William Prater Email & Phone Number

Washington, Dc, Us

Washington, District Of Columbia, United States

I provide expert legal analysis and advisory support on matters of national significance related to tax procedures, penalties, and administrative law. My role focuses on reviewing and refining litigation materials, ensuring statutory and regulatory compliance, and collaborating with stakeholders across government agencies.Key responsibilities include: • Reviewing and advising on pleadings, motions, and settlements to enhance legal arguments and mitigate risks. • Coordinating with the Department of Justice, Treasury, and other federal agencies to align litigation strategy and develop regulatory guidance. • Drafting and reviewing IRS regulations, sections of the Internal Revenue Manual, and IRS forms and correspondence to ensure legal accuracy and procedural soundness. • Providing subject matter expertise on critical issues, including IRC 6751(b) supervisory approval of penalties, administrative penalties, and ethical compliance under Circular 230. • Advising on responses to Congressional and TIGTA inquiries, as well as responding to taxpayer and practitioner inquiries.

Atlanta, Georgia, United States

I provided legal support and advisory services on a wide range of tax issues affecting small businesses and self-employed taxpayers. My role focused on reviewing and strengthening IRS litigation strategies, coordinating with government stakeholders, and advising on complex tax matters to ensure compliance and effective enforcement.Key responsibilities included: • Representing the IRS in Tax Court through case oversight, motions practice, and settlement negotiations, focusing on issues such as innocent spouse relief, CDP proceedings, and notices of deficiency. • Assisting litigation teams by preparing trial strategies, reviewing discovery, and drafting motions, including summary judgment briefs and post-trial submissions. • Collaborating with the Department of Justice on district and bankruptcy court proceedings involving tax disputes and enforcement actions. • Providing legal advice on Georgia state law matters, including property redemptions and alimony, and authoring state law guides for IRS field use. • Delivering training and presentations to revenue agents on technical topics, such as collection procedures and property redemptions.In this role, I developed expertise in resolving complex tax disputes, fostering interagency collaboration, and guiding strategic decisions that promoted compliance and minimized litigation risks.

Atlanta, Georgia

I provided in-depth legal research, analysis, and recommendations to support the court’s decision-making on complex appellate matters. My work focused on evaluating appeals from federal district courts across Georgia, Alabama, and Florida, ensuring the judges were equipped with clear, concise legal insights.Key responsibilities included: • Conducting detailed legal research and drafting memoranda for judges on a variety of appeals, including criminal cases, habeas corpus petitions, asylum claims, and employment discrimination disputes. • Evaluating procedural and substantive motions, such as certificates of appealability and in forma pauperis (IFP) requests, and preparing recommendations for judicial review. • Collaborating with the clerk’s office’s motions unit to assess procedural motions, including requests to file oversized briefs or motions for extensions. • Occasionally presenting research orally to judges.In this role, I honed my skills in legal analysis, writing, and appellate procedure, contributing to the efficient resolution of cases and supporting the judges’ ability to render well-reasoned decisions.

Doctor Of Law (J.D.); Certificate In Advanced Legal Writing, Research And Drafting, Law, 1St In Class; Summa Cum Laude

Activities and Societies: Mercer Law Review- Managing Editor

Bachelor Of Arts (B.A.), Anthropology, 3.477

Activities and Societies: Emory Scholars Program; Alpha Psi Omega; Ad Hoc Productions (Director: "Hair")