T 407-843-8880
F 407-244-5690
D 407-244-5627
Orlando
301 East Pine Street
Suite 1400
Orlando, Florida 32801
Tucker is a senior associate in GrayRobinson’s Orlando office. He focuses his practice on corporate, tax, real estate, and health care matters.
Prior to joining GrayRobinson, Tucker practiced at Sirote & Permutt, P.C. in Birmingham, Alabama, and gained experience in tax and business planning, complex real estate transactions, tax controversies, charitable contributions, conservation easements, landlord/tenant law, partnership law, corporate law, and mergers and acquisitions.
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Education
- Flagler College, B.A.
- Florida Coastal School of Law, J.D. (summa cum laude)
- 3rd in Class
- Law Review
- Dean’s Scholar Award
- ABOTA Professional Responsibility Scholarship Recipient
- University of Florida Levin College of Law, LL.M. (summa cum laude)
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Areas of Emphasis
- Administrative Actions by DBPR
- Buy/Sell Agreements
- Charitable Contributions
- Conservation Easements
- Commercial Leasing
- EPA Pathogen List N
- FDA Registration and Authorization
- Personal Protective Equipment and other Medical Products Transactions
- Qualified Opportunity Fund Formation
- Qualified Opportunity Zone Investments
- Tax Planning
- Tax Compliance
- Tax Controversies
- Taxation of Partnerships
- Taxation of C-Corporations
- Taxation of S-Corporations
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Admissions
- Florida
- Alabama
- U.S. Tax Court
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Professional Associations & Memberships
- The Florida Bar
- Alabama State Bar
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Presentations & Seminars
- Panelist, "Real Estate, CARES Act, and Tax & Estate Law: The Response to COVID-19," COVID-19 Conversations Webinar Series, June 17, 2020
- Opportunity Zone Expo, Miami, Florida, November 14, 2019
- Opportunity Zones Town Hall, Central Florida Urban League, Orlando, Florida, October 21, 2019
- Florida Small Business Development Center Network, Pensacola, Florida, October 2, 2019
- "Adventures in the Land of OZ," American Planning Association Florida 2019 Annual Conference, Miramar Beach, Florida, September 12, 2019
- JaxChamber Opportunity Zones Conference and Marketplace, Jacksonville, Florida, August 22, 2019
- "Opportunity Zone Investing," Multifamily Investing Meetup, Orlando, Florida, July 23, 2019
- "Hot Topics from 1st Set of Opportunity Zone Treasury Regulations” Miami-Dade Opportunity Zones Conference & Marketplace, Madison Street Strategies, Miami, FL, April 8, 2019
- “Tax Benefits of Investing in Opportunity Zones,” Madison Street Strategies Opportunity Zones Workshop, Tallahassee, FL, March 14, 2019
- "Conservation Easements: Defending IRS Challenges, Overcoming Audits, Structuring Deed Language for Perpetuity," Strafford Webinar, September 13, 2018
- "Employment Tax: Unlocking the Mystery,” Birmingham Chapter American Payroll Association, June 15, 2017
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Articles & Publications
- Co-author, "Navigating PPE Transactions During a Global Pandemic," International Law Quarterly, October 2020
- “Pandemic Extensions May Save Opportunity Zone Investment," Law360, June 2020
- "Unpacking The Final Opportunity Zone Regulations: Part 2," Law360, January 2020
- "Unpacking The Final Opportunity Zone Regulations: Part 1," Law360, January 2020
- "Opportunity Zones are Meant for the Poor. But They Could Help Rich Orlando, Winter Park Areas, Too," Orlando Sentinel, November 2019
- "4 Working Capital Safe Harbors For QOZ Startups," Law360, August 14, 2019
- "IRS Takes Uncharitable View Of Property Donation Deductions," Law360 Tax Authority, August 22, 2018
- "Top 6 IRS Attacks On Conservation Easement Deductions," Law360 Tax Authority, July 5, 2018
- "Tax Court Disallows Developer's $11,040,000 Charitable Deduction: Characterizes PUD Plan Approval Process as Quid Pro Quo Arrangement," Conservation Easement Blog, June 18, 2018
- "IRS Warns States and Taxpayers in New Notice Addressing Charitable Contributions that Produce Both Federal Tax Deductions and State Tax Credits," Tax Planning Blog, June 14, 2018
- "Tax Court holds that Donor Receipt of a Substantial Benefit Disallows a Charitable Deduction," June 13, 2018
- "Confusion Following the Death of the Conservation Easement 'Enhancement Regulation'," Conservation Easement Blog, April 11, 2018
- "Taxpayer Notice: IRS Interest Rates are Increasing on Refunds and Deficiencies," Tax Controversy Blog, March 13, 2018
- "House and Senate Agree on Terms of Tax Cuts and Jobs Act of 2017," December 18, 2017
- "Tax Court and Second Circuit Disagree on What Amounts to Timely Managerial Approval of Penalties: Chai v. Comm'r, 851 F.3d 190 (2nd Cir. 2017) versus Graev v. Comm'r, 147 T.C. No. 16 (2016)." Tax Controversy Blog, November 13, 2017
- "The Tax Cuts and Jobs Act of 2017," Tax Planning Blog, November 2, 2017
- "Can RERI Holdings I, LLC Co-Exist with Existing Tax Court Precedent Regarding Conservation Easement Donations?" Conservation Easement Blog, October 24, 2017
- "Update on Hurricanes Irma, Harvey, and Maria Disaster Relief: The IRS has a Change of Heart Regarding the Filing Deadlines for IRS Form 8886." Tax Controversy Blog, October 2, 2017
- "Listed Transaction Update: Hurricane Disaster Relief Does NOT Extend the October 2, 2017 Deadline to File IRS Form 8886." Tax Controversy Blog, September 28, 2017
- "RERI Holdings I, LLC: The Tax Court Changes Course Regarding Substantial Compliance with IRS Form 8283." Conservation Easement Blog, August 31, 2017
- "RERI Holdings I, LLC: What the Basis?" Conservation Easement Blog, August 28, 2017
- "For Whom the Statute Tolls? The IRS." Conservation Easement Blog, June 5, 2017
- "Taxpayers Required to File Form 8886 for Listed or other Reportable Transactions: the IRS demands its Form over substance," Conservation Easement Blog, May 25, 2017
- "Conservation Easement Listed Transactions," Conservation Easement Blog, April 28, 2017
- "Fluctuating Workweek Affects Overtime Pay and Retail Data Breach Not Insured," Conservation Easement Blog, November 3, 2016
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Media Mentions
- "Windows of Opportunity," Corporate Counsel Business Journal, January 6, 2020
- "Large Turnout to Learn About 'Opportunity Zones' in Tallahassee," Tallahassee Democrat, March 18, 2019