Richard is a director with Baker Tilly's Washington Tax Council practice. He is a member of the corporate and transactional tax practice and collaborates with clients on matters involving Subchapter C corporations, affiliated groups filing as consolidated returns and Subchapter S corporation matters, including mergers, acquisitions, spin-offs and other corporate restructuring transactions.
- Worked as an attorney and attorney supervisor at the IRS Chief Counsel’s Office for 25 years handling Subchapter C corporate and consolidated group tax matters
- Served as branch chief in the Associate Chief Counsel’s Office for more than five years and, prior to that, an assistant to the branch chief and attorney
- Reviewed and issued various projects including private letter ruling (PLR) requests, chief counsel advice, published guidance and various litigation projects such as briefs, petitions and bankruptcy reviews
- Co-authored key published guidance, including Revenue Procedure 2017-52 (spin-off checklist), Revenue Ruling 2003-74 and 2003-75 (post spin-off matters) and Revenue Procedure 2003-48 (spin-offs)
- Principal author of section 368(a)(1)(A) statutory mergers and consolidations regulations, including Treasury Decision 9038 (Jan. 24, 2003) and Treasury Decision 9242 (Jan. 26, 2006). Also authored Treasury Regulation section 1.1502-77, which addresses the agent for a consolidated group, Treasury Decision 9715 (April 1, 2015) and Revenue Procedure 2015-26
- Issued 31 PLRs as a reviewer, including nearly 15 focused spin-off transactions
- Produced chief council advice, field services advice and other guidance on corporate restructurings, divisive transactions under section 355, tax-free reorganizations and consolidated return issues
- Serves as an adjunct faculty professor at the University of Baltimore School of Law in Baltimore, Maryland, instructing law and graduate students on the taxation of corporate reorganizations and affiliated groups that file consolidated returns
- Continues professional development through continuing legal education (CLE) courses on consolidated returns and current issues in corporate mergers and acquisitions
- Speaker at the American Bar Association section of Taxation Midyear Meeting on current developments in corporate tax
- Speaker at the Practicing Law Institute’s “Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations and Restructurings”
- Licensed attorney in Illinois and the U.S. Tax Court