Samuel Rock, Attorney




He is an immigration, trial and tax attorney.  His tax practice focuses on IRS debt issues and forensic tax issues.  He has particular expertise in identifying areas of non-compliance and income tax preparer fraud.  He works extensively will immigration lawyers to assist their clients resolve areas of non-compliance.  He is licensed to practice law in Georgia and Kentucky.  In all other states his practice is limited to tax and immigration.  For almost 8 years he was an owner and general counsel of a Spanish speaking tax preparation service.  Between 2009 and 2010, he served as the director of the Individual Taxpayer Identification Number (ITIN) program for a publicly traded tax preparation service.  He is a national speaker and has written extensively on tax preparer diligence and the intersection of income tax and immigration law.  As a expert in this area, he is called upon by other immigration lawyers to analyze their clients’ tax returns, prepare amended returns and structure payment plans for unpaid taxes or refunds that need to be repaid to the IRS, and issue an opinion regarding the client’s status with the IRS to the Immigration Court or Citizenship and Immigration Service.

He is a Designated Attorney for the Consulate of Mexico in Indianapolis, IN, wherein he assists the Consulate in matters relating to its nationals in Kentucky.


Published materials and references:


  1. Taxpayer Privacy and Common Income Tax Issues for Immigration Lawyers, Immigration and Nationality Handbook, 2009-2010, American Immigration Lawyers Association


  1. The Intersection of Income Tax and Immigration Law with a Brief Discussion on Tax Benefits for HaitianTPS Recipients, Immigration and Nationality Handbook, 2010-11 (to be published June 2010), American Immigration Lawyers Association.


  1. Submission for the Record, U.S. House of Representatives, Committee on Ways and Means, Subcommittee on Oversight, March 10, 2004, Hearing on Individual Taxpayer Identification Numbers (ITINs), Social Security Numbers (SSNs), Wage Reporting, and the Suspense File.


  1. Tax Benefits for Haitian Beneficiaries of Temporary Protected Status, July 2010 Podcast,  American Immigration Lawyers


  1. American Immigration Lawyers National Conference, Panel Leader, Tax Issues for Foreign Born Individuals, 2009 and 2010.


  1. Federal Bar Association/AILA Mid-South, Spring Immigration Conference, Memphis, TN, Speaker, Tax Issues for Immigration Lawyers, 2009 and 2010.


  1. Expert for defense in Colorado v. Gutierrez, CO Supreme Court, Advance Sheet 09SA69 (wherein Court held in favor of defense that undocumented workers tax records in the custody of tax preparer are protected under 4th Amendment and CO Constitution).

  2. Taxpayer Regulation: Require Preparers to Obtain Proof of Residency for Refundable Credits, Tax Analysts, November 22, 2010, pp. 923-929.

     Preparer Regs- Require Proof of Residency for Refundable Credits, Tax Notes, 11.22.2010.pdf

  1. Getting the Taxes Straight for Immigration Court, American Immigration Lawyers, Fall Conference 2011



Tony Hardin, CPA



Tony Hardin is a licensed CPA by the Georgia State Board of Accountancy.  His accounting experience encompassed industries such as state government, life and health insurance, engineering and environmental consulting services, and finance.  After moving to Atlanta in 1997 Mr. Hardin gained an international perspective of business by traveling to Western Europe and Central and Southern Africa as a member of the internal audit team of Law Engineering and Environmental Services.  From 2001 through 2005 Mr. Hardin worked for the ING Groep in the Financed Shared Services department.  ING is a large insurance and banking business based in Holland.  While at ING he was responsible for preparing and consolidating the financials for the literal hundreds of legal entities owned by ING.  Before branching on his own to begin Hardin CPA, LLC, Mr. Hardin served as Controller for two companies in the consumer financial lending space.  He was responsible for all departments of the corporate office including financial reporting, tax, human resources, and treasury.



David G. Carter, Tax Attorney



David is a highly trained and experienced tax attorney.  Since earning his Master of Laws in Taxation, David has focused on the representation of individuals and business owners against the Internal Revenue Service and other taxing authorities.  David has a unique combination of trial experience and extensive tax education, which he is able to bring to bear on each of his client’s advocacy and planning needs, including international tax planning issues.

David graduated from the University of Virginia as an undergraduate, received his JD from Washington & Lee University School of Law, and earned a Master of Laws (LLM) in Taxation from the University of Miami School of Law, graduating as one of the top five students in his class.  After spending several years as a tax associate at a major law firm, David opened his own practice in 2004, focusing on tax advocacy and tax planning.  Now a national practice, David represents individuals and small business owners in all aspects of tax representation.

 

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Disclosure, Privacy and Privilege


You cannot rely on any information on this website for legal advice.  The tax preparer privilege is limited.   Generally the IRS considers information provided to a preparer, even if the preparer is a lawyer or CPA,  for the purpose of preparing a tax return, as information that is not privileged for the purpose of responding to a criminal, IRS or other government proceeding.  Information that you provide to us or any tax preparer for the purpose of preparing your tax return cannot be divulged to a third party without your express consent. 


Disclosure on Nature of this Entity


This is not a law firm.  All services provided by this company are not considered the “practice of law” per the Internal Revenue Code and IRS Circular 230.


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