For more than a decade, conservation easements were promoted as a sophisticated, defensible, and socially beneficial tax strategy. They were often introduced to taxpayers not through fringe operators, but through trusted professionals: CPAs, tax preparers, financial advisors, and tax attorneys. The message was consistent and reassuring. Conservation easements preserved land, aligned with public policy, and were supported by long-standing provisions of the Internal Revenue Code. When properly documented, taxpayers were told, the charitable deduction was not only legitimate but prudent.Georgia emerged as one of the epicenters of this strategy. Estimates suggest that more than 30 percent of syndicated conservation easement transactions nationwide involved Georgia property, a staggering concentration for a single state. The availability of undeveloped land, proximity to fast-growing metropolitan areas, and aggressive valuation assumptions made Georgia particularly attractive for these transactions. For many taxpayers, especially business owners and professionals with fluctuating income, conservation easements appeared to offer a lawful way to smooth tax liability while participating in land preservation.What followed has become one of the most consequential tax enforcement stories of the last generation.

For today, the scales of justice rest, replaced by a Christmas tree and a quiet moment of reflection on what matters most. This season invites us to slow down, to be grateful for the trust placed in us, and to remember the importance of family, faith, kindness, and goodwill toward others.

State sales tax examinations and collections actions are among the most disruptive and least understood tax problems facing businesses today. Unlike income tax audits, sales and use tax matters frequently involve multiple years of transactions, estimated assessments, significant penalties, and fast-moving collection activity. These cases can threaten not only a business’s cash flow, but also the personal finances of owners and officers.

At Childress Law Firm P.C., we represent businesses and individuals throughout Georgia and nationwide in state and local tax examinations, audits, appeals, and collections matters, with a particular focus on sales and use tax disputes. Understanding how these matters arise and how they escalate is critical to protecting both the business and the people behind it.

Every year, thousands of taxpayers across Georgia and the United States fall behind on filing their returns or are unable to pay the tax they owe. While many assume these matters result in nothing more than a small fine, the truth is far more serious: Failure to File and Failure to Pay penalties can grow as high as 25% of the unpaid tax, and both the IRS and the Georgia Department of Revenue (GADOR) aggressively enforce these penalties until the liability is fully resolved.

What begins as one missed deadline can evolve into years of mounting debt, interest, liens, garnishments, or even bank levies. Compounding the stress, federal and state authorities operate independently, meaning taxpayers can face two separate accelerating liabilities if both their federal and Georgia returns are delinquent.

At Childress Law Firm P.C., we step into these situations to stabilize the financial damage, negotiate payment solutions, resolve penalties, and restore compliance, so taxpayers can reclaim control of their lives and businesses.

Real Clients. Real Futures. Real Solutions.

At Childress Law Firm P.C., we believe the law is not an abstract puzzle or an intellectual exercise, it is a framework that shapes real lives, protects real families, and determines real futures. Our firm was built on a simple but unwavering commitment: deliver clarity, strength, and strategy to every client who walks through our door.

Whether you are facing a tax controversy, planning your family’s financial legacy, navigating a business transition, or seeking justice in a legal dispute, you deserve counsel that meets you where you are and guides you to where you want to be.

Today, we are proud to introduce our firm, our values, and the broad range of services we provide to individuals, families, and businesses throughout Georgia and beyond.