The taxation of natural resources is one of the more complicated areas of the U.S. federal income tax system. From the acquisition of the mineral rights, to the exploration and development of the property, to the ultimate production of the mineral, there are unusual and challenging tax aspects along every step of the way.
Patrick A. Hennessee, Ph.D., CPA, is Professor Emeritus, University of Tulsa. He has been a CPA in both Oklahoma and Colorado. He has taught over 500 oil and gas tax-related seminars to CPAs and attorneys and has had over 10,000 participants in his programs in the last 30 years. He also has a consulting practice in which most of his clients are oil and gas exploration and production firms, or CPAs and attorneys advising on oil and gas issues. He has published numerous articles in both academic and professional journals. He has recently retired from the University of Tulsa where he taught for over 30 years. While at the University of Tulsa, he served as Director of the School of Accounting; he initiated the University’s Master of Taxation and later initiated the on-line Master of Taxation for the University. Sean P. Hennessee is an attorney with Magellan Midstream Partner, L.P. (“Magellan”), a publicly traded partnership based in Tulsa, Oklahoma engaged primarily in the transportation, storage and distribution of refined petroleum products as well as crude oil. Prior to becoming in-house counsel for Magellan, he was in private practice in Fort Worthy, Texas where he represented and advised clients in transactions encompassing oil and gas, partnership and corporate tax issues at both the federal and state level
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