Gregory John Gawlik

2000, Ohio

for 2005-2006, a "distinction awarded to young lawyers who are actively involved in the Section and who have shown leadership qualities." REPRESENTATIVE MATTERS: FEDERAL TAX CONTROVERSY MATTERS: Member of litigation team for Fortune 500 manufacturer in refund suit for interest netting in Court of Federal Claims; defeated government's motion to dismiss on procedural issue; negotiated settlement.; Co-counsel for Fortune 1000 manufacturer in docketed United States Tax Court case concerning large loss on sale of subsidiary; obtained full concession from IRS counsel in settlement.; Member of litigation team for Fortune 500 bank in economic substance / substance over form case in federal district court; partial settlement.; Co-counsel for Fortune 500 utility defending $90 million research credit refund claim before IRS Examination and Technical Specialists.; Member of legal team that obtained favorable pre-filing agreement with respect to $90 million abandonment loss of large multi-national corporation.; Co-counsel in saving $76 million for Fortune 500 utility by obtaining favorable ruling from IRS National Office concerning utilization of capital losses.; Co-counsel in obtaining favorable ruling from IRS National Office for Fortune 1000 manufacturer concerning $72 million loss on sale of accounts receivables.; Member of legal team that obtained concession from IRS Appeals, preserving over $20 million of bad debt deductions for large manufacturer.; Member of legal team that obtained $11 million concession from IRS Appeals in dispute with large utility company over tax characterization of receipts.; Co-counsel in obtaining favorable settlement from IRS Appeals, preserving over $3 million of bad debt deductions for corporate shareholder.; Co-counsel in obtaining favorable ruling from IRS National Office, preserving over $1 million in low-income housing tax credits for investors.; Obtained abatement of over $500,000 in federal civil penalties for individual's failure to file foreign trust returns.; Counsel for numerous corporate clients with respect to large refund review procedures, including reporting to Joint Committee on Taxation.; Counsel for numerous clients concerning tax accrual workpapers and privilege issues. TRANSACTIONAL MATTERS: Counseled Fortune 100 financial institution with respect to placement of $1.5 billion of Bank Owned Life Insurance.; Advised Fortune 1000 corporation on simplification of organizational structure, including mergers of subsidiaries and evaluation of tiered partnerships.; Advised corporate client on structuring transfer of substantially all of assets as a tax-free reorganization.; Counseled large private foundation on restructuring and potential merger.; Counseled property and casualty insurer with respect to structuring captive insurance arrangement.; Advised investors with respect to structure of true lease agreements in connection with larger sale of senior housing facilities.; Advised investors with respect to conditional sale agreements in connection with new markets tax credit transaction.; Counseled investors concerning aspects of rehabilitation tax credit and low-income housing tax credit transactions, including the intricacies of placed-in-service requirements.; Counseled numerous corporate clients on aspects of consolidated groups, including excess loss accounts and the continuation/termination of the group as the result of a corporate restructuring.; Advised numerous corporate clients on ownership changes and net operating loss carry forward limitations under Section 382. OHIO TAX MATTERS: Lead counsel representing individual in docketed case before Ohio Board of Tax Appeals concerning responsible officer liability for state sales tax; negotiated favorable settlement.; Counsel to large electric utility concerning proposed Ohio tangible personal property tax assessment and true value determination.; Advised real estate developers concerning state tax issues associated with asset acquisitions. PROFESSIONAL & CIVIC INVOLVEMENT: PROFESSIONAL ASSOCIATIONS: American Bar Association, Member; Cleveland Metropolitan Bar Association, Member; Cleveland-Marshall Law Alumni Association, Member. PROFESSIONAL ACTIVITIES: Section of Taxation, American Bar Association, Member (2001-Present); Administrative Practice Committee (Vice-chair, 2007-2008; Member, 2001 - Present); Important Development Subcommittee (Chair 2004; Vice-chair 2001-2003); Cleveland Tax Institute: Panel Chair (2007); Speaker (2003-2004, 2006, 2007), Vice-chair Arrangements Committee (2001-2002); Tax Club of Cleveland, Member (2001-Present). COMMUNITY ACTIVITIES: City of Seven Hills Zoning Board of Appeals (Member 2004 - 2007). PUBLICATIONS: BOOKS: "Representation Before the United States Tax Court", (Thomson-West), co-author. ARTICLES: "Joint Committee Refund Review: 12 Questions to Consider," Journal of Tax Practice and Procedure, October-November 2008, co-author; "Top 10 Tax Stories of 2004," Journal of Tax Practice and Procedure, February-March 2005; "Tax Accrual Workpapers: IRS Efforts to Obtain Them, Corporate Strategies to Protect Them," The Tax Executive, September-October 2003, co-author; "Rethinking Refund Review: Understanding the Joint Committee on Taxation," Corporate Business Taxation Monthly, Volume 4, No. 2, 2002, co-author. PRESENTATIONS: "Changing Atmosphere of Tax Controversy", Tax Executives Institute Meeting Niagara Frontier Chapter, May 1, 2007; American Bar Association, Section of Taxation, Regular speaker on Important Developments in Administrative Practice, Joint Committee on Taxation Refund Review Procedures; Cleveland Tax Institute, List Maintenance Requirements Under Section 6112, Joint Committee Refund Review Procedures, Responding to Information Document Requests and Summons Enforcement Actions, Penalty Abatement and Reasonable Cause Defense. AWARDS & HONORS: John S. Nolan Fellow (2005 - 2006 Class; American Bar Association Section of Taxation). Member: American Bar Association (Member, Section of Taxation, 2001—; Vice-chair, 2007-2008 and Member, 2001—, Administrative Practice Committee; Chair, 2004 and Vice-chair, 2001-2003, Important Development Subcommittee); Cleveland Metropolitan Bar Association; Cleveland Tax Institute (Panel Chair, 2007; Speaker, 2003-2004, 2006, 2007; Vice-chair, Arrangements Committee, 2001-2002); Tax Club of Cleveland.