City View Magazine Highlights Egerton, McAfee, Armistead & Davis, P.C. in their Business Spotlight!
We are excited to share the City View Magazine Business Spotlight that Egerton McAfee has be included in. Please click this link to read the full article!
Tennessee Bar Association Thanks Egerton McAfee Attorney, Dan Holbrook, for His 18 Years Writing the Column, “Where There’s a Will.”
The Tennessee Bar Association thanked Dan Holbrook in their May/June 2022 Edition of the Tennessee Bar Journal.
Dan Holbrook has written the column, “Where There’s a Will,” in the Tennessee Bar Journal for a total of 18 years between 2000-2012 and 2018-2022. He has recently written his final column in the January-February 2022 Edition of the Tennessee Bar Journal.
Dan’s many years of commitment to educating both Tennessee lawyers and clients, by illustrating the law with the goal of producing “curiosity amid confusion,” has left a lasting legacy. His columns have been cited by many judges, attorneys, and countless clients over the years.
Dan’s expertise in his practice of Estate Planning does not come without passion. As quoted in the Tennessee Bar Journal article Dan states, “I’d like people to know that estate planning is the one branch of law that specializes in love, in fulfilling the call to care for family, love your neighbor, and serve your community.”
We are thankful to have Dan Holbrook at Egerton, McAfee, Armistead, and Davis P.C.
Click here to read the full article posted by the Tennessee Bar Association.
Click here to read Dan’s final column entitled, “Represent an Estate? Then Who’s Your Client.”
Kelly has represented the interests of healthcare providers, hospitals, and healthcare-related businesses throughout his career. He is an experienced litigator and advocate in healthcare liability matters; and he also assists clients in contract disputes, commercial litigation, and regulatory matters. Kelly regularly defends providers before Tennessee’s Health-related Boards.
Born and raised on a farm in Cheatham County, Tennessee, Kelly graduated with honors from the University of Tennessee with a degree in writing. After enlisting as a private in the Army, Kelly attained the rank of captain and completed assignments in both the continental United States and abroad, first as an Army scout, and later, as a military intelligence officer. After graduating from the University of Tennessee College of Law, Kelly completed a two-year clerkship with Chief Justice Roderick T. Kennedy of the New Mexico Court of Appeals in Santa Fe, New Mexico.
Kelly is rated AV–Preeminent by Martindale-Hubbell, and he devotes considerable time to professional and civic activities. He currently serves on the TBA’s Leadership Law Steering Committee, and he has served as both the Vice-Chair and Chair of the Leadership Law Alumni Association. Locally, Kelly serves on the Board of Directors of Knoxville’s Historic Bijou Theater.
Kelly has presented at numerous local and national events, including the National Commission on Correctional Healthcare, the Society for Post-Acute and Long-Term Care Medicine, the Hamilton Burnett Inns of Court, and various CLE courses for the Tennessee Bar Association. Kelly’s writing has appeared in multiple publications, such as Dicta, East Tennessee Medical News, and the Knoxville Academy of Medicine’s (KAM) quarterly magazine. He is a member of the American Society of Healthcare Risk Management, the National Commission on Correctional Healthcare, and the East Tennessee Historical Society. He is an advocate for veterans’ rights, and he is a member of the Veterans Foreign Wars of the United States. He has been inducted into both the Honorable Order of Saint Barbara (2004) and the Military Order of the Tennessee Ranger (1998).
Kelly enjoys spending time with his family and living a vigorous life. He builds furniture, collects guitars, and enjoys the outdoors.
On July 19, 2021, the I.R.S. announced the launch of the Tax Pro Account. This feature, created with the goal of giving taxpayers increased digital control over representation, allows individuals to authorize requests for Powers of Attorney and Tax Information Authorizations. Tax professionals can log onto the Tax Pro Account and prepare a request – essentially a simplified version of either the Form 2848 for Powers of Attorney or the Form 8821 for Tax Information Authorizations. After submission by the tax practitioner, the request will be sent to the taxpayer’s I.R.S. Online Account. The taxpayer then has the option to review all requests as well as electronically sign by checking the box.
Unlike submitting Forms 2848 and 8821 online, by mail, or by fax, utilizing the Tax Pro Account provides for quicker processing. After approval by the taxpayer, the authorization will be submitted directly to the Centralized Authorization File (CAF) database. As such these authorizations can appear almost immediately on both the taxpayer’s and tax professional’s account. However, the I.R.S. does note that authorizations can take up to 48 hours when utilizing the Tax Pro Account.
How to use the Tax Pro Account?
To utilize this service, the taxpayer will need his or her own individual I.R.S. Online Account. Setting up an account requires verification of the taxpayer’s identity and will require certain financial information for verification purposes. If the taxpayer is unable to verify his or her identity, the tax professional will be unable to utilize the Tax Pro Account to submit a request on the taxpayer’s behalf. Taxpayers will also need to have a United States address. Additionally, the Tax Pro Account can only be utilized to request authorizations for individual taxpayers. Tax professionals must have an existing CAF number to utilize this service and cannot utilize the Tax Pro Account to request a CAF number.
The Tax Pro Account can be utilized to request tax matters from the year 2000 to present as well as three future calendar years. This service can be used for the following tax matters only: Form 1040 Income Tax, Split Spousal Assessment or Form 8857 Innocent Spouse Relief, Shared Responsibility Payment, Shared Responsibility Payment – Spousal Assessment, and Civil Penalty (limited to periods of March, June, September, and December). Additionally, unlike when submitting the Form 2848 online, by mail, or fax, the taxpayer does not have the option to retain existing authorizations; submission of a request through the Tax Pro Account will automatically revoke any authorization for the same tax periods and matters. However, an individual can request authorization for multiple representatives; each representative will need to submit a request and the taxpayer must authorize all requests on the same day.
If either a tax practitioner or a taxpayer is unable to utilize the Tax Pro Account for any reason, tax professionals may still submit Forms 2848 and 8821 through either the I.R.S.’s online form submission, by mail, or by fax.
Attorney Cheryl Rice Moderates the “Issues Surrounding Law Enforcement” Panel Discussion
Leadership Knoxville’s mission is to “build a stronger Knoxville by developing people and groups, leading to a greater community.” LK carries out its mission through leadership programs, community workshops, and events designed to inspire, challenge, and connect people at all levels of leadership development. Egerton McAfee attorney Cheryl Rice had the pleasure of moderating a panel discussion of community leaders with LK Class of ‘22 on issues surrounding law enforcement.