Associate
Lauren Heron White
Lauren is an associate at Asbury Gardner who focuses her practice on federal tax controversy and litigation matters and has experience with both civil and criminal tax controversies. Lauren’s experience includes conservation easement and other charitable donations, promoter and preparer penalties, Schedule C reporting issues, alimony deductions, and various collection matters. She has also represented clients subject to or connected with criminal tax investigations.
Lauren received her LL.M. in Taxation from New York University School of Law and graduated cum laude with pro bono distinction from Georgia State University College of Law.
While in law school, Lauren worked as a Student Attorney and Graduate Research Assistant in the Philip C. Cook Low-Income Taxpayer Clinic for two years where she provided representation to taxpayers in a wide range of federal tax disputes. In 2021, Lauren was the recipient of the State Bar of Georgia Tax Section Award and the Trammell Foundation Tax Clinic Outstanding Service Award.
Representative Matters
Served as co-counsel representing taxpayers in numerous Tax Court cases, including litigating several cases that have proceeded to trial.
Reached a favorable settlement in connection with a tax preparer injunction suit brought by the Department of Justice Tax Division.
Successfully defended against the IRS’s assertion of the civil fraud penalty in syndicated conservation easement case.
Secured a full IRS concession on proposed disallowance of taxpayer’s alimony deductions at IRS Appeals.
Represented partnership in case-of-first-impression in the Eleventh Circuit Court of Appeals regarding the application of I.R.C. § 170(e)(1)(A) to a conservation easement deduction.
Successfully settled several coordinated issue cases with IRS Appeals for 50%-60% of the amount claimed on the return and secured waiver of penalties.
Secured favorable dismissal in case involving premature partnership-related adjustments under the Bipartisan Budget Act of 2015.
Presentations
- The One Big Beautiful Bill Act, Georgia Society of CPAs Dekalb and Gwinnett Chapters, Duluth, Georgia, January 27, 2026.
- The One Big Beautiful Bill Act, Atlanta Bar Association’s Joint Tax Law Section and The Georgia Society of CPAs Luncheon, Atlanta, Georgia, November 18, 2025.
- Administrative Practice Committee’s Effective Access Panel, American Bar Association Virtual 2025 Fall Tax Meeting, October 22, 2025.
- Federal Tax Refund Litigation, Strafford Webinar, July 17, 2025.
Navigating Tax Court: Filing a Tax Court Petition, Strafford Webinar, March 2025
Navigating a Tax Court Trial with Criminal Exposure, American Bar Association, 2025 Midyear Meeting, February 2025
Current Developments in Transfer Pricing Penalties, the Compliance Assurance Process, and the IRS’s Alternative Dispute Resolution Program, Tax Executives Institute (TEI) Controversy Roundtable, October 2024
Strategies and Pitfalls of Navigating Tax Court, The Georgia Society of CPAs, DeKalb Chapter, October 2024
Ethical Issues Involving Communications with Return Preparers, American Bar Association, 2024 Midyear Meeting, February 2024
Insights
Nudge or Shove? Unanswered Transfer Pricing “Nudge Letters” Referred for Audit, October 2024
Not So “Breaking News” – Supreme Court Holds Section 965 Transition Tax is Constitutional, June 2024
Professional Activities
Taxation Law Section, State Bar of Georgia, Secretary
Section of Taxation, American Bar Association
Tax Law Section, Atlanta Bar Association
Atlanta Tax Forum, Member
Court Admissions
U.S. Tax Court
U.S. Court of Appeals for the Eleventh Circuit
- U.S. Court of Appeals for the Fourth Circuit
- Georgia Court of Appeals
U.S. District Court for the Northern District of Georgia
U.S. District Court for the Middle District of Georgia
Supreme Court of Georgia
Bar Admissions
- Georgia
Education
LL.M., Taxation, New York University School of Law
J.D., cum laude, Georgia State University College of Law
B.A., Kennesaw State University