Brian Gardner, J.D., LL.M., is a Shareholder with Asbury Law Firm, Tax Counsel. Brian represents clients in federal tax controversies and tax planning matters. He represents taxpayers in all phases of civil and criminal tax litigation including U.S. District Courts, U.S. Tax Court, United States Courts of Appeals, and the Georgia Tax Tribunal. Brian has extensive experience working with the IRS and the Georgia Department of Revenue in matters concerning, among other things, defense of conservation easements, passive activity losses, net operating losses, estate taxes, 831(b) captive insurance, promoter penalties, employment taxes, and international tax issues. Prior to joining Asbury Law firm, Brian practiced at an AmLaw 100 firm and a mid-sized firm in Atlanta, Georgia. He has presented at local and national tax conferences, led webinars, and appeared on panels on topics ranging from litigating employment tax controversies to dealing with international tax noncompliance. Brian attended Villanova University School of Law as a Dean's Merit Scholar and received his LL.M. in Taxation from Georgetown University.