While serving as an Assistant Counsel with the Alabama Department of Revenue, I was the attorney responsible for providing legal interpretations and advice to the Office of Economic Development, in the Revenue Commissioner's Office, concerning Alabama's “capital credit,” which at times is referred to as the “Mercedes legislation.” 

That experience provided me with valuable insight into a myriad of capital credit issues, as well as an understanding of the fundamentals of the credit.  Now, in private practice, I utilize that experience to assist clients through the capital credit process.  For example, one of my clients was the first company to face the issue of using employees of a Professional Employer Organization, i.e., "leased employees," to qualify for the capital credit.  That client obtained the credit.  

My knowledge of the specifics of the legislation and the implementing regulations and, more importantly, how the Department of Revenue interprets both, puts me in a unique position to assist taxpayers in the capital credit process.