PROFESSIONAL PROFILE
William Pope
White & Reasor, PLC
3100 W End Ave Ste 1100
Nashville, TN 372031348
Work Phone: (615)383-3345
Fax Phone: (615)383-5534
Place holder for Google map
 
PRACTICE AREAS:  
Tax Litigation and Controversy, Criminal Tax Investigations, and Tax Collection (Internal Revenue Service and Tennessee Department of Revenue); 
 
Taxation in Bankruptcies, Insolvencies, and Workouts; Business Workouts, Bankruptcy and Related Litigation.
 
 
From 1974 to 1980, Bob Pope was a trial attorney in the Office of Chief Counsel, Internal Revenue Service.      
 
Mr. Pope focuses on tax procedures and processes of both the Internal Revenue Service and the Tennessee Department of Revenue, with an emphasis on litigation.  He works closely with certified public accountants, tax lawyers, and enrolled agents to define procedures and processes not routinely used by those professionals. Mr. Pope defines realistic legal and practical solutions, including the choices and timing of workouts and bankruptcy, for businesses facing financial problems.
 
Mr. Pope is listed in The Best Lawyers in America (Taxation and Bankruptcy and Creditor/Debtor Rights Law).  He is a Fellow in the American College of Tax Counsel. (www. actconline.org.)
PROFESSIONAL AFFILIATIONS: 
 
Planning Committee  2007 to Present: “Tennessee Federal Tax Conference,” an annual three-day conference held in November sponsored by the Tennessee Scoiety of Ceritfied Public Accountants and the Tennessee Federal Tax  Institute.
Trustee of The Tennessee Federal Tax Institute. President 2005 and 2006. 
Served as a director of the Mid-South Commercial Law Institute, and as its treasurer.  
Southeast Region Bar IRS Liaison Committee since 2002.
Fellow of the American College of Tax Counsel.
 
 
SECTION ON TAXATION
American Bar Association
 
Mr. Pope was a founding member and the Chair of the Bankruptcy and Workouts Committee of the American Bar Association’s Section on Taxation.
 
Bankruptcy Task Force:
1997-2000 Member
2001-2003 Chair
Worked with Paul Asofsky, meetings with congressional staff members on tax provisions of proposed bankruptcy legislation and drafting of some tax provisions and review of all tax provisions of 2005 Bankruptcy Act (May, 1997 – Bankruptcy Task Force Report).
Presentation of suggested tax changes to Tax Subcommittee of Bankruptcy Review Commission.
Monitor congressional consideration of bankruptcy legislation and respond to congressional inquiries on tax provisions.
 
Major Accomplishment:  
When passage of the new bankruptcy legislation was complete, the Bankruptcy Task Force came to its end.  Working with Council members, notably Karen Hawkins, the Task Force was “converted” to a Standing Committee.
 
Bankruptcy and Workouts Committee:
2003-2005 Chair
2006-2010 Regular Participant – Panelist/Speaker
2011-2014 Vice Chair
June 2015 Chair Elect
 
On passage of the bankruptcy legislation, the Committee made several presentations to assure widespread delivery of the tax changes. 
 
Committee members address bankruptcy/tax issues at the request of the Section of Taxation, and various committees. 
 
Member, COGS:  2009 - To Date   
 
 
PUBLICATIONS
 
“S” Corporation Federal Tax Status – Property of the Bankruptcy Estate?, Norton’s Bankruptcy Law Adviser (July, 2013)
 
Collection Due Process Hearings – The Internal Revenue Manual:  A Statement of Administrative Procedures?, CCH Journal of Tax Practice & Procedure (April-May, 2012) 
 
Federal Income Taxation of the Individual Chapter 11 Debtor and the Bankruptcy Estate: Double Taxation -- Really?, Norton’s Bankruptcy Law Adviser (April, 2011, Co-Author:  Frances Sheehy)
 
The Subprime Mortgage Debacle:  A Tax Issue?, Norton’s Bankruptcy Adviser (March, 2009)
 
The Internal Revenue Service and Tax Opinions on Litigation Hazards:  Not Work Product!, Tennessee Bar Journal (March, 2008)
 
The Hunt for Tax Accrual Workpapers, Tennessee CPA Journal (November, 2007)
 
Bankruptcy Tax Issues:  The Conflict of Codes!, Enrolled Agents Journal (May-June, 2002)
 
 
LECTURES/PANELS:  
 
Association of Insolvency and Restructuring Advisers
Chattanooga Tax Practitioners’ Club
Kentucky Federal Tax Institute
IRS National Tax Forums
Maryland Association of Certified Public Accountants
NYU Institute on Federal Taxation 
Section on Taxation, American Bar Association
Southern Federal Tax Institute
Tennessee Federal Tax Institute
Tennessee Federal Tax Conference
Tennessee Society of Certified Public Accountants
Tennessee Society of Enrolled Agents
Wisconsin Bar Association
 
SEMINAR PRESENTATIONS
 
2015
 
ABA Section on Taxation, Criminal and Civil Penalties Committee, Houston, TX, January 29, 2015
Bankruptcy:  The Judicial Answer To Unpaid Federal Tax Liabilities
Discharge of Taxes in the Aftermath of McCoy
 
ABA Business Law Section, Webinar, May 19, 2015
Discharge of Tax Liabilities In Bankruptcy:  Late Filed Returns and The Internal Revenue Service
 
 
2014
 
ABA Section on Taxation, Bankruptcy and Workout Committee, Phoenix, Arizona, January 23, 2014
Dealing With State Tax Authorities In Bankruptcy:  Unpaid Federal Tax Liabilities
THE OFFICE OF PROFESSIONAL RESPONSIBILITY THE IRS COLLECTION PROCESS AND THE BANKRUPTCY WORLD
 
Florida Bar Association, Tax Section, Orlando, Florida, April 24, 2014
IRS APPEALS -- Appeals Judicial Approach and Culture
IRS Compliance and Appeals Issues
 
ABA Section of Taxation, Bankruptcy and Workout Committee, Washington, DC, May 8, 2014
IRS Compliance and Appeals Issues -- The Collection Perspective
Tax Priorities and Dischargeability:   Application of Sections 507 and 503 of the Bankruptcy Code
 
American Law Institute, Washington, DC, October 15, 2014
Bankruptcy:  The Judicial Answer To Unpaid Federal Tax Liabilities
 
Tennessee Federal Tax Conference, Brentwood, TN, November 19, 2014
Circular 230 and the Office of Professional Responsibility (OPR):  Enforcement
OPR:  Director’s Update
 
 
Great Plains Federal Tax Institute (Nebraska CPAs), Omaha, Nebraska, December 4, 2014
A Tax Map For The Bankruptcy Process – Tax Issues Only
Using Bankruptcy To Provide Relief From Tax Debt 
 
ABA Criminal Tax Controversy Institute, Las Vegas, NV, December 10, 2014
Closing the Audit:  The Options.
 
 
2013
 
ABA Tax Section Mid-Year Meeting, Orlando, FL, January 25, 2013
The Exit Strategy from Retirement Accounts for the Financially Challenged:  The IRS Collection Process and Bankruptcy Protection
IRS Collection & Bankruptcy Alternatives
Tough Issues in Bankruptcy Tax and Annual Updates
 
ABA 2013 May Meeting, Washington, DC, May 10, 2013
A Conversation with the Office of the Chief Counsel, IRS and the Tax Division Department of Justice
 
TN Society of Certified Public Accountants, Chattanooga Tax Practitioners, Chattanooga, TN, July 12, 2013
The IRS Collection Process:  The Taxpayer Advocate, and IRS 2012 “Fresh Start”
 
IRS Nationwide Tax Forum
Atlanta, GA
August 20-22, 2013
San Diego, CA
September 16-19, 2013
Tax Debt Relief in Bankruptcy
 
TSCPA – Tennessee Federal Tax Conference, Brentwood, TN, November 20-22, 2013
Two Presentations
The Internal Revenue Service Examination – How to Handle:  Planning and Pitfalls
The Internal Revenue Service’s Collection Due Process “Hearing”:  A Misnomer?  Litigating the Collection Process
 
30th Annual National Institute on Criminal Tax Fraud and 3rd Annual National Institute on Tax Controversy, Las Vegas, NV, December 11-13, 2013
Dialing for Dollars:  The IRS Collection Process – Administrative and Judicial Solutions 
 
 
2012
 
ABA Section on Taxation, Bankruptcy and Workouts Committee 2012 Mid-Year Meeting, February 17, 2012 (Moderator and Prepared Materials)
Tax Litigation:  Tax Court or Bankruptcy Court – When, Where, How and Why
 
ABA Section on Taxation and Bankruptcy and Workouts Committee, May 10-12, 2012 (Moderator and Prepared Materials)
Top Ten Hot Button Issues – Bankruptcy Tax Procedural Issues* (*and Foot Faults) (A Panel Discussion)
Bankruptcy, Collections and the Collection Due Process Appeal
 
ABA Section on Taxation and Section of Real Property, Trust and Estate Law – 2012 Joint Fall CLE Meeting, Boston, MA, September 14, 2012
When and How to Withdraw from Representation Consistent with the Ethics Rule
 
National Association of Consumer Bankruptcy Attorneys (NACBA), Amelia Island, FL, November 4-5, 2012
Top Ten “Hot Button” Issues* (*and Foot Faults) – Bankruptcy Tax Procedure (and a bit of Substance) (A Panel Discussion)
 
TSCPA – Tennessee Federal Tax Conference, Franklin, TN, November 14, 2012
Voluntary Disclosure:  Definitions and Mechanics and the 2012 Offshore Voluntary Disclosure
 
ABA 29th Annual National Institute on Criminal Tax Fraud and 2nd National Institute on Tax Controversy, Los Vegas, NV, December 6-7, 2012
Administrative Tax Strategies and Techniques in a Recessionary Economy
 
 
2011
 
ABA 2011 Midyear Meeting of Closely Held Businesses and Bankruptcy & Workouts, Boca Raton, FL, January 21, 2011
Treatment of the Secured Tax Claim in Bankruptcy
 
Chattanooga Tax Practitioners, Chattanooga, TN, April 20, 2011
The IRS Collection Process and the Bankruptcy Alternative
 
American Institute of CPAs (AICPA), Las Vegas, NV, May 5-6, 2011
Unpaid Federal Tax Liabilities, The IRS Collection Process and the Bankruptcy Alternative
 
TSCPA – Tennessee Federal Tax Conference, Brentwood, TN, November 16-18, 2011
Internal Revenue Service Criminal Tax Investigations:  A Primer for “Civil” Tax Advisors
 
 
2010
 
ABA 2010 Midyear Meeting of Closely Held Businesses and Bankruptcy & Workouts, San Antonio, TX, January 22, 2010
Tax and Bankruptcy Considerations When Representing Financially Distressed Entities and Their Owners
 
ABA Tax Section – State Bar of Wisconsin, Milwaukee, WI, March 12, 2010
Let’s Make A Deal With The IRS – OR – Is A Bankruptcy Discharge the Answer – Tax Implications:  Workouts and Bankruptcy
 
TN Society of Enrolled Agents – TSEA Annual Tax Seminar, Brentwood, TN, May 20-21, 2010
Tax Issues in Bankruptcy
 
9th Annual NC/SC Tax Section, Kiawah Island, SC, May 28-30, 2010
Tax Issues in Bankruptcy
 
Maryland Association of Certified Public Accountants – Advanced Tax Institute, Baltimore, MD, November 2, 2010
Unpaid Federal Tax Liabilities
 
TN Society of Certified Public Accountants (TSCPA), 2010 Tennessee Federal Tax Conference, Franklin, TN, November 18, 2010
Three Presentations: 
Bankruptcy Taxation:  The Tax Life Cycle of a Business Bankruptcy
IRS Tax Penalties:  “The Practical Approach” (A Panel Discussion)
Voluntary Disclosure:  Correcting Errors and Eliminating Criminal Prosecution
 
 
2009
 
2009 IRS Nationwide Tax Forum
Federal Tax Treatment of Debt Workouts
 
Southern Federal Tax Institute, Atlanta, GA, October 19-23, 2009
IRS Collection Issues And The Bankruptcy Alternatives
 
ABA CLE Teleconference, October, 28, 2009
Let’s Make a Deal With the IRS – OR – Is Discharge the Answer?
 
Georgia Tax Forum, Savannah, GA, November 11-14, 2009
The IRS v. The Bankruptcy Code
 
Tennessee Federal Tax Conference, Brentwood, TN, November 11-18, 2009
IRS Collection Issues:  Bankruptcy vs. IRS Administrative Options
 

Additional Information

TBA Membership Status: Member : 2014 - 2015
Legal Education: Tennessee College of Law
Year Licensed: 1974
Year Licensed in Tennessee: 1982
Other Licenses: NC
Section Membership(s): Tax Law Section, Bankruptcy Law Section, TBA Members