First Look Webcast: Employee Retention Credits: Separating Fact from Fiction as IRS Disputes Get Underway

Hale Sheppard, Chamberlain Hrdlicka

Hale E. Sheppard is a Shareholder in the Tax Controversy Section of Chamberlain Hrdlicka in 
Atlanta, Georgia.  Hale
defends individuals and businesses during tax audits, tax appeals, and Tax Court litigation.

Tax Cases.  Hale has handled over 150 cases with the Tax Court.  His reported cases include Landow 
v. Commissioner, T.C. Memo 2011-177, Virginia Historic Tax Credit Fund v. Commissioner, T.C. Memo 
2009-295, rev'd 639 F.3d 129 (4" Cir. 2011), Heartland Automotive Enterprises, Inc. v. United 
States, 10 AFTR 2d 2009-2406, Topping v. Commissioner, T.C. Memo 2007-92, and Vines v. 
Commissioner, 126 T.C. 279.

IRS Rulings.  In addition to resolving issues through Tax Court litigation, Hale has obtained 
dozens of favorable determinations from the IRS National Office on procedural, tax, and 
international issues.  Among these are Private Letter Rulings 101685-19, 107887-17, 107272-17, 
107273-17, 101616-17, 137767-16, 131079-14, 201408003,
201338014, 201309001, 201308003, 201242004, 201210009, 201131017, 201002030 and 200751012.

Education.  Hale holds five college degrees.  At the University of Kansas, he earned a B.S., with 
distinction, M.A., with honors, and J.D.  He later received an LL.M. degree in international law, 
with highest distinction, from the Universidad de Chile in South America.  Finally, he obtained an 
LL.M. degree in tax from the University of Florida, where he was a graduate tax scholar.

Awards and Recognitions.  During his studies, Hale received several awards for academic excellence, 
including the prestigious Harry S. Truman Foundation Scholarship, Janice Dawson Quinn Tax 
Scholarship, Tinker Foundation Scholarship, and Senator James B. Pearson International Fellowship.  
Hale also served as a graduate editor of the Florida Tax Review and member of the Kansas Journal of 
Law & Public Policy.  Hale has been recognized as a leader in tax litigation for many years by 
Chambers USA and other respected organizations.  He has also been inducted into the American 
College of Tax Counsel.

Publications.  Hale ranks among the most active tax writers in the country.  He has published over 
180 articles in some of the nation's top tax journals, including Journal of Taxation, International 
Tax Journal, The Tax Adviser, Journal of International Taxation, Journal of Tax Practice and 
Procedure, Taxes Magazine, Journal of Corporate Taxation Practical Tax Lawyer, Journal of 
Passthrough Entities, Tax Management International Journal, Journal of Multistate Tax & Incentives, 
Tax Notes International, Taxation of Exempts, Practical Tax Strategies, Corporate Business 
Taxation, and Real Estate Taxation.  He has also published major articles in more than 20 
university law reviews, both in the United States and Latin America.

Activities and Affiliations.  Hale has held leadership positions in many professional and civic 
organizations, including: (i) Journal of Taxation, Editorial Board Member, (ii) IRS-Practitioner 
Liaison Committee, state bar representative, (iii) Journal of Tax Practice & Procedure, Editorial 
Board Member, (iv) Georgia Bar Tax Section, President, (v) Georgia Bar Journal, Editorial Board 
Member, (vi) GSU Low-Income Taxpayer Clinic, Advisory
Committee Member, and (vii) Atlanta Bar Tax Section Board Member.