Billy Moore provides a full range of services in the areas of federal and state taxation, including tax-free reorganization, incentive packages and inventory matters. He heads the firm's corporate tax practice and is one of the leaders of the corporate team.
- His dealings in the federal controversy area have included work with Internal Revenue Service field agents, large case agents in the coordinated examination program, engineers and valuation experts, appeals officers, district counsel and regional counsel.
- With respect to the state controversy area, he has been involved in negotiations with respect to state income tax, sales and use tax, intangibles tax and property tax.
- He also negotiates with state officials for major state tax incentives for new and expanding industries.
Mr. Moore's tax planning experience includes advice with respect to:
- Tax-free reorganizations
- Taxable transactions, including the obtaining of private letter rulings from the Internal Revenue Service's National Office
- Treatment of research and development expenses
- Inventory matters, including uniform capitalization
- Classification and treatment of fixed assets