Ricky Thomas is a graduate of the George Washington University
National Law Center, Washington, D.C.
 
Mr. Thomas is a former attorney-adviser with the Internal Revenue Service ("IRS"), Office of Chief Counsel (Corporate), Washington, D.C.  As an attorney-adviser, Mr. Thomas was assigned a smorgasbord of transactions and had the responsibility to research and draft published IRS technical gudiance: Private Letter Rulings, Revenue Rulings, Revenue Procedures, Technical Advice, Announcements, Notices, and other forms of public guidance. 

During Mr. Thomas's  more than 20 years of Chief Counsel experience, in which he  was the IRS's contact with the tax bar and the accounting community, Mr. Thomas acquired technical knowledge and background in the areas of mergers and acquisitions (including spin-off transactions under section 355 of the Internal Revenue Code).  Additionally, Mr. Thomas acquired knowledge and background in federal tax practice and procedure, including the publication of the following tax articles:

     Co-Author, "The Government (section 355(e) and the Regulations
     Thereunder Interface with Morris Trust) Takes a Bite Out of Morris
     Trust" Corporate Taxation, May/June 2002

     Author, "An Offer You Can't Refuse: Acceptance Under the Final
     Code Sec. 7122 Regulations" Tax Practice & Procedure,
     April/May 2004

Besides the tax knowledge and background gained at  the IRS, Mr. Thomas posses a unique perspective as a result of previous government employment with the Federal Bureau of Investigation, Commodity Futures Trading Commission, and Occupational Safety Health and Review Commission.

Mr. Thomas is licensed to practice law in Florida and before the U.S. Tax Court.