Aircraft Personal Use: Disallowance of Tax Deductions and Planning Opportunities

Ms. Sailor has over 20 years of aviation, tax, and accounting experience. She has assisted hundreds of aircraft owners and operators with aviation tax planning to minimize state tax consequences, maximize federal tax deductions, meet FAA regulatory requirements, and ensure ongoing compliance with recordkeeping and reporting requirements. Ms. Sailor has also assisted clients with structuring a vast number of aircraft transactions, including drafting and negotiating purchase/sales agreements, dry lease agreements, aircraft and charter management agreements, and co-ownership agreements. In addition to tax planning and structuring, she has represented numerous aircraft owners and operators in all aspects of state and federal tax examinations, including representing clients during audit examinations and administrative appeals; negotiating with IRS and state revenue personnel to resolve tax assessments; and representing clients before the U.S. Tax Court and state courts and administrative tribunals. Prior to founding ATA, Ms. Sailor was a Principal at GKG Law, P.C. (2023-2025) in the business aviation and tax practice group and a managing attorney at Advocate Consulting Legal Group, PLLC (“ACLG”), an aviation tax firm she joined in 2009.