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Researcher

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Good research starts with original sources. This is the Code of Hammurabi. As expected, the tax provisions were difficult to understand. Some of my writings are: “Appraisal Checklists; Tools for Records Managers", Records Management Quarterly, October, 1976; “Records Management Aids Georgia Counties”, Georgia County Government Magazine, December, 1976; “Food for Thought; Rescuing Our Agrarian Heritage”, Georgia Archive, Fall, 1978; “Taxation and Regulation of Petroleum Products”, editor and contributor , World Trade Institute, 1991-95; New York University 1996-7; “Petroleum Trading: Is the IRS about to Shut it Down?”, Oil and Gas Tax Quarterly, December, 1994; "An Introduction to Motor Fuel Tax Systems: Current Practices and Model Proposals", Petroleum Marketers Association of America (Alexandria, Va., 1994); "Taxation of Motor Fuel Sales by Native American Indian Vendors", Petroleum Marketers Association of America (Alexandria, Va., 1996); “Assessments”, Georgia Petroleum Marketer, monthly series 1996-7; “Expanding Nexus by Consent”, U.S. Tax Monitor, Autumn 1998; Masters Thesis: “El 4 de Junio: Birth of a Legend”, 1973; "Doctoral Dissertation: Deliver Us From Evil: Governmental Responses to Reports of Fuel Tax Evasion", 1999, Published under same title by Federation of Tax Administrators, (Washington, DC, 2000). Legislative writing includes: State motor fuel tax sections in New York, Florida, Georgia, Tennessee, Arkansas, Louisiana, North Carolina, Michigan, West Virginia and Louisiana 1984 - 2005; Concept draft for Act 225 of Public Acts, 1992 of Michigan,draft served as a template for state rack taxes to piggyback on the federal excise tax now passed and in operation in 23 states; State contract sections related to reimbursement of federal tax on petroleum products in Georgia, Alabama, Tennessee, Mississippi, North Carolina, Kentucky, South Carolina, Arkansas, West Virginia and Oklahoma. 1993-2006; Principal industry drafter of motor fuel tax chapters in Oklahoma and Missouri, 1995-7; Fuel Oil Fee Collection system, Title VII (NORA) Energy Act of 2000, P.L. 106-469 and all resulting regulations and forms to collect the fee in 23 states and District of Columbia; Preservation of Tax Penalty Appeal Rights, American Jobs Creation Act of 2004,P.L. 108-357, codified at 26 USC 6715(e); and, Inter-Governmental Tax Immunity on fuel for state and local governments codified as 26 USC 1616(a)(4)(B) and 26 USC 6427(l)(5)(D) based upon the system developed to obtain letter ruling 2001-30047.

Lecturer

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It has often been said that I have never seen a podium I couldn't love. I have been privileged to travel the country lecturing for many years. Some of my series: Georgia Archives Institute, Oral History Projects to Supplement the Written Record, 1974-7; State of Georgia Training Programs, Records Appraisal and Retention Scheduling, 1974-79; World Trade Institute, Founder and Chair, Taxation and Regulation of Petroleum Products, 1991-5; New York University, School of Continuing Education, Department of Finance, Law and Taxation, Founder and Chair, Taxation and Regulation of Petroleum Products, 1996-7; Petroleum Marketers Association of America, Excise Tax Seminars for Members, 1996-2006; State University of West Georgia, Department of Political Science and Planning, Adjunct Professor, American Government, 2001; and, Center for Balanced Public Policy, Legal instructor at the Advanced Motor Fuel Taxation for Internal Revenue Service excise managers and agents, 2006-7.