U.S. Income
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Attorney at Law |
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Mr. Cozart is a tax lawyer with offices in the San Francisco Bay who specializes primarily in:
In recent years, he has focused on developing and implementing tax-advantaged lease financing structures, including a generic lease enhancement strategy that is of particular interest in the current legislative and regulatory environment in the U.S. See Partnership Allocations. He has successfully closed transactions involving tax-exempt entity operating lease and leasing partnership structures. He has developed a number of unique structures for his clients and has frequently been consulted regarding the risks and rewards of tax products developed by others. He has extensive experience modeling leasing transactions using complex mathematical techniques. See Lease Modeling Expertise. Mr. Cozart has served as an expert witness in a U.S. federal tax case involving a lease-in lease-out transaction. See LILO Litigation. His background includes positions as a director for a Big 4 accounting firm, Tax Counsel for a major U.S. leasing company, tax partner at a major West Coast law firm and tax counsel for a U.S. Congressional subcommittee. Mr. Cozart is the author of Equipment Lease Characterization, published by the Bureau of National Affairs in its Tax Management Portfolio series, as well as other publications. Mr. Cozart is a member of the bars of California, the District of Columbia and New York. |
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