GARLAND ALLEN
LAW OFFICE OF GARLAND ALLEN, Santa Monica, California 2003-Present
• Provides business clients of all sorts with state and local tax legal advice, representation before state and local tax agencies and courts, and expert witness services.
PRICEWATERHOUSECOOPERS LLP, Chicago, Illinois 1997-2002
• Directed teams of professionals providing state income, franchise, sales/use, transfer, and property tax services to multistate taxpayers in all industries, including manufacturing, retail, utility, energy, leasing, telecommunication, and internet businesses
• Led Midwest Region Dispute Resolution Practice, coordinating PwC’s Midwest network of state-specific controversy specialists; functioned as principal Illinois technical resource for national PwC network (1998-2002)
• Directed Chicago Multistate Tax Services Practice of predecessor firm, managing 35 state tax professionals and overseeing 10 additional professionals in Wisconsin and Indiana (1997-1998)
HOPKINS & SUTTER, Chicago, Illinois 1974-1997
• Developed a new and profitable state and local tax practice, mentoring a number of state tax experts
• Provided tax advice and litigation services to Fortune 500 and multistate corporations in all industries, involving unitary income, franchise, sales/use, energy and transfer taxes
• Advised every Illinois Department of Revenue director since 1981 on various matters, including implementation of combined reporting for unitary businesses, sales tax reform, service tax reform, and a new system (ICB) for settling audit cases without litigation
U.S. ARMY JUDGE ADVOCATE GENERAL’S CORPS 1969-1974
• U.S. Military Mission to Iran, Tehran, Iran – Legal assistance officer, liaison to the Iranian State Police, U.S. Embassy contract adviser, provost marshal, and defense counsel; designed and administered reverse aid-in-kind program by which the Shah of Iran funded the American mission’s local activities
• Fifth Army Headquarters, Fort Sheridan, Illinois - Legal assistance officer and claims adjudication officer
PROFESSIONAL AND BOARD POSITIONS
• Program Chair, ABA/Georgetown symposium on state-level tax shelters, May 17, 2006
• Executive Committee, ABA State and Local Tax Committee (1995-Present)
• Treasurer, Executive Committee and Board Member, Death Penalty Focus, San Francisco, CA (2005-Present)
• Vice Chair, Executive Committee and Board Member, The Civic Federation of Chicago (tax and government budget watchdog organization) (1995-2002)
• Vice Chair and Member, Planning Committee, National Institute on State and Local Taxation (national conference on multistate taxation) (1983-2000)
• Chair, Illinois Department of Revenue Annual Practitioners’ Meeting (1985-1996)
PUBLICATIONS AND SPEAKING
• Co-author (with Craig Fields), American Bar Association “Model State Administrative Tax Tribunal Act,” endorsed by ABA August 7, 2006.
• Illinois Correspondent, State Tax Notes (national daily electronic and weekly print magazine on state taxes) (1991-Present).
• Co-author (with Bruce Daigh and Christopher Whitney), “The UDITPA Business Income Definition and the Cessation of Business Concept,” State Tax Notes (March 26, 2001).
• Co-author (with William McAlpine), “Deregulation Creates Taxing Dilemma,” Hart’s Energy Markets (November, 1998).
• Co-author (with William Schanlaber), American Bar Association “Model S Corporation Income Tax Act,” endorsed by ABA in 1989 and subsequently endorsed by the Multistate Tax Commission and AICPA and enacted to date by North Carolina, Alabama, Colorado, Mississippi and Hawaii.
• Speaker on multistate tax topics at forums sponsored by organizations such as the National Institute, Council on State Taxation (COST), Tax Executive Institutes, National Association of State Bar Tax Sections, National Tax Association, National Conference of State Tax Court Judges, National Association of State Bar Tax Sections, Institute for Professionals in Taxation (IPT), National Conference of State Legislatures.
• Fluent in Persian and German; knowledge of Spanish and Italian.
ADMISSIONS AND EDUCATION
• Admitted bars of Illinois (1974), Virginia (1969) and California (2007)
• Defense Language Institute - West Coast (Persian), Commandant’s Award, 1971
• University of Virginia, The Law School, LL.B., 1969
• Northwestern University, B.A. (Comparative Literature), 1966