John Hoover joined Dow Lohnes in 2000. Mr. Hoover has a wide range of experience in federal and state tax planning and compliance matters involving tax-exempt organizations, individuals, corporations, partnerships, estates, trusts and other entities. He has also worked extensively in tax matters relating to like-kind exchanges, deferred compensation, aircraft, and political and lobbying expenditures.
Prior to joining Dow Lohnes, Mr. Hoover worked in the law firm of Wiley, Rein and Fielding from 1997-2000 and in the accounting firm of S.B. Hoover & Company, LLP from 1986-1997. Mr. Hoover served as a law clerk in the Federal Bankruptcy Court in Atlanta, Georgia from 1985-1986.
Presentations and Articles
Presenter, "Structuring Aircraft Operations I," 2012 NBAA Business Aviation Taxes Seminar (May 4, 2012)
"IRS Chief Counsel Advice 2012-10026 States That Excise Tax Applies to Aircraft Management Service Arrangements," National Business Aviation Association Website (April 20, 2012)
Presenter, "FET for Management Company Arrangements," NBAA Business Aviation Regional Forum (April 12, 2012)
“Chief Counsel Advice Concludes That Transportation Excise Tax Applies to Aircraft Management Services Arrangements,” Bloomberg BNA Insights (April 2012)
"Corporations Can Benefit from FAA Ruling on Private Aircraft," Executive Counsel (Oct/Nov 2011)
Presenter, "Income Tax Audit Issues in IRS's Sights," NBAA Tax, Regulatory & Risk Management Conference (October 14, 2011)
"Clearing Away the Clouds," The Financial Manager (Sept./Oct. 2011)
Co-author, "FAA Legal Interpretation Permits Reimbursements for Certain Personal Flights," National Business Aviation Association Website (Aug. 29, 2011)
"Federal Transportation Excise Tax Extended," (August 6, 2011)
Presenter, "Aircraft Ownership & Management Structures" NBAA Business Aviation Taxes Seminar (June 3, 2011)
Presenter, "Tax and Accounting Update," Insight Information's 18th Annual Aircraft Transactions Forum (February 28, 2011)
Presenter, "What's New at the IRS," NBAA 19th Annual Tax, Regulatory & Risk Management Conference (October 18, 2010)
Presenter, “Passive Activity Taxes” and “Aviation Tax Audits,” NBAA Business Aviation Taxes Seminar (June 4, 2010)
Principal draftsman of comments submitted to IRS by NBAA on possible interim guidance regarding classification of LLC members as limited partners under passive loss rules (April 16, 2010)
"New IRS Rules Require Grouping Statements To Avoid Having Aircraft Treated as Separate Passive Activities," National Business Aviation Association Update #10-06 (February 8, 2010)
Participated in preparation of written comments submitted to IRS regarding Prop. and Temp. Treas. Reg. § 301.7701-2T(c)(2)(v)(B) dealing with application of federal transportation excise tax to single-member LLCs on December 14, 2009
Presenter, "Personal Use of Aircraft," Conklin & de Decker 10th Aircraft Acquisition Planning Seminar (Dec. 3, 2009
Presenter, "Coping With IRS Personal Use Requirements," 18th Annual NBAA Tax, Regulatory & Risk Management Conference (Oct. 19, 2009)
Presenter, "What is a Business Flight?," NBAA In-Depth Conference Workshop (May 28, 2009)
Co-Author of 2009 Revision to "NBAA Personal Use of Business Aircraft Handbook," National Business Aviation Association Website (May 25, 2009)
Presenter, "Resource Development: Benefits and Rules for 501(c)(3)," National College Opportunity Programs Leadership Summit, Council for Opportunity in Education (March 23, 2009)
Principal draftsman of comments submitted to IRS by NBAA on Proposal in IRS Notice 2008-64 to require taxpayers to file elections to group activities under passive loss rules (November 4, 2008)
Presenter, "What to Expect in the Final Regulations on Entertainment Use of Aircraft," New York University 67th Institute on Federal Taxation (October 19 and November 9, 2008)
Presenter, "SIFL Rules," 17th Annual NBAA Tax, Regulatory and Risk Management Conference (October 5, 2008)
Presenter, "Depreciation and Passive Loss Limitations on Aircraft," Conklin & de Decker 6th Annual Commercial Operators & Management Tax Seminar (September 9, 2008)
"IRS Notice Would Require Election to Group Activities Under Passive Loss Rules Resulting in Potential Tax Trap for Aircraft Leases and Charters," National Business Aviation Association Update #08-32 (August 11, 2008)
Presenter, "Federal Tax Implications of Business Aviation," Corporate Aircraft Symposium (July 18, 2008)
Presenter, "Passive Loss Limitations on Aircraft," Conklin & de Decker 8th Annual Aircraft Acquisition Planning Seminar (June 5, 2008)
Presenter, "Entertainment Disallowance Under Proposed Regulations," NBAA Business Aviation Taxes Forum (May 30, 2008)
"Amendment to Tax Regulations Creates Federal Transportation Excise Tax Risks for Single Member LLCs," National Business Aviation Association Website (April 21, 2008)
"FIN 48 Poses Challenges With Requirement to Disclose Reasonably Possible Changes in Contingent Tax Liabilities," Accounting Policy & Practice Report (BNA), vol.4, no.8 (April 18, 2008)
Presenter, "Entertainment Disallowance Under Proposed Regulations" and "Passive Loss Limitations on Aircraft," Conklin & de Decker 7th Annual Aircraft Acquisition Planning Seminar (November 30, 2007)
Presenter, "Composite Score Issues Arising from Recent and Pending Changes to GAAP," Career College Association 2007 CPA Seminar (November 8, 2007)
Comments presented at IRS/Treasury hearing on proposed regulations regarding entertainment use of business aircraft on October 25, 2007
"FAA Reauthorization Information Alert" by Jonathan B. Hill and John B. Hoover, Dow Lohnes PLLC website (October 3, 2007)
Submitted written comments on Prop. Treas. Reg. §§ 1.274-9, -10 to Internal Revenue Service (October 3, 2007); participated in preparation of written comments submitted to Internal Revenue Service by National Business Aviation Association on September 13, 2007
"Proposed Regulations on Entertainment Use of Company Aircraft: Still a Tough IRS Line, But Notice 2005-45 Is Eased" by Marianna G. Dyson and John B. Hoover, The Tax Executive, vol. 59, no. 4, p.339 (July-August 2007)
"Personal Use of Corporate Aircraft -- Entertainment Versus Routine Personal Travel," Tax Management Memorandum Vol. 48, No. 11 (May 28, 2007); Presenter at Tax Management Advisory Board Meeting (April 19, 2007)
“Entertainment Expense Deduction Limitations on Deadhead Flights,” National Business Aviation Association website (March 2, 2007)
“FAA May Permit Charitable Flights, But Careful Planning Is Needed To Deduct the Costs,” by John R. Copley and John B. Hoover, National Business Aviation Association website (June 16, 2006)
Panelist, “How Much Does It Really Cost To Operate Your Aircraft?,” Strategic Research Institute (July 24, 2006)
Panelist, “Impact of Non-Business Use of Business Aircraft,” National Business Aviation Association (February 24, 2006)
Presenter, “Deductions for Entertainment Use of Business Aircraft,” Tax Executives Institute, Inc. Oklahoma Chapter (February 2, 2006)
“Recent IRS Ruling Applies Passive Loss Limitations to Dry Leases of Aircraft to C Corporations (But Not to Pass-Through Entities),” National Business Aviation Association website (October 12, 2005)
"Comments on Notice 2005-45," submitted to Internal Revenue Service (July 27, 2005)
“IRS Ruling Gives Green Light to For-Profit Joint Ventures,” by Michael B. Goldstein, Corinne M. Antley and John B. Hoover, NACUBO Business Officer (January 2005)
“Strategies To Deal with 2004 Amendments to Entertainment Facility Expense Disallowance Applicable to Aircraft (After Notice 2005-45),” National Business Aviation Association website (August 2005)
“Strategies To Deal with 2004 Tax Law Change That Disallows Deductions for Operating Costs Attributable to Entertainment Use of Aircraft,” National Business Aviation Association website (December 27, 2004)