Overview

Tracy maintains a national tax practice, providing practical, business-minded counsel to individuals, businesses, and nonprofit organizations on complex and evolving areas of federal tax law. Admitted to practice in Ohio, North Carolina, and Louisiana, she pairs technical depth with a collaborative, solution-focused approach to help clients meet their tax obligations and advance their personal, business, and charitable goals.

Tracy advises individuals on income tax planning, the tax consequences of compensation and benefit arrangements, and related reporting and withholding obligations. She helps clients structure their personal and business affairs to achieve their objectives while mitigating tax exposure.

Tracy also represents individuals in controversies with federal and state taxing authorities, including examinations and audits, notices and assessments, penalty abatement requests, collection matters, and administrative appeals. Her experience includes installment agreements, offers in compromise, unfiled returns, and other prior-year compliance issues. Tracy guides clients through these matters with clear explanations of their options and a focus on efficient resolution.

A significant part of Tracy's practice focuses on the intersection of federal tax law and employee benefits. She advises insurers, third-party administrators, employers, and brokers on the tax compliance of fully insured fixed indemnity and supplemental health benefit plans. Her advice focuses on the taxation of benefits, the treatment of premiums and contributions, information reporting and withholding requirements, and the conditions for excepted-benefit status. Drawing on her knowledge of the Internal Revenue Code, the Affordable Care Act (ACA), and the Employee Retirement Income Security Act (ERISA), she helps clients assess compliance risk and understand the requirements that apply to supplemental benefit offerings.

Tracy closely monitors Treasury and IRS guidance and helps clients turn changing requirements into practical payroll, reporting, and employee communication procedures. She develops workable solutions tailored to the fixed indemnity and supplemental benefits market, supporting product growth while managing tax and legal exposure.

Tracy also counsels nonprofit and tax-exempt organizations throughout their life cycle. She advises founders and boards on entity selection and formation, applications for recognition of exemption under Section 501(c)(3) and related provisions, and the preparation of governing documents, including articles, bylaws, conflict-of-interest policies, and other governance policies. She works with nonprofit leaders to align organizational structures and operations with regulatory requirements, best practices, and mission-driven goals.

She delivers continuous advisory services to tax-exempt entities, ensuring the preservation of their exempt status and adherence to regulatory obligations. These services include Form 990 and other annual information returns, the private foundation rules, private inurement and private benefit restrictions, excess benefit transactions, unrelated business income tax, and limits on lobbying and political activity. She also advises on fiscal sponsorships, donor and grant agreements, gift acceptance policies, and charitable solicitation registration and compliance.

As a trusted advisor, Tracy guides individuals, corporations, and nonprofit boards through governance, risk management, and long-term planning. She provides clear, practical insights that empower clients to make confident decisions within a complex and heavily regulated tax landscape.

Courts & Bar Associations

• Ohio
• Louisiana
• North Carolina
• Akron Bar Association
• Ohio State Bar Association
• U.S. Tax Court
• U.S. District Court of the Middle District of North Carolina
• Louisiana Bar Association
• North Carolina Bar Association

Publications & Presentations

• "Tax Savings Potentially on the Chopping Bock Under President Biden's American Jobs Plan and American Families Plan," (June 2021)
• "Which Entity Should I Form When Starting a New Business?" (May 2021)
• "IRS Opens Portals for Advanced Child Tax Credit Payments 2021," (May 2021)
• Ask a Lawyer Live, Community Legal Aid (February 2021)
• "Identity Protection PIN Available to ALL Taxpayers in January," (December 2020)
• "IRS Responds - Economic Impact Payments Do Not Belong to Nursing Homes or Care Facilities," (June 2020)
• "Economic Impact Payment is Not Taxable Income," (May 2020)
• "Did You Know That Certain Expenses May Not be Deductible if You Received a PPP Loan?" (May 2020)
• "Exempt Organizations Filing Deadline Extended Until July 15, 2020," (April 2020)
• "New IRS Portal for Non-filing Taxpayers to Enter Payment Information & Receive Economic Impact Payments," (April 2020)
• "Impact Payment Breakdown: How Much Will I Get, When Will I Get it and What Do I Need to Do?" (April 2020)
• "Exempt Organizations: Form 990s Due May 15 Have Not Been Extended," (March 2020)
• "FFCRA & Payroll Tax Credit: How Does it Work?" (March 2020)
• "Taxpayer Passport Application Will be Denied Due to Unpaid Taxes," (July 2018)
• "Identity Theft: A Case Study of the Service's Unequal Treatment of Similarly Situated Taxpayers," ABA NewsQuarterly (Spring 2013)

Professional & Civic Affiliations

• Akron Bar Association, Finance Committee Member
• Rootstown Music Boosters, Vice President (2025-2026)
• Rootstown Youth Baseball Softball, Inc., Treasurer (2017-2024)
• Volunteer Income Tax Assistance (V.I.T.A.) (2013-2022)
• Girl Scout Leader (2014-2019)

Awards & Recognitions

• Community Legal Aid - Portage County, Pro Bono Volunteer of the Year (2015)