Kristin Gutting
Managing Director Non-CPA Consultant
Charleston, SC

Kristin Balding Gutting is a managing director in DHG's Federal Tax Specialty Services practice, focusing on Tax Controversy and Tax Planning matters. Kristin serves clients across the firm from DHG's Charleston, SC office. She has 18 years of experience in tax planning, tax controversy, partnership taxation as well as other tax areas. With her legal background as well as her academic background as an associate professor of law, Kristin brings a unique skill set and perspective to DHG clients.

Kristen recently authored the Bloomberg BNA's Tax Management PortfolioTM "Principles of Income Tax Deductions" (Gutting, 503 T.M., Principles of Income Tax Deductions). She holds a Master of Laws in Taxation from the University of Florida - Levin College of Law and a Juris Doctor from Saint Louis University - School of Law.  She has a Bachelor of Science in Accounting from Valparaiso University - College of Business Administration.  Kristin is an Associate Professor of Law at the Charleston School of Law where she teaches courses on Federal Income Taxation, Partnership Taxation, Advanced Federal Income Taxation, Civil Tax Procedure and Litigation Strategy Seminar, Tax and the Law, and Professional Responsibility. Prior to joining DHG, she served as Of Counsel focusing on tax controversy and tax planning at a business law firm.

Publications:

Key Issues for Micro-Captives during an IRS Audit, www.captive.com, (co-author,-May 23, 2019)

Principles of Income Tax Deductions, 503-4th Tax Mgmt. Port. (BNA, April 2019).

Relighting the Charitable Deduction: A Proposed Public Benefit Exception, 12 Fla. Tax Rev. 401 (2012).

Keeping Pace with the Times:  Exploring the Meaning of “Limited Partner” for Purposes of the Internal Revenue Code, 60 U. of Kansas L. Rev. 101 (2011).

The Mortgage Forgiveness Debt Relief Act of 2007:  Two New Provisions Regarding Principal Residence, 20-NOV S.C. Law. 24 (Nov. 2008).

Presentation Highlights:

Tax Controversy for an Estate Planner, ABA Section of Real Property, Trust & Estates Law eCLE Webinar (Co-Presenter April 18, 2019).

Estate Tax Controversy, Charleston Estate Planning Council (January 9, 2019).

The Road to Court in a Tax Controversy Case, DHG University Webinar (December 13, 2018).

Partnership Audit Rules, DHG University Webinar (November 30, 2018).

Brief Overview of Like Kind Exchanges, Moody & O’Neal Real Estate Seminar (November 28, 2018).

Don’t Forget Your Storm Sails: Risk and Tax Controversy Update, DHG Aspire Conference (July 17, 2018).

The Partnership Audit Rules, 2018 North Carolina/South Carolina/Georgia Tax Section Annual Meeting (May 26, 2018).

The Anatomy of a Federal Income Tax Examination, DHG’s 9th Annual Charlotte Executive Briefing (November 28, 2017).

Tax Controversy Update, Charleston Tax Council (March 9, 2017).

The Road to Court in a Tax Controversy Case, 2016 South Carolina Bar Convention, Tax Section Seminar (January 24, 2015).     

2015 Federal Income Tax Update, 2015 North Carolina/South Carolina/Georgia Tax Section Annual Meeting (May 24, 2015).

Responsible Party Recovery:  Should Intent Matter?, 2015 South Carolina Bar Convention, Tax Section Seminar (January 25, 2015).   

Down & Out: When Every Penny Counts -- Why Tax Based on the Notion of Providing Future Benefits?, University of Florida Graduate Tax Lecture Series (April 4, 2014).

Circular 230: Walking the Line, Parker Poe Quarterly Tax Forum: Practicing Before the IRS (Charlotte, December 13, 2013). 

Circular 230: Walking the Line, 2013 North Carolina/South Carolina Tax Section Annual Meeting (May 26, 2013).

An Overview of The American Taxpayer Relief Act of 2012, Charleston Estate Planning Society (April 18, 2013).

Mission Impossible: Tax Planning for 2013 and Beyond, South Carolina Bar Convention (January 26, 2013).

2013 Tax Update, Charleston Tax Council (January 17, 2013).

Hot Topics in Tax:  Trust Fund Recovery Penalty and Innocent Spouse Issues, South Carolina Department of Revenue CLE/CPE (April 22, 2012).

Relighting the Charitable Deduction: A Proposed Public Benefit Exception, Southeastern Law Scholars Conference (October 29, 2011).

Keeping Pace with the Times:  Exploring the Meaning of “Limited Partner” for Purposes of Internal Revenue Code Section 469(h)(2), 2011 North Carolina/South Carolina Tax Section Annual Meeting (May 29, 2011).

Internal Revenue Code Section 469(h)(2):  It is Time to Modernize the Internal Revenue Code, Southeastern Law Scholars Conference (October 22, 2010).

Are Interests in LLCs Subject to the Per Se Passive Loss Rules of Section 469(h)(2)?, Charleston Tax Council (October 8, 2009).

What Does the Election Mean for Taxes?, South Carolina Bar CLE, Charleston, South Carolina (December 17, 2008).       

Podcasts:

Direct Marketing Ass’n v. Brohl - Post-Decision [Audio podcast] retrieved from http://www.fed-soc.org/multimedia/detail/direct-marketing-v-brohl-post-decision-scotuscast.

United States v. Clarke - Post-Decision [Audio podcast] retrieved from http://www.fed-soc.org/multimedia/detail/united-states-v-clarke-post-decision-scotuscast.

United States v. Clarke – Post-Argument [Audio podcast] retrieved from http://www.fed-soc.org/multimedia/detail/united-states-v-clarke-post-argument-scotuscast.


Professional Organizations
  • Charleston Tax Council
  • United States Tax Court
Education
  • Doctorate Degree, Taxation - General
    University of Florida
  • Juris Doctorate - Law, Law School/Legal Asst
    Saint Louis University
  • Bachelor of Science, Accounting
    Valparaiso University
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