Attorneys' Guide to Taxation of Service Members and the US Military VITA/ELF

C. Wells Hall III is a Partner at Nelson Mullins, where he advises clients on the federal, state, and multi-state tax aspects of acquisitions, reorganizations, business entity restructurings, private equity transactions, and estate and gift tax planning in connection with such matters. With extensive experience in tax structuring and planning, he has handled complex transactions involving pass-through entities, mergers, and acquisitions, particularly within the finance, healthcare, and real estate sectors. Wells has counseled sponsors of real estate investment funds, including REITs, UPREITs, and other fund structures, and has advised entrepreneurs, startups, and venture capital investors on entity choice and tax advantages under Section 1202 of the Internal Revenue Code. His practice also includes representing taxpayers before the IRS, state tax agencies, and multiple appellate courts, contributing to significant tax policy discussions through his work with the American Bar Association and other professional organizations.

A graduate of Duke University School of Law (JD, 1973), where he served as Editor in Chief of the Duke Legal Research Program, and North Carolina State University (BS, with honors, 1970), Wells has been recognized for his professional excellence through numerous accolades, including Chambers USA, The Best Lawyers in America®, and North Carolina Super Lawyers. He has held leadership positions in prominent tax and legal associations, including serving as Chair of the American Bar Association Section of Taxation and President of the American College of Tax Counsel. Beyond his legal practice, he has contributed to legal scholarship through editorial roles in tax law journals and has played a key role in drafting significant tax legislation, including the North Carolina S Corporation Income Tax Act and revisions to the North Carolina Limited Liability Company Act. His commitment to public service is evident through his pro bono work and involvement in organizations such as the North Carolina 4-H Development Fund, the North Carolina FFA Foundation, and Opera Carolina.

Natalie M. Loebner is the owner of Loebner Consulting, LLC where she supports law enforcement improve how they leverage data to support their mission. She is uniquely suited for this role due to her interdisciplinary background in mathematics and federal litigation. Throughout her legal career she has leveraged her computer coding roots to develop creative and novel approaches to e-Discovery and investigations. She liaises with vendors, government contractors, federal agents, prosecutors, internal data analysts, and engineers to ensure clients, like the Department of Justice and Internal Revenue Service, obtain meaningful outcomes. She is keenly focused on helping law enforcement clients identify crucial pieces of information buried in high-volume data sets with a special emphasis on financial and tax records.  She is also a proud military spouse

Susan E. Mitchell (U.S. Army, Retired) attended the University of Kansas and earned her Bachelor’s Degree in Political Science. Upon graduation, she served three years as a police
officer for the city of Lawrence before attending the University of Kansas School of Law and commissioning in the U.S. Army Judge Advocate General’s Corps. During her legal career,
Susan earned a Master of Laws (LL.M.) in Taxation from Georgetown University Law Center (2012) and a Master of Laws (LL.M.) in Military Law from the Judge Advocate General’s Legal Center and School (2004).

Susan was selected as the Executive Director of the Armed Forces Tax Council (AFTC) in 2020, where she currently serves as the principal tax advisor to the Department of Defense (DoD), representing the Department on tax and compensation issues with the Internal Revenue Service, Veterans Affairs, Department of State, Department of Justice, and other entities within the Office of the Secretary of Defense.

Prior to her selection as Executive Director of the AFTC and upon retiring from the U.S. Army in 2015, Susan was selected as the Senior Technical Advisor, Taxpayer Advocate Service, at the Internal Revenue Service. She served in that role until August 2019, when she was selected the Senior Judicial Clerk in the Office of the Honorable Judge Elizabeth Crewson Paris at the United States Tax Court.