Pat Oglesby

Pat Oglesby’s substantive area is tax policy. Click on Pat Oglesby CV May 2019for a full CV (pasted in double space below).

He is the founder of the Center for New Revenue,  a tax policy nonprofit, and an  attorney licensed to practice in North Carolina and before the United States Tax Court.

He worked for the Joint Committee on Taxation of the United States Congress from 1982 to 1988, first as a Legislation Attorney, then as the International Tax Counsel.  From 1988 to 1990, thanks to Senator Lloyd Bentsen of Texas, he held the position of Chief Tax Counsel of the Committee on Finance of the United States Senate.

Previously, he served as Editor-in-Chief of the North Carolina Law Review and as Law Clerk to the Honorable John Minor Wisdom of the United States Court of Appeals for the Fifth Circuit, in New Orleans.  He practiced law with Covington and Burling in Washington, D.C.,  and was an Adjunct Lecturer at the UNC-Chapel Hill Kenan-Flagler Business School and an Adjunct Professor at the UNC-Chapel Hill Law School.  Before law school, he taught in the public schools of North Carolina.  He has a B.A. in French from Davidson College, and a J.D. (with High Honors) and M.B.A from UNC-CH.

Oglesby is a co-author of the RAND Report, Considering Marijuana Legalization: Insights for Vermont and Other Jurisdictions, http://www.rand.org/pubs/research_reports/RR864.html, and was co-chair of the Regulatory and Tax Structure Working Group of the California Blue Ribbon Commission on marijuana legalization – a project of the Lieutenant Governor and the ACLU of Northern California. https://www.safeandsmartpolicy.org.  He does not work and has not worked for marijuana sellers.

He lives with his wife of 30-plus years in Chapel Hill, North Carolina.  They have a grown daughter.

Twitter: @OglesbyPat

======

Henry Patrick “Pat” Oglesby

po@newrevenue.org

1830 North Lakeshore Drive

Chapel Hill NC 27514-6733 USA

Landline 919 967 1982

Mobile 919 619 8838

 

Work Experience

 

 

Attorney at Law and Tax Policy Consultant, Chapel Hill, North Carolina, 1992-present.

CEO and Founder, The Center for New Revenue., nonprofit tax policy organization, 2011-present, https://newrevenue.org/the-center-for-new-revenue/.

Member, Blue Ribbon Commission on Marijuana Legalization, ACLU of California, https://www.safeandsmartpolicy.org, 2014-2016; Co-chair of Regulatory and Tax Structure Working Group, early 2015-2016.

Consultant, Drug Policy Alliance, 2015.

Contract Writer, RAND Corporation, summer 2014-early 2015, Vermont marijuana project.

Advisor, BOTEC Analysis Corporation, mid-2013.

Adjunct Professor, UNC Law School, Spring 2006, Spring 2007, and Fall 2007, teaching third year tax seminar, Family Wealth Management.

Officer and Executive Committee Member, Tri-State Angel Venture Investment Groups III and IV, and WBP Real Estate Investment Group, Research Triangle, N.C., intermittently 1999-2011.

Adjunct Lecturer, MBA program, Kenan-Flagler Business School, the University of North Carolina at Chapel Hill, 1993-2006.

Chief Tax Counsel, U.S. Senate Finance Committee (Lloyd Bentsen, Chair), Washington, D.C., 1988-90.

International Tax Counsel,Joint Committee on Taxation, U.S. Congress, Washington, D.C., 1985-88.

Legislation Attorney, Joint Committee on Taxation, U.S. Congress, Washington, D.C., 1982-85.

Attorney,Covington & Burling, Washington, D.C., 1979-82.

Instructor in Law,East Carolina University, Greenville, N.C., 1978-79.

Law Clerk,The Honorable John Minor Wisdom, U.S. Court of Appeals for the Fifth Circuit, New Orleans, La., 1977-78.

 

Teacher,English and Social Studies, Whitted Junior High School, Durham, N.C., City Schools, spring semester 1973.

Teacher,French, Myers Park High School, Charlotte-Mecklenburg, N.C., Schools, 1969-72.

 

Background

 

 

Juris Doctor with High Honors, the University of North Carolina at Chapel Hill, 1977.

Editor in Chief,The North Carolina Law Review, volume 55 (1976-77).

Master of Business Administration, the University of North Carolina at Chapel Hill, 1977.

B.A. in French, Davidson College, 1969; North Carolina Class A Teacher’s Certificate.

Junior Year Abroad at the University of Montpellier, France, 1967-68.

Fluent in French; some knowledge of Spanish.

Born in Kinston, NC, USA, 1947.

Bar Memberships:

Active: North Carolina (#7944) and U.S. Tax Court (#OH0015).

Inactive: District of Columbia.

 

Selected Writing

 

 

Ongoing writing on revenue policy, www.newrevenue.org.

Opinion: There’s a Better Way to Tax Legal Cannabis, https://www.leafly.com/news/industry/opinion-theres-a-better-way-to-tax-legal-cannabis(April 12, 2019).

Marijuana Revenue Competition — Look Out Below, (State Tax Notes, Vol. 88, No. 6, 2018). Available at https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3190279(May 7, 2018).

How tax competition can threaten marijuana revenue, http://thehill.com/opinion/finance/372396-how-tax-competition-can-threaten-marijuana-revenue(February 6, 2018).

Oglesby, Pat, State-of-the-Art Federal Marijuana Tax Bills (December 7, 2017). Available at https://ssrn.com/abstract=3084105.

Marijuana legalization grows closer with Senate tax proposal, http://thehill.com/blogs/pundits-blog/economy-budget/327694-marijuana-legalization-grows-closer-with-senate-tax(April 9, 2017).

Big business is holding US jobs hostage — Trump should not pay the ransom, http://thehill.com/blogs/pundits-blog/economy-budget/317227-big-business-is-holding-us-jobs-hostage-trump-should-not(February 1, 2017).

Marijuana Taxes — Present and Future Traps, State Tax Notes Volume 83, Number 4, https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2920432(January 23, 2017).

How Bob Dole got America addicted to marijuana taxes, http://www.brookings.edu/blogs/fixgov/posts/2015/12/18-marijuana-adverstisement-tax-280e-oglesby(December 18. 2015).

With Jonathan P. Caulkins, Beau Kilmer, Mark A. R. Kleiman, Robert J. MacCoun, Gregory Midgette, Rosalie Liccardo Pacula, and Peter H. Reuter, for the RAND Corporation: “Considering Marijuana Legalization: Insights for Vermont and Other Jurisdictions” (January 16, 2015), available at http://www.rand.org/pubs/research_reports/RR864.html.

Several Huffington Post articles not listed below: http://www.huffingtonpost.com/pat-oglesby/

States May Be Stuck with Second-Best Marijuana Taxes (June 2, 2014),State Tax Notes, Vol. 72, No. 9, 2014, available at http://ssrn.com/abstract=2455961.

The Ace in the Game: Revenue from Legalized Marijuana (April 26, 2014), prepared for International Society for the Study of Drug Policy, available at http://ssrn.com/abstract=2424508.

Marijuana Tax Measurement: Dollars, Grams, THC, http://www.huffingtonpost.com/pat-oglesby/marijuana-tax-measurement_b_5324705.html(May 15, 2014).

Marijuana Revenue: Oregon 2014, http://www.huffingtonpost.com/pat-oglesby/marijuana-revenue-oregon_b_4995427.html(March 20, 2014)

Marijuana Taxes in Colorado — An Early Clue, http://www.huffingtonpost.com/pat-oglesby/marijuana-taxes_b_4914763.html(March 6, 2014).

Marijuana Taxes: Time Will Tell, http://www.huffingtonpost.com/pat-oglesby/marijuana-taxes-time-will_b_4858405.html(February 26, 2014).

How Not toTax Marijuana, http://www.huffingtonpost.com/pat-oglesby/how-not-to-tax-marijuana_b_4739009.html(February 7, 2014).

Rocky Reefer Roll-out: The Right Tax Lesson, http://www.huffingtonpost.com/pat-oglesby/marijuana-tax-colorado_b_4525238.html(January 2, 2014).

Colorado’s Crazy Marijuana [Wholesale] Tax Base,http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2351399(November 7, 2013).

Taxing Marijuana: Four Questions,http://www.huffingtonpost.com/pat-oglesby/marijuana-tax_b_4128102.html(October 20, 2013).

Marijuana Advertising: The Federal Tax Stalemate, http://www.huffingtonpost.com/pat-oglesby/marijuana-advertising-the_b_3810341.html(August 25, 2013).

A Way Past the Marijuana Dilemma, http://www.huffingtonpost.com/pat-oglesby/a-way-marijuana-dilemma_b_2490720(January 16, 2013).

“Gangs, Ganjapreneurs, or Government: Marijuana Revenue up for Grabs,” State Tax Notes, Volume 66, Number 4, pages 255-269 (October 22, 2012), online at http://ssrn.com/abstract=2165864.

“Repatriation to the Tune of ‘Revolution,’” 136 Tax Notes123-24 (Humor section) (July 2, 2012), downloadable at http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2103269.

“’Tax Repatriation Holiday’: Choosing Words Strategically,” downloadable at http://ssrn.com/abstract=1963951(November 23, 2011).

“Laws To Tax Marijuana,” 59 State Tax Notes 251-280 (January 24, 2011), online at http://ssrn.com/abstract=1741735(with Table of Contents); http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2214910(magazine original without Table of Contents).

“Corporate America Has No Clothes,” 93 Tax Notes1773 (December 24, 2001), reprinted in 25 Tax Notes International52 (January 7, 2002).

“Wide Open for Toddling,” The Washington Post,February 28, 1992, Weekend Section, page 49 (safe public places to take an infant learning to walk).

Statement of H. Patrick Oglesby, International Tax Counsel, Alan L. Fischl, Legislation Attorney, and Stephen M. Parks, Accountant, Joint Committee on Taxation, on the Proposed Income Tax Treaty with Bermuda before the Senate Committee on Foreign Relations, September 25, 1986, Joint Committee on Taxation document JCX-26-86, http://www.jct.gov/publications.html?func=startdown&id=3516.

Statement of H. Patrick Oglesby, International Tax Counsel, Alan L. Fischl, and Robert E. Culbertson, Jr., Legislation Attorneys, Joint Committee on Taxation, on the Proposed Income Tax Treaties with Barbados, Cyprus, Denmark, Italy, and the People’s Republic of China before the Senate Committee on Foreign Relations, July 30, 1985, Joint Committee on Taxation document JCX-11-85, http://www.jct.gov/publications.html?func=startdown&id=3444.

Prepared Statement of Richard A. Gordon, Deputy Chief Of Staff, And H. Patrick Oglesby And Alan L. Fischl, Legislation Attorneys, Staff Of The Joint Committee On Taxation, Hearing Before The Senate Committee On Foreign Relations, April 26, 1984, JCX-8-84, http://www.jct.gov/publications.html?func=startdown&id=3353.

Prepared Statement Of Richard A. Gordon, Deputy Chief Of Staff, Joint Committee On Taxation, and Patrick Oglesby, Legislation Attorney, Joint Committee On Taxation, Before The Committee On Foreign Relations, United States Senate, On The Proposed Tax Treaties With Australia, The People’s Republic Of China, And New Zealand, Scheduled For A Hearing May 24, 1983, JCX-13-83, http://www.jct.gov/publications.html?func=startdown&id=3120.

“Criminal Procedure — North Carolina Rejects a Retroactive Application of Mullaney,” 54 North Carolina Law Review1020-33 (1976).

“Securities Regulation — Supreme Court Acceptance of the BirnbaumRule,” 54 North Carolina Law Review255-65 (1976), reprinted in 18Corporate Practice Commentator251-64 (1976).

 

Selected Appearances

 

 

Licensing Mechanics – Weighing Divergent Approaches to Create a Fair and Robust State [Cannabis] Market (Canna East 2019, New York City) (panel), March 13, 2019.

How Cannabis Taxation Is Likely to Evolve, 2019 North American Cannabis Summit, Los Angeles, January 29, 2019, slides at https://ahp.expoplanner.com/index.cfm?do=expomap.sess&event_id=1&session_id=121.

National Tax Association Annual Conference, Panel on New Frontiers in State and Local Taxation: Issues and Options, New Orleans, November 15, 2018, https://nta.confex.com/nta/2018/meetingapp.cgi/Session/1156.

Connecticut Legislative Commission on Women, Children and Seniors Cannabis Forum, Legislative Office Building, Hartford, Cannabis Revenue Panel,April 30, 2018.  Video at http://ct-n.com/ctnplayer.asp?odID=15247; my intro at 39’30”; main remarks at 2’34”.

National Organization for the Reform of Marijuana Laws, Washington, D.C., Conference Panel,Legalization as an Economic Stimulus, September 11, 2017, http://norml.org/conference/item/agenda-17.

Southeastern Association of Law Schools, Panel, Growing Cannabis Law: When Grass Becomes Cash, Boca Raton, Florida, August 6, 2017, http://sealslawschools.org/submissions/program/programwp.asp.

Federation of Tax Administrators Annual Meeting, Marijuana Implementation Panel, Seattle, June 12, 2017,  http://www.cvent.com/events/2017-fta-annual-meeting/agenda-26d9ee8deca94ab7aed493a0ddaa2c08.aspx.

Washington Cannabis Summit, Panelist: Economic Impacts of the Cannabis Industry, Seattle, http://www.wacannabissummit.org/speakers-2/, January 6, 2017.

California Cannabis Industry Association, Educational Seminar, Panelist, Riverside, April 22; Irvine April 23, 2017.

Marron Institute, New York University, Cannabis Summit, Panelist: Tax and pricing, http://cannabis-summit.org;  https://www.slideshare.net/CannabisSummit/cannabis-science-policy-summit-day-2-oglesby, April 18, 2016.

Los Angeles County Democratic Party, Cannabis Panel, http://www.lacdp.org/event/cannabis-conference/, January 22, 2016.

Special Meeting of the Spokane City Council Marijuana Policy Subcommittee of the Public Safety Committee, Panelist, Spokane, Washington, Council Chamber, June 11, 2015, https://vimeo.com/130489985(25’35” mark).

ACLU of Washington and WOLA, Cannabis Policy Evaluation Workshop, Chair, Markets in the Public Interest Panel, Seattle, Washington, June 10, 2015, https://aclu-wa.org/cannabis2015.

Lieutenant Governor Newsom’s Blue Ribbon Commission on Marijuana Legalization, Fresno, California, June 3, 2015, https://www.safeandsmartpolicy.org/public-forums/(28’30” mark).

Telephone testimony, Oregon State Legislature Joint Committee on Measure 91, February 16, 2015, http://oregon.granicus.com/MediaPlayer.php?clip_id=8165(1’20” mark).

Cannabis Conundrum, National Conference of State Legislatures, Washington, D.C., December 12, 2015.

Marijuana Legalization, Regulate Rhode Island, Brown University, Providence, November 18, 2014, http://www.rifuture.org/regulate-ris-marijuana-forum-packed-with-information.html(2d video, 18’20” mark).

Marijuana Taxes, Federation of Tax Administrators, Tobacco Section, Knoxville, Tennessee, August 18, 2014.

The Ace in the Game: Revenue from Legalized Marijuana, International Society for the Study of Drug Policy, Rome, Italy, May 22, 2014.

Marijuana Legalization Panel, Students for Sensible Drug Policy and Black Law Student Association, Duke University Law School, November 20, 2013.

Models of Marijuana Regulation Around the World (Panel), Drug Policy Alliance, Biennial Conference, Denver, October 24, 2013, http://www.reformconference.org/sites/reformconference.org/files/docs/2013%20Reform%20Conference%20Program%20Book_FINAL_0.pdf(page 11).

Marijuana Revenue, North Carolina Bar Association Continuing Legal Education Program, Cary, N.C., May 9, 2013, http://www.ncbar.org/media/291210/14813.pdf.

History of Alcohol Taxation in America, UNC-Chapel Hill Law School, Friday Center, Festival of Legal Learning Continuing Legal Education Program, February 9, 2013.

Regulation and Taxation of Cannabis (Panel), National Organization for the Reform of Marijuana Laws, Annual Conference, Los Angeles, November 4, 2012, video online at http://www.youtube.com/watch?v=If81SYmhNGo(after 10 minute mark).

Joint Judiciary Committee of the Commonwealth of Massachusetts, S.1801, Testimony on An Act to Tax and Regulate the Cannabis Industry, March 2, 2010.

Federal Bar Association, 14th Annual Tax Law Conference, Washington, March 1-2, 1990.

Financial Executives Institute, Committee on Taxation meeting, Washington, April 27, 1989.

American Council of Life Insurance, Legal Division, Annual Meeting, New York, November 1988.

New York State Bar, Annual Meeting, January 1988.

District of Columbia Bar, Section of Taxation, May 1987.

Tax Executives Institute, International Aspects of Tax Reform, Chicago, January 20, 1987.

World Trade Institute of the World Trade Center, Conference on the Tax Reform Act of 1986, New York, October 10, 1986.

International Fiscal Association, Mid-Atlantic meeting, May 7, 1986.

National Foreign Trade Council, Tax Treaty Task Force, April 1986.

Federal Bar Association, 10th Annual Tax Law Conference, Washington, March 19, 1986.

World Trade Institute of the World Trade Center, Washington Update on International Taxation, May 30-31, 1985.

Bank Administration Institute seminar, Practical Aspects of the Taxation of Foreign Banks in the U.S., New York, March 1985.

International Management and Development Institute, Washington, January 1985.

American Taxation Association, Annual Meeting, Toronto, August 1984.

Foreign Trade Association of Southern California, Foreign Sales Corporations, Los Angeles, August 23, 1984.

Practicing Law Institute, 14th Annual Institute on International Taxation, 1984.

International Fiscal Association, Mid-Atlantic meeting, December 7, 1983.

University of Pennsylvania Tax Conference, October 11, 1983.

 

Legislative Testimony

 

 

Oregon Joint Committee on Measure 91, February 16, 2015.  Written submission:  https://newtax.files.wordpress.com/2015/02/oglesby-testimony-oregon-16-feb-2015.pdf; Audio recording: http://oregon.granicus.com/MediaPlayer.php?clip_id=8165; my testimony begins at 1’20”12.

Senate Committee on Foreign Relations, Tax Treaty with Bermuda, September 25, 1986, https://www.jct.gov/publications.html?func=fileinfo&id=3516with Alan Fischl and Steve Parks).

Senate Committee on Foreign Relations, Tax Treaties with Barbados, Cyprus, Denmark, Italy, and the People’s Republic of China, July 30, 1985, https://www.jct.gov/publications.html?func=startdown&id=344(with Alan Fischl and Rob Culbertson).

 

 

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