7-9, 2023
- The Tax Man Cometh - What Increased IRS Enforcement Means for Taxpayers and Their Advisors, Chamberlain Hrdlicka 38th Annual Atlanta Tax and Business Planning Seminar, November 29, 2023
- Keynote Lunch Discussion: A Peek Behind the IRS Curtain, and the Future of IRS Enforcement, Chamberlain Hrdlicka 46th Annual Houston Tax and Business Planning Seminar, November 1, 2023
- 58th Annual Southern Federal Tax Institute, Tax Implications of Conservation Easement Donations: Recent Developments, November 1, 2023
- Employee Retention Credit: IRS Audit Activity – What to Know and How to Prepare, U.S. Chamber of Commerce, Washington DC, October 19, 2023
- IRS Update: Considerations for Tax Practitioners after the IRS Moratorium on Processing Employee Retention Credit Claims (September 2023) Chamberlain Hrdlicka Webinar
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Litigating (and Resolving?) Syndicated Conservation Easement Cases, June 8-9, 2023
NYU School of Professional Studies, 15th Annual Tax Controversy Forum
Publications
Publications
- Tom Cullinan, Sam Kuzniewski and Jala White’s recent article, “Due Process Analysis of Proposed Retroactive Changes to the ERC,” in Tax Notes FederalTax Notes Federal, March 25, 2024
- Tom Cullinan and Erin Hines article “A primer on IRS tax avoidance promoter penalties,” in Accounting TodayAccounting Today, March 22, 2024
- Tom Cullinan's article "Multiple ERC Clocks are Ticking – What To Do Before Time Runs Out," in ForbesForbes, January 24, 2024
- Tom Cullinan's article, “IRS Settlement Initiatives Can Improve Compliance,” in Tax Notes FederalTax Notes Federal, January 1, 2024
- Tom Cullinan's article, “Wealthy Targets of IRS Malta Probe Get Letters Walking It Back,” in Bloomberg TaxDecember 11, 2023
- Tom Cullinan and Sam Kuzniewski's article “A Plain-Meaning Analysis of the ERC” in Tax Notes FederalTax Notes Federal, November 6, 2023
- Tom Cullinan, John Kirbo and Erin Hines article “IRS to List the Monetized Installment Sale — What Now?,” in Tax NotesAugust 28, 2023
- Tom Cullinan, Scot Kirkpatrick, Steve Wyatt, Asher Fried and Emily Dabney's article “Some CRATs Are in the Crosshairs, Yet CRTs Remain Viable,” in Tax Notes Federal and Tax Notes StateTax Notes Federal and Tax Notes State, August 7, 2023
- Tom Cullinan, Kevin Sweeney and John Kirbo's article, “How to face the IRS attacks on Malta pension plans,” in Accounting TodayAccounting Today, July 25, 2023
- Tom Cullinan's article, “The Case for a Statute of Limitations for Promoter Penalties,” in Tax NotesTax Notes, July 13, 2023
- Tom Cullinan and Juan Vasquez, Jr.'s article, "Emerging Issues in Tax Compliance After IRS Funding Increase,” in Tax Notes FederalTax Notes, May 8, 2023
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IRS Budget Increase: Early Activity Shows a Focus on the Employee Retention Credit, Malta Pension Plans, Monetized Installment Sales, and Other Emerging Issues for Tax Enforcement, Vol. 25, Issue 3 of Journal of Tax Practice & Procedure, Fall 2023