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Richard Cope Litwin

Richard Cope Litwin

Sole Practitioner
Location:
Atlanta, Georgia
Phone:
678-373-0639
866-382-6626
Fax:
678-990-0604
E-mail:
E-mail Me

Richard C. Litwin devotes his practice to state and local tax controversies arising from sales and use tax, local county tax, corporate income tax, personal income tax, state residency and property tax matters. He has been selected as a 2008 Georgia Super Lawyer and was selected as one of Georgia Trend Magazine's 2005 Legal Elite in Tax, Trusts & Estates. He served as Chairperson of the State Bar of Georgia Section of Taxation (2001-2002) and heads the Education Committee for the section. He has also served as Chairperson of the Atlanta Bar Association Taxation Section. He is a current member on the Georgia Department of Revenue Business Advisory Committee and has worked on projects with the Department of Revenue, in his role as a member of the Georgia Department of Revenue Liaison Committee and as a member of a special task force formed to address State consolidated return filing regulations.

Prior to forming his current firm, Mr. Litwin was a partner at an Atlanta law firm. He was also an Assistant Attorney General in the Tax Section of the Georgia Attorney General's Office, where he represented the Georgia Department of Revenue in state superior, federal and U.S. Bankruptcy Court. Prior to working at the Georgia Attorney General's Office, Mr. Litwin worked in the tax department at the Atlanta office of a Big Six accounting firm. Mr. Litwin speaks frequently on various tax topics, both at national conferences, state bar meetings and state accounting society seminars. Mr. Litwin has also published articles on various aspects of taxation, which have appeared in a variety of recognized publications. He graduated from the University of South Carolina, with a B.S. degree, cum laude, in Economics, and was inducted into Phi Beta Kappa, and he graduated from Emory Law School , where he was a member of the Moot Court Society.

Litigation: Practice Devoted to Tax Litigation and Controversies

Areas of Practice

  • Taxation Law

Bar Admissions

  • Georgia, 1987

Education

  • Emory University School of Law, Atlanta, Georgia
    • J.D.
  • University of South Carolina
    • B.S.

Professional Associations and Memberships

  • Georgia Department of Revenue Business Advisory Committee, Member, 2007 - Present
  • Atlanta Bar Association, Section of Taxation, Board of Directors, 2000 - Present
  • Atlanta Bar Association CLE, Board of Trustees, 2008 - Present
  • State Bar of Georgia, Section of Taxation, Chair, 2002 - 2003
  • Atlanta Bar Association, Section of Taxation, Chair, 2004 - 2005
  • Georgia Department of Revenue Liaison Committee
  • Georgia Department of Revenue Special Task Force on Consolidated Income Tax Return Regulations
  • State Bar of Georgia, Unlicensed Practice of Law District 4 Committee, 2007 - Present

Past Employment Positions

  • Assistant Attorney General, Georgia Attorney General's Office, Tax Division, 1990 - 1995
  • Arthur Andersen & Co., 1987 - 1989

Published Works

  • "Enforcement of Georgia Consumer Use Tax Begins in Earnest with Dentists", GDA Action - the Journal of the Georgia Dental Association, August, 2004
  • "Maximizing Returns to Creditors By Challenging Tax Claims In Bankruptcy Court", NABTalk, Spring, 2003
  • "Personal Liability for State Trust Fund Taxes in Georgia", Calendar Call - General Practice and Trial Section, Magazine of State Bar of Georgia, Vol. V, No. 2, Summer, 2001
  • "New Tax Laws Affecting Home Sales Give Chapter 7 Trustees Long-Overdue Relief", Bankruptcy Court Decisions, (Co-Author), Weekly News & Comment, Weekly News & Comment, Vol. 32, Issue 20, July, 28, 1998
  • "Trust Fund Tax Obligations in Business Bankruptcies", Georgia Bar Journal, Vol. 3, No. 2, October, 1997
  • "Borrowing from the Taxpayer: State and Local Tax Claims in Bankruptcy", (Co-Author), American Bankruptcy Institute Law Review, Spring, 1996

Classes/Seminars

  • Lecturer/Author, Georgia Nonresident Withholding Requirements Imposed on Pass-Through Entities, 2009 Georgia Society of CPA's Real Estate Conference, Atlanta, June 18, 2009
  • Lecturer/Author, (Presentation Title - Sate and Local Tax Update - Georgia), Atlanta, Southeast Business Tax Forum's Taxation of Business Transactions, May 19, 2009
  • Program Chairperson/Lecturer/Author, (Presentation Title-State Department of Revenue Tax Collections), Hot Tax Topics for Business Attorneys, ICLE seminar, Atlanta, December 11, 2008
  • Lecturer/Author, Advanced Sales and Use Tax in Georgia, Lorman Education Services, Atlanta, May 13, 2008
  • Lecturer/Author, Multistate Taxation: Income, Sales and Use and Beyond, Lorman Education Services, Atlanta, January 31, 2008
  • Lecturer/Author, Nexus and Restraints on State Taxation, 25th Annual National CLE Conference, Law Education Institute, Inc., Vail, Colorado, January 5, 2008
  • Lecturer/Author, Major Developments in Georgia Taxation, Georgia Society of CPA's Tax Forum, Atlanta and Savannah, Fall, 2008
  • Program Chairperson, Dealing with the IRS, ICLE Seminar, December 13, 2007
  • Lecturer/Author, Look before Crossing: A Primer and Update on Nexus and Federal Constraints on State Taxing Powers, Georgia Society of CPA's Tax Forum, Atlanta and Savannah, 2007
  • Program Chairperson/Lecturer/Author, Hot Tax Topics for Business Attorneys, ICLE Seminar, December 14, 2006
  • Lecturer/Author, Emerging Issues in Georgia Department of Revenue Compliance and Enforcement, Atlanta Alumni of Revenue Agents, September 5, 2006
  • Lecturer/Author, Sales and Use Tax, Georgia, Lorman Education Services, July 19, 2006
  • Lecturer/Author, Advanced Sales and Use Tax, Georgia, Lorman Education Services, July 13, 2006
  • Lecturer/Author, Tax and Non-Tax State Residency Selection, Georgia Federal Tax Conference, Atlanta, June 7, 2006
  • Lecturer/Author, Georgia's Income Tax Withholding Requirements on Distributions to Nonresident Members of Partnerships, LLC's and S Corps, ICLE Real Property Law Institute, Destin, Florida, May 5, 2006
  • Lecturer/Author, Hot Topics in Georgia State Taxation, Georgia Society of CPA's Tax Forum, 2006
  • Program Chairperson/Lecturer/Author, Dealing with the Georgia Department of Revenue, ICLE Seminar, Atlanta, December 1, 2005
  • Lecturer/Author, Sales and Use Tax, Georgia, Lorman Education Services, Atlanta, Georgia, May 19, 2005
  • Lecturer/Author, The Georgia Department of Revenue: A Practitioner's Perspective, North Atlanta Tax Council, Atlanta, March 11, 2005
  • Lecturer/Author, Real Property Tax Appeals in Georgia, Georgia Society of CPA's Real Estate Round Table, February 22, 2005
  • Program Chairperson/Lecturer/Author, Dealing with the Georgia Department of Revenue, ICLE Seminar, Atlanta, December 9, 2004
  • Lecturer/Author, Sales and Use Tax, Georgia, Lorman Education Services, Savannah, Georgia, November 18, 2004
  • Lecturer/Author, Maintaining Order on the Georgia Department of Revenue's New Collection Frontier, Georgia Society of CPA's Tax Forum, Atlanta and Savannah, 2004
  • Program Chairperson/Lecturer/Author, ICLE seminar Emerging Issues In Tax Law, September 12, 2003
  • Lecturer/Author, Sales and Use Tax, Georgia, Lorman Education Services, Athens, Georgia, July 30, 2003
  • Lecturer/Author, What Builders Need to Know About Sales and Use Tax Obligations, Georgia, Greater Atlanta Homebuilders Association, January 15, 2003
  • Lecturer/Author, Hot Sales Tax Topics - The Seven Items Every CPA Needs to Know, Georgia Society of CPA's Tax Forum, 2003
  • Lecturer/Author, Pitfalls and Planning Opportunities, Georgia Sales and Use Tax, Tax Executives Institute, December 18, 2002
  • Lecturer, Sales and Use Tax in Georgia: A Beginner's Basic Course, Lorman Education Services, November 7, 2002
  • Co-Author/Lecturer, Atlanta Bar Association Section of Taxation - Lunch Seminar, , Emergence of the Georgia Consumer Use Tax, November 19, 2002
  • Lecturer/Author, Sales and Use Tax in Georgia: A Beginner's Basic Course, Lorman Education Services, November 7, 2002
  • Lecturer/Author, "Contractors'/Subcontractors' Sales And Use Tax Obligations, Georgia, Society of CPA's Real Estate Round Table, September 24, 2002
  • Program Chairperson/Lecturer/Author, Emerging Issues In Tax Law, ICLE Seminar, Atlanta, September 12, 2002
  • Co-Author/Lecturer, Does Your Client Owe Federal/State Back Taxes/Legal Eagles Lunch and Learn CLE Series, Atlanta Bar Association, August 9, 2002
  • Lecturer/Author, Sales and Use Tax in Georgia: A Beginner's Basic Course, Lorman Education Services, July 31, 2002
  • Lecturer/Author, Maximizing Returns To Creditors By Challenging Tax Claims In Bankruptcy Court", Region 21 Trustee Association, United States Trustee - Region 21, Trustee Training Seminar, May 3, 2002
  • Program Chair, Dealing with the IRS, ICLE Seminar, March 1, 2002
  • Lecturer/Author, Advanced Sales and Use Tax, Georgia, Lorman Education Services, January 24, 2002
  • Lecturer/Author, Georgia Sales and Use Tax, Lorman Education Services, October 18, 2001
  • Lecturer/Author, Buying and Selling Privately Held Businesses, ICLE Seminar, September 28, 2001
  • Lecturer/Author, "Enforcement of Property Tax Liens and Transfers of Tax Executions in Georgia", Georgia Society of CPA's Real Estate Round Table, September 25, 2001
  • Program Chairperson/Lecturer/Author, Emerging Tax Issues for the Non-Tax Practitioner, ICLE Seminar, September 13, 2001
  • Lecturer/Author, Sales and Use Tax for Manufacturers, Georgia, Lorman Education Services, August 15, 2001
  • Lecturer/Author, Sales and Use Tax, Georgia, Lorman Education Services, July 31, 2001
  • Lecturer/Author, "Property Tax Appeals in Georgia", Georgia Society of CPA's Real Estate Conference, June 22, 2001
  • Lecturer/Author, Georgia Property Tax: An Overview and Update, Lorman Education Services, March 28, 2001
  • Lecturer/Author, Advanced Sales and Use Tax, Georgia, Lorman Education Services, January 23, 2001
  • Lecturer/Author, "Real Property Taxation and Tax Appeals", Georgia Society of CPA's Real Estate Round Table, September 26, 2000
  • Program Chairperson/Lecturer/Author, Emerging Tax Issues for the Non-Tax Practitioner, ICLE Seminar, September 14, 2000
  • Lecturer/Author, Georgia State And Local Taxation, Lorman Education Services, June 2, 2000
  • Lecturer/Author, Real Property Foreclosure, ICLE Seminar, April 14, 2000
  • Lecturer/Author, "Nexus and the Constitutional Restrictions on State Taxing Powers", Aarons Grant & Habif, P.C. In-House Continuing Professional Education, November 8, 1999
  • Lecturer/Author, "State Taxation of Pass-Through Entities: Georgia Withholding Requirements on Distributions to Nonresident Partners, LLC Members and S Corporation Shareholders", Georgia Society of CPA's Real Estate Roundtable, September 28, 1999
  • Program Chairperson/Lecturer/Author, Emerging Tax Issues for the Non-Tax Practitioner, ICLE Seminar, September 16, 1999
  • Lecturer/Author, , "Income Taxation of the Bankruptcy Estate: Availability of the Exclusion under I.R.C. 121", National Association of Bankruptcy Trustees 1999 Annual Conference, August 31, 1999
  • Lecturer/Author, Taxation for the General Practitioner, ICLE Seminar, September 17, 1998
  • Lecturer, Income Taxation of the Bankruptcy Estate: Availability of the Exclusion under I.R.C. 121 as Amended by the Taxpayer Relief Act of 1997, Meething of Northern District of Georgia Bankruptcy Panel Trustees, May 28, 1998
  • Lecturer, Investor Accounting and Tax Issues, Real Property Taxation and Tax Appeals, Georgia Mortgage Bankers Association Seminar, September 9, 1997
  • Lecturer/Author, Taxation for the General Practitioner, ICLE Seminar, September 5, 1997
  • Lecturer, Various Tax Topics, for In-House Continuing Professional Education, Tauber & Balser, P.C., August 19, 1997
  • Lecturer/Author, "What Every Non-Tax Lawyer Should Know about Discharge of Taxes in Individual Bankruptcies and Repayment of Taxes in Business Reorganizations", CLE seminar Hot Tax Topics for Non-Tax Attorneys, State Bar of Georgia Annual Meeting, June 12, 1997
  • Lecturer, Various Tax Topics, for In-House Continuing Professional Education, Gifford, Hillegass & Ingwersen, P.C., July 30, 1997
  • Lecturer/Author, "When Bankruptcy Law Meets Tax Law: Discharge-ability of Tax Claims Under 523 and Treatment of Tax Claims Under 1129(a)(9) in Business Reorganizations", Atlanta Bar Association, Tax and Bankruptcy Sections, March 18, 1997
  • Lecturer, Various Tax Topics, for In-House Continuing Professional Education, Habif, Arogeti & Wynne, P.C., July 10, 1996
  • Lecturer/Author, Effective Representation Before the IRS Collection Division in Georgia, National Business Institute, Inc., March 3, 1996
  • Lecturer, Collection of Trust Fund Taxes During Bankruptcy Proceedings, National Association of Attorneys General (NAAG) Bankruptcy Lawyer's Workshop, 1995
  • Lecturer, Bankruptcy Court's Jurisdiction Over State Corporate Officer Assessment Proceedings, Southeastern Association of Tax Administrators (SEATA) Lawyers Workshop, 1994