John B. Hoover
Partner
Overview
John Hoover is an attorney in Holland & Knight's Tysons office. Mr. Hoover focuses his practice on federal and state tax planning, compliance, and controversy matters involving business aircraft and tax-exempt organizations.
Mr. Hoover's business aviation tax work includes structuring business aircraft arrangements, federal and state tax controversy work, aircraft transactions and assisting the National Business Aviation Association (NBAA) on tax regulatory initiatives. His exempt organization work includes organization of nonprofits, applications for tax exemption, relationships between nonprofit and for-profit companies, conversion of for-profit companies into nonprofit organizations and foreign operations.
Following law school, Mr. Hoover served as a law clerk in the Federal Bankruptcy Court in Atlanta.
Representative Experience
- Represented a business jet owner in an Internal Revenue Service (IRS) audit asserting hobby loss limitations with respect to charter flights
- Represented a business jet owner in an IRS audit asserting IRC § 280F depreciation adjustment
- Represented a business jet owner in a California income tax audit asserting passive loss limitations
- Represented a business jet owner in a California sales tax audit involving interstate commerce exemption
- Represented a nonprofit organization in an audit of compensation arrangements
- Represented a university in an unrelated business income tax audit
- Structured a private investment vehicle to fund drug research with a nonprofit medical research organizations
- Formed a type II supporting organization to be unconsolidated for financial accounting purposes
Credentials
- Georgetown University Law Center, LL.M., Tax, with distinction
- University of Georgia School of Law, J.D.
- University of Georgia, MBA
- University of Virginia, B.S., Accounting
- District of Columbia
- Georgia
- Virginia
- U.S. Tax Court
- U.S. Court of Appeals for the Fifth Circuit
- U.S. Court of Appeals for the Fourth Circuit
- U.S. Court of Appeals for the District of Columbia Circuit
- U.S. District Court for the Western District of Virginia
- U.S. District Court for the Northern District of Georgia
- Supreme Court of Virginia
- Supreme Court of Georgia
- Court of Appeals of Georgia
- American Institute of Certified Public Accountants
- Virginia Society of Certified Public Accountants, Northern Virginia Chapter
- National Business Aviation Association, Tax Committee
- Chambers High Net Worth guide, Private Aircraft: Global-wide, 2020-2023
