Advising Tax-Exempt Entities
T.J. advises and represents tax-exempt entities — particularly in the health care space — in tax compliance, protecting their tax-exempt status and matters related to their tax treatment. He counsels health systems and trade associations in mergers, acquisitions and sale transactions and advises on tax compliance and executive compensation and benefits matters. When necessary, he represents exempt organizations in the U.S. Tax Court.
Internal Revenue Service Experience
Until 1996, T.J. was special assistant on health care to the IRS assistant commissioner (employee plans and exempt organizations). At the IRS, he focused on matters involving the tax treatment of hospitals, HMOs, clinics, and other tax-exempt organizations.
- Obtained a declaratory judgment in the U.S. Tax Court for the John Gabriel Ryan Association, a health system subsidiary that operated several joint ventures
- Defended IRS examinations involving executive compensation and benefits and other potential excess benefit transactions issues in several regions
- Obtained a Declaratory Judgement in U.S. Tax Court for the Marshfield Clinic Health System, Inc., the parent of an integrated health care delivery system
T.J. enjoys sailing and boating.