skip to main content

2018 American Institute for Federal Taxation Speakers 

Speaker Biography

David Aughtry

AUGHTRY, DAVID D. – David Aughtry is the managing partner in the Atlanta Office of Chamberlain, Hrdlicka, White and Aughtry. Mr. Aughtry practices in the area of civil tax controversy. Mr. Aughtry taught tax controversy as an Adjunct Professor at Emory University School of Law and served as an instructor for the National Institute for Trial Advocacy, "Litigating before the United States Tax Court" program. He is a Fellow in the International Society of Barristers and in the American College of Tax Counsel. Mr. Aughtry has served as the president and chairman of the Southern Federal Tax Institute.

 Henry Barclay

BARCLAY III, HENRY I. - Henry Barclay is the managing partner of Lehmann, Ullman and Barclay LLP. The Firm has been involved in timber related services almost since its inception in 1912. He attended Tulane University and was graduated from the University of Alabama. Estate planning for business and timberland owners is an area of particular experience. Mr. Barclay has a strong interest in minimizing estate and gift taxes and maintaining family wealth. He works with family businesses challenged with governance, succession and retirement planning (how to work at the family business and still have lunch together on Sunday). He is a frequent speaker and seminar leader on timber business and income and estate tax issues.

 Turney Berry

BERRY, TURNEY P. - Turney Berry concentrates his practice in the areas of estate planning, fiduciary matters, and charitable planning.  Mr. Berry is Chair of Wyatt, Tarrant & Combs’ Trusts, Estates & Personal Planning Service Team and a past member of the firm’s Executive Committee. Mr. Berry is active in the American College of Trust and Estate Counsel (ACTEC), currently serving as Chair of the Estate & Gift Committee and State Chair for Kentucky, and is a past Regent of the College, former President of the ACTEC Foundation, and previous chair of the Charitable and Tax Exempt Committee. As a Uniform Law Commissioner, Mr. Berry currently serves as Chair of the drafting committee for the Uniform Fiduciary Income and Principal Act (a revision of the principal and income acts), Vice-Chair of the Drafting Committee on Electronic Wills Act, and a member of the Drafting Committee to Regulate the Management of Funds Raised Through Crowdfunding Efforts. A native of Tennessee, Mr. Berry received his B.A. and B.L.S. in 1983 from the University of Memphis and his J.D. in 1986 from Vanderbilt University.

 Cass Brewer

BREWER, CASSADY V. - Cass Brewer, associate professor of law, teaches Basic Federal Income Taxation, Nonprofit Organizations, Taxation of Business Organizations, Partnership Taxation, and the Law of Social Enterprise. His research primarily focuses upon the legal and tax aspects of the intersection of tax-exempt, nonprofit organizations with for-profit enterprises and commercial activity. In particular, Brewer writes and speaks extensively on the legal and tax aspects of the emerging “hybrid” business forms such as the benefit corporation and the low-profit limited liability company. Brewer received his LL.M. (Taxation) from New York University, where he served as graduate editor of the Tax Law Review. He is a graduate of the University of Arkansas School of Law, where he was editor-in-chief of the Arkansas Law Review. He received his undergraduate degree from Vanderbilt University.

 Caroline Ciraolo

CIRAOLO, CAROLINE D. - Caroline Ciraolo, former Acting Assistant Attorney General of the U.S. Department of Justice’s Tax Division, is a partner with Kostelanetz & Fink and a founder of its Washington, D.C. office. Her practice focuses on complex and sophisticated civil tax controversies, including representation in sensitive audits, administrative appeals, and litigation in federal and state courts and tax tribunals, providing related tax advice, including advice on uncertain tax positions, financial reporting, claims for refund, amended returns, voluntary disclosures, and internal investigations, and representing individuals and institutions in criminal tax investigations and prosecutions.

Jeremiah Doyle

DOYLE IV, JEREMIAH W. - Jere Doyle is an estate planning strategist for BNY Mellon's Private Wealth Management group and a Senior Vice President of Bank of New York Mellon. He has been with the firm since 1981. Mr. Doyle provides high net worth individuals and families throughout the country with integrated wealth management advice on how to hold, manage and transfer their wealth in a tax efficient manner. He is the editor and co-author of Preparing Fiduciary Income Tax Returns, a contributing author of Preparing Estate Tax Returns, a contributing author of Understanding and Using Trusts, a contributing author of Drafting Irrevocable Trusts in Massachusetts, all published by Massachusetts Continuing Legal Education, a reviewing editor of the 1041 Deskbook published by Practitioner’s Publishing Company and a contributing columnist for Estate Planning Review – The Journal published by Commerce Clearing House. Mr. Doyle is a lecturer in law in the Graduate Tax Program at Boston University School of Law teaching courses in Exempt Organizations, Tax Aspects of Charitable Giving, and Tax Aspects of Marital Dissolution.  

Charles Fox

FOX IV, CHARLES D. – Skip Fox is a partner in the Charlottesville office of McGuireWoods LLP and chair of the firm’s Tax and Employee Benefits Department. Mr. Fox concentrates his practice in estate planning, estate administration, trust law, and charitable organizations. Mr. Fox has been on the faculty of the American Bankers Association’s National Trust School and National Graduate Trust School since 1987. He was an Adjunct Professor at Northwestern University School of Law where he taught from 1983 to 2005 and has been an Adjunct Professor at the University of Virginia School of Law since 2006. He speaks extensively around the country on estate planning topics and is the co-presenter of the long-running monthly teleconference series on estate planning and fiduciary law issues sponsored by the American Bankers Association. Mr. Fox has contributed articles to numerous publications and is a regular columnist for the ABA Trust Newsletter on tax matters. He is the author or co-author of seven books on estate planning topics. Mr. Fox is a Fellow and President-Elect of the American College of Trust and Estate Counsel.  

Joe Garrett

GARRETT JR., JOE W. – Joe Garrett is an attorney in the Commissioner’s Office of the Alabama Department of Revenue where he serves as Deputy Commissioner of Revenue. His primary responsibility is to help shape the Department’s business tax policy through the Department’s legislative, regulatory, audit and litigation functions. Before joining the Department, Mr. Garrett was a manager with PricewaterhouseCooper’s state and local tax group in Atlanta, Georgia where he worked as a state tax consultant after graduating from the University of Florida College of Law’s graduate tax program in 1998. He is a member of both the Georgia and Alabama Bar associations and a regular speaker at state and local tax conferences.

 James Long

LONG JR., JAMES E. - Jimmy Long is a partner in the multistate law firm of Bradley Arant Boult Cummings LLP and chair of the firm’s SALT Practice Group.  He holds an LL.M. in Taxation from the New York University School of Law, and is currently chair of the Tax Incentive Subcommittee of the ABA State and Local Tax Committee. Mr. Long assists clients with state and local tax compliance and controversy matters, including income, franchise and transactional taxes. In addition, Mr. Long has an active economic development practice in the area of tax incentives and credits, with particular emphasis on federal and state new markets tax credits and historic rehabilitation credits. He has represented businesses in state and local tax controversies throughout each stage of the proceeding, including before the Alabama Tax Tribunal, Alabama circuit courts, Alabama appellate courts and the U.S. Supreme Court. 

 Bruce McGovern

MCGOVERN, BRUCE A. - Bruce McGovern is a tenured member of the faculty and an Associate Dean at Houston College of Law. He received his undergraduate degree from Columbia University and his law degree from Fordham University School of Law. After law school, he served as a judicial clerk for Judge Thomas Meskill on the U.S. Court of Appeals for the Second Circuit in New York. He then practiced law with the law firm of Covington & Burling in Washington, D.C. He subsequently earned an LL.M. in Taxation from the University of Florida Levin College of Law, where he taught as a visiting faculty member before joining the faculty at Houston College of Law. Professor McGovern teaches and writes in the areas of business organizations and taxation.



 Sara Ralph

RALPH, SARA E. - Sara Ralph has represented clients in various tax-free and taxable acquisitions, dispositions, financings and restructurings. She has worked with numerous REIT clients in transactional and operational planning, including Alexandria Real Estate Equities, Inc.; Arbolada Capital Management; Apartment Investment and Management Company (AIMCO); CBS Outdoor Americas, Inc.; Crown Castle International Corp.; The GEO Group, Inc.; Gyrodyne Company of America; Penn National Gaming, Inc.; S.L. Green Realty Corp.; and Westfield America Inc. In addition, Ms. Ralph has represented Fortress Investment Group and its REITs and RICs, private equity funds and portfolio companies, as well as Ball Corporation; CF Industries, Inc.; Covanta Holding Corporation; Diversey Holdings, Inc.; and Severstal North America in various M&A transactions and federal income tax planning matters.

Charles Redd

REDD, CHARLES A. – Clary Redd is a partner in the St. Louis, Missouri, office of the law firm of Stinson Leonard Street LLP. He has extensive experience and expertise in: the drafting of wills, trust instruments, durable powers of attorney, marital agreements and other estate planning documents; pre- and post-death tax planning for individuals, trusts and estates; preparation and filing of estate tax returns, gift tax returns and fiduciary income tax returns; representation and filing of estate tax returns, gift tax returns and fiduciary income tax returns; representation of individual and corporate fiduciaries; and litigation in the Probate Division and other equity divisions of the Circuit Court.  

 John Scroggin

SCROGGIN, JOHN J. - Jeff Scroggin has been in practice for over 35 years. He has focused on providing solutions-based, practical estate planning, tax law, transactional, and business representation. Mr. Scroggin received his education from the University of Florida, earning his accounting degree in 1974, a Juris Doctorate in 1977, and an LL.M in tax law in 1979. Mr. Scroggin is a member of the Board of Trustees of the University of Florida Law School. Mr. Scroggin is a member of both the Florida and Georgia bars and has affiliations with numerous councils and societies in the Atlanta area. Mr. Scroggin has been named a Georgia "Super Lawyer" for each year since 2009 and Five Star Wealth Advisor by Atlanta Magazine. He is Founding Editor of the NAEPC Journal of Estate and Tax Planning and is a prior Co-Editor of CCH's Practical Estate Planning. Mr. Scroggin is author of over 230 published articles and is a nationally recognized speaker.

 Hale Sheppard

SHEPPARD, HALE E. - Hale Sheppard is a partner in the Tax Controversy Section, Chair of the International Tax Group, and Member of the Executive Committee at Chamberlain Hrdlicka. Mr. Sheppard advises individuals and businesses with tax disputes and compliance projects, particularly those involving international issues.

 Suzanne Shier

SHIER, SUZANNE L. - Suzanne Shier is the Wealth Planning Practice Executive and Chief Tax Strategist/Tax Counsel for Wealth Management at Northern Trust and serves on the Wealth Management Operating Group. Ms. Shier is responsible for leading Wealth Planning Advisory Services and for providing thought leadership on wealth planning and tax issues of interest to clients, their families and their advisors, with a special emphasis on wealth planning and tax policy, legislation, strategies, trends and developments.

James Sowell

SOWELL, JAMES B.  – Jim Sowell is a partner with KPMG. He is a former chairman of the Real Estate Committee of the American Bar Association (Tax Section) and a former vice chairman of the Tax Policy Advisory Committee of the Real Estate Roundtable. He is a member of the National Association of Real Estate Investment Trusts, where he is an active participant on the Government Relations Committee. Mr. Sowell also is on the Board of Trustees for the Southern Federal Tax Institute, where he formerly served as President.

Curtis Stewart

STEWART, CURTIS E. – Curtis Stewart was appointed a Deputy Commissioner of the Alabama Department of Revenue in 2013.  He has twenty-four years tenure with the Department, including recently serving as the Director of Tax Policy and Research.  Mr. Stewart has also been appointed by Governor Bentley to the Board of Control of the Employees Retirement System of Alabama.  The 13-member Board of Control is responsible for overseeing the operations of the ERS and protecting the benefits provided to its members.