Steven M. Hogan

With an advanced law degree in taxation, Steven Hogan advises clients on business organization and formation, structuring, and tax and estate planning. He also represents businesses and individuals faced with assessments and audits.

Steven Hogan is a shareholder with Ausley McMullen and practices in the areas of Taxation, Estate Planning and Administration, and Litigation.

In his Tax practice, Steven represents businesses and individuals faced with assessments or audits from the Florida Department of Revenue and the IRS. He also advises clients on business matters including organization and formation, structuring, and tax planning.

In his Estate Planning and Administration practice, Steven represents individuals with estate planning matters including wills, trusts, probate, and business succession planning.

Steven’s Litigation practice is focused on disputes involving tax, probate, and trust matters for individuals and businesses.

A frequent writer and speaker, Steven’s scholarship in the field of tax law has appeared in publications such as The Florida Bar Journal, State Tax Notes, and Bloomberg/BNA. Additionally, he has served as an adjunct professor at the Florida State University School of Law.

Steven has served multiple terms as a Director of the Tax Section of The Florida Bar, including three terms as the Director of the State Tax Division.

Before joining the firm, Steven served at the Florida Supreme Court as a Judicial Extern in the office of Justice Charles T. Canady.

Credentials

Bar Admissions

State of Florida (2010)
Eleventh Circuit Court of Appeals (2011)
United States District Court for the Middle District of Florida (2011)
United States District Court for the Northern District of Florida (2011)
United States Tax Court (March 2013)

Education

LL.M. in Taxation, magna cum laude, University of Alabama School of Law, August 2020
J.D., magna cum laude, Florida State University College of Law, May 2010
- Senior Articles Editor of the Florida State University Law Review
M.Ed. in Educational Leadership, University of South Florida, December 2006
B.A. in Social Science Education, University of South Florida, December 2002

Practices

Administrative Law and Government Affairs
Corporate
Litigation
Probate, Estate Planning and Administration
Taxation

Community Involvement

Director, Tax Section of The Florida Bar: 2014-2015 (State Tax Division); 2016-2017 (State Tax Division); 2017-2018 (State Tax Division); 2018-2019 (Membership and Marketing); 2020-2021 (Director at Large); 2021-2022 (Membership and Marketing); 2022-2023 (Membership and Marketing)
William H. Stafford American Inn of Court, 2011 - 2017
Member of Leadership Florida: Connect Class IV
Florida State University School of Law, Adjunct Professor in Estate Planning

Awards & Recognition

Florida Trend, Legal Elite; 2015 Up and Comer, 2016 – 2018
Super Lawyers Rising Star 2015 - 2020
Member of the Order of the Coif, Florida State University, 2010

Publications/Articles

Taxed by Design? Florida's Tax on Interior Design Contracts and What To Do About It, 98 Fla. Bar J., p. 22 (Nov/Dec 2024) (Co-authored with H. French Brown, IV and Brenna N. Hatcher).
IRC 1202 and You: Analyzing Exclusion of Gain on Sales of Small Business Stock, 97 Fla. Bar J. 3, p. 34 (May/June 2023) (Co-authored with Jacob H. Huggins).
"Does the Agreement Still Apply?" Construing Closing Agreements When Circumstances Change, Florida Bar Tax Section Bulletin (Fall 2022).
Comments to Proposed Amendments to the Estate Tax Regulations Relating to the Basic Exclusion Amount (BEA) Applicable to the Computation of Federal Estate and Gift Taxes, Comments Submitted to the Internal Revenue Service on behalf of the Tax Section of the Florida Bar (July 26, 2022) (Co-authored with Joylon D. Acosta, Cullen I. Boggus, Mark R. Brown, Andrew T. Huber, David A. Lappin, Brian M. Malec, Melodie M. Menzer, William G. Smith, Alfred Stashis Jr., and Christopher C. Weeg).
Tax Penalties After VMOB: What to Know and How to Fight Back, 96 Fla. Bar J. 1, p. 35 (January/February 2022) (Co-authored with Harrison G. Broer).
To 1099 or Not to 1099: That is the Question (For Insurance Companies), Florida Bar Tax Section Bulletin (Summer 2020) (Co-authored with Grant M. Haas).
Records, Estimates, and Sampling, Oh My! Understanding the Limits of Statutory Authority for Florida Tax Audit Estimates and Sampling, 94 Fla. Bar J. 4, p. 46 (July/August 2020).
The Cash Problem: Differential Pricing for Alcoholic Beverages, Florida Bar Tax Section Bulletin (Fall 2019) (co-authored with Hanna C. Karimipour).
South Dakota v. Wayfair: The Case that Changes Everything, 93 Fla. Bar J. 2, p. 22 (March/April 2019) (co-authored with Alan J. LaCerra).
Multiple Homesteads and Family Units, 88 State Tax Notes 7 (May 14, 2018) (co-authored with Nicholas J. Rodriguez).
"Control Employee" Changes and the Commuting Valuation Rule, Florida Bar Tax Section Bulletin (Spring 2018).
Bursting Bubbles: Evidentiary Presumptions in Personal Liability Assessments, 92 Fla. Bar J. 4, p. 56 (April 2018).
Representations and Liability, 87 State Tax Notes 9 (Feb. 26, 2018).
An Interview with Florida Revenue Director Leon Biegalski, 87 State Tax Notes 5 (Jan. 29, 2018) (co-authored with Nicholas J. Rodriguez).
Florida Corporate Income Tax Navigator, Bloomberg BNA (2017) (co-authored with Robert A. Pierce).
Florida Sales Tax and the 501(c)(6), 86 State Tax Notes 10 (Dec. 4, 2017).
How Alarming! Taxing Security System Repairs, 85 State Tax Notes 7 (Nov. 14, 2017).
Tourism Tax Reporting: New Gray Areas, 86 State Tax Notes 49 (Oct. 2, 2017).
The "Oops!" Exception: Avoiding Liability for Honest Mistakes, 85 State Tax Notes 957 (Sept. 4, 2017).
Taxation of Related-Party Commercial Leases in Florida, 85 State Tax Notes 601 (Aug. 7, 2017).
Tolling Statutes of Limitations in Florida Sales and Use Tax Audits, 85 State Tax Notes 89 (Jul. 3, 2017).
The Economic Substance Doctrine in Florida Property Tax, 84 State Tax Notes 953 (Jun. 5, 2017).
The Economic Substance Doctrine in Florida’s Sales and Use Tax, 84 State Tax Notes 647 (May 15, 2017).
For Whom Does the Period Toll? Statutes of Limitation in Florida Tax Audits, Florida Bar Tax Section Bulletin (January, 2017).
Owners for Tax Purposes Only: The Equitable Ownership Doctrine and Ad Valorem Taxation of Long-Term Leasehold Interests, 89 Fla. Bar J. 3, p. 42 (March 2015).
Will State Tax Matters Be Shut Out of Federal Courts?, 74 State Tax Notes 9 (Dec. 1, 2014).
What Every Entrepreneur Should Know About Taxation of Internet Commerce, Journal of Internet Law (Aspen, October, 2014) (Co-authored with Jennifer S. Ivey).
Internet Taxes on Trial: New Strategies for Litigating Remote-Seller Sales and Use Tax Cases, 88 Fla. Bar J. 2, p. 31 (Feb. 2014).
Comments to Proposed I.R.S. Regulations on Relief from Joint and Several Liability, Comments Submitted on behalf of the Tax Section of the Florida Bar (Oct. 31, 2013) (Committee Chair; co-authored with Nicole R. Chong, Yolanda Jameson, Michael A. Lampert, Karen Lapekas, and James Schmidt; Comments reviewed by Micah G. Fogarty).

Presentations/Events

Tax Penalties After VMOB: What to Know and How to Fight Back!, CLE Presentation for the Tax Section of The Florida Bar (Oct. 28, 2021).
Battle of the Records in Florida Tax Audits, CLE Presentation for the Tax Section of The Florida Bar (Feb. 18, 2021).
Tax Section Hall of Champions Interview: William R. Lane, Jr., Interview on behalf of the Tax Section of The Florida Bar (Tax Section Podcast - January 2021).
Tax Section Hall of Champions Interview: Joel D. Maser, Interview on behalf of the Tax Section of The Florida Bar (Tax Section Podcast - October 2020).
Tax Section Hall of Champions Interview: Michael A. Lampert, Interview on behalf of the Tax Section of The Florida Bar (Tax Section Podcast - August 2020).
Tax Section Hall of Champions Interview: David E. Bowers, Interview on behalf of the Tax Section of The Florida Bar (Tax Section Podcast - July 2020).
Tax Section Hall of Champions Interview: Joel Bronstein, Interview on behalf of the Tax Section of The Florida Bar (Tax Section Podcast - December 2019).
Tax Section Hall of Champions Interview: Cristin Keane, Interview on behalf of the Tax Section of The Florida Bar (Tax Section Podcast - November 2019).
Tax Section Hall of Champions Interview: Bob Pierce, Interview on behalf of the Tax Section of The Florida Bar (Tax Section Podcast - May 2018).
Tax Section Hall of Champions Interview: Bob Panoff, Interview on behalf of the Tax Section of The Florida Bar (Tax Section Podcast - March 2018).
Tax Section Hall of Champions Interview: Bill Townsend, Interview on behalf of the Tax Section of The Florida Bar (Tax Section Podcast - Dec. 2017).
Tax Section Hall of Champions Interview: Sam Ullman, Interview on behalf of the Tax Section of The Florida Bar (Tax Section Podcast - Nov. 2017).
Hot Topics in Florida Tax, CPE Presentation for the Florida Institute of CPAs, Tallahassee Chapter (Oct. 10, 2017).
Ullman Year In Review 2017: State and Local Tax Update, CLE Presentation for the Tax Section of The Florida Bar (July 1, 2017).
Statutes of Limitation in Florida Tax Cases, CLE Presentation for the Tax Section of The Florida Bar (May 10, 2017).
Retroactivity in Tax Law: A Conversation with Professor Steve R. Johnson, CLE Presentation for the Tax Section of The Florida Bar (March 8, 2017) (Co-presented with Professor Steve R. Johnson, FSU Law).
Ullman Year In Review 2016: State and Local Tax Update, CLE Presentation for the Tax Section of The Florida Bar (July 4, 2016).
The Economic Substance Doctrine in Florida State and Local Taxation, CLE Presentation for the Tax Section of the Florida Bar (May 20, 2016) (co-presented with Mark Holcomb).
Florida Commercial Rental Transactions, CPE presentation for the Florida Institute of Certified Public Accountants, FICPA Mega Conference (June 10, 2015).
Tax Consequences of Windsor: How the Windsor Decision Affects the Tax Status of Same-Sex Couples, Continuing Legal Education Presentation for Legal Services of North Florida (May 29, 2014).
Ullman Year in Review 2014: State and Local Tax Update, CLE Presentation for the Tax Section of The Florida Bar (July 4, 2014) (Co-presented with H. French Brown).
Florida Sales and Use Tax: What Every Buyer and Seller Should Know, Continuing Professional Education Presentation for Purvis Gray & Company, LLP (June 27, 2014).
Advising the Multi-State Business: Navigating State and Local Tax Issues in Domestic "Cross-Border" Transactions, Continuing Legal Education Presentation for the Tax Section of the Florida Bar (Oct. 23, 2013).
Florida Sales Tax and Protest Procedures, Continuing Professional Education Presentation to the Tallahassee Chapter of the Florida Institute of Certified Public Accountants (Sept. 10, 2013).
Florida Enterprise Zone Tax Incentives: Overview and Emerging Issues, Continuing Legal Education Presentation for the Tax Section of the Florida Bar (April 24, 2013).
Florida Tax Incentives: 2013 Legislative Update, Presentation to the Tax Section of the Florida Bar (July 6, 2013).
Florida Sales and Use Tax: A General Overview, Continuing Legal Education Presentation for the Tax Section of the Florida Bar (Oct. 24, 2012).