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Reece B. Morrel Jr

Reece B. Morrel Jr

Tax Smart. Business Savvy. Trust Worthy.
  • Tax Law, Estate Planning, Elder Law...
  • OK-Eastern District, OK-Northern District, OK-Western District, Oklahoma
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Summary

Growing up around my father's law office, he never told me that I had to be a lawyer. Instead, he introduced me to a potpourri of bank presidents, big business executives, bookies, brain surgeons, car dealers, chiropractors, circus owners, doctors, dentists, farmers, Harlem Globetrotters, horse breeders, house wives, judges, machine shop owners, ministers, movie producers, oil and gas executives, orthodontists, petroleum engineers, plumbers, ranchers, restaurant owners, rocket scientists, salesmen, small business owners, video game developers, welders, winemakers, and zookeepers - just to name a few. But I soon understood the most important thing of all - they were people that just needed help.

For me, I realized that I enjoyed the variety of the challenges - "eating at the buffet" - since no two days were ever the same. And since I was really good at math and enjoyed puzzles, I decided to prepare myself for a such a career. I decided to become a lawyer.

After graduating from law school in 1991, I joined my father's firm. I did take a brief sabbatical in 1992-1993 to work for the Office of the Governor for the State of Oklahoma. While serving as the Director of Planning & Management Analysis, I designed the very first PC network implemented in the Governor's office. Our efforts also include the installation of Lotus Notes which was featured in a USA Today article in 1993.

As my father neared retirement, I decided to take my own advice and use a limited liability company. So, I started my own law firm and founded Morrel Law PLLC in August 2016.

So, how can I help you and your family today?

P.S. I love my job

Practice Areas
  • Tax Law
  • Estate Planning
  • Elder Law
  • Business Law
  • Probate
Fees
  • Credit Cards Accepted
    Visa, MasterCard, Discover, and PayPal
Jurisdictions Admitted to Practice
OK-Eastern District
OK-Northern District
OK-Western District
Oklahoma
10th Circuit
Federal Circuit
Tax Court
Languages
  • English: Spoken, Written
Professional Experience
Lawyer / CPA
Morrel Law PLLC
- Current
Advise and counsel individual and business clients with a focus in the areas of taxation, business law, estate planning, elder law and wealth management.
Partner
Morrel & Morrel PC
-
Advise and counsel individual and business clients with a focus in the areas of taxation, business law, estate planning, elder law and wealth management.
Adjunct Professor
Tulsa Community College
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Taught "Introduction to Computer" and "Introduction to Management" classes
Director of Planning and Management Analysis
Office of the Governor, State of Oklahoma
-
Designed and implemented the first PC network for the Office of the Governor. Installed Lotus Notes software. Implementation was featured in USA Today.
Financial Analyst
OTASCO, Inc.
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Implemented transportation improvements. Prepared financial analysis of 320+ company stores for Senior Management. Assist Internal Audit Department.
Management Consultant
Arthur Young & Company
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Conducted computer training for Walmart Stores Inc. (Bentonville AR), Phillips Petroleum Company (Bartlesville OK) and IBM Product Centers (Dallas TX, Memphis TN and Nashville TN). Investigate transportation system for chain of retail stores (OTASCO, Inc.)
Education
University of Tulsa College of Law
J.D. (1991)
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Honors: American Jurisprudence Award for Contracts I (Fall 1988) and Agency & Partnership (Fall 1989)
University of Tulsa
MBA (1987)
Activities: Graduate Assistant (Department of Quantitative Methods and Statistics)
Oklahoma State University - Stillwater
B.S. (1983) | Accounting (Major) and Finance (Minor)
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Honors: Member of Phi Alpha Delta and Beta Alpha Psi.
Jenks High School
Diploma (1980)
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Honors: Top 10% of class. 1st Place Oklahoma & National DECA Conference (Petroleum Marketing. Master Employee Series.)
Activities: Student Council Treasurer. Founding member of Speech & Debate team.
Awards
Silver Pen Award
Oklahoma Society of CPA's
CPA Focus Magazine for the Article "You Win Some, You Lose Some"
American Jurisprudence Award - Agency & Partnership
University of Tulsa College of Law
American Jurisprudence Award - Contracts 1
Unversity of Tulsa College of Law
Professional Associations
National Association of Elder Planners and Councils
Member
- Current
Tulsa Estate Planning Forum
Member
- Current
Choctaw Nation Bar Association
Member
- Current
Osage Nation Bar Association
Member
- Current
Cherokee Nation Bar Association
Member
- Current
Chickasaw Nation Bar Association
Member
- Current
Seminole Nation Bar Association
Member
- Current
Muscogee (Creek) Nation Bar Association
Member
- Current
American Academy of Attorney-CPAs
Member
- Current
National Academy of Elder Law Attorneys
Member
- Current
Elder Counsel
Member
- Current
Oklahoma Bar Association # 14784
Member
- Current
Tulsa County Bar Association
Member
- Current
Oklahoma State Board of Public Accountancy # 10017
Member
- Current
Oklahoma Society of Certified Public Accountants # 7973
Member
- Current
American Institute of Certified Public Accountants
Member
- Current
Publications
Articles & Publications
Geronimo and Gambling Taxes: The Story Behind a Legendary Warrior Can Prepare You For Tax Time (Strictly Slots Magazine)
Strictly Slots Magazine
Taxation of Recreational Gamblers: An Overview of How to Report Wagering Gains and Losses
EA Journal
You Win Some, You Lose Some: Know How to Correctly Report the Wagering Gains and Losses of Recreational Gamblers
CPA Focus Magazine
Taxation of the Gambler
@Law Magazine
Taxation of the Recreational Gambler
Tulsa Lawyer Magazine
Lady Luck Gambling Diary: Slot Machine Edition (out-of-print)
Lady Luck Publications LLC
The IRS’s Knockout Punch: The 100 Percent Penalty for Failure to Collect or Pay Over Tax
Oklahoma Bar Association Journal
Routing Special-Education School Buses
Interfaces Magazine
Speaking Engagements
Taxation of the Gambler, Oklahoma Bar Association Webinar, Oklahoma City, OK
Oklahoma State Bar
Since 1934, the proper tax treatment of gambling income and losses has been one of confusion, misinformation and much litigation. The webinar dispels many of the gambling tax myths and shares insights into this complex area.
Amazing Grace and Taxes: The Unmerited Favor of Uncle Sam, Fall Continuing Education Series, Tulsa OK
Tulsa Chapter of the Oklahoma Society of CPAs
Amazing Grace and Taxes: The Unmerited Favor of Uncle Sam, Summer Conference, Tulsa OK
Campus Ministry United
Amazing Grace and Taxes: The Unmerited Favor of Uncle Sam, Annual Meeting, Enid OK
Oklahoma Society of Accountants
Gambling Tax Update, Annual Meeting, Enid OK
Oklahoma Society of Accountants
Identity Fraud Update, Annual Meeting, Enid OK
Oklahoma Society of Accountants
Ethics Case Study: Change in Marital Status of Clients, Annual Meeting, Enid OK
Oklahoma Society of Accountants
Management of Digital Assets, Annual Meeting, Enid OK
Oklahoma Society of Accountants
Identity Fraud, Annual Meeting, Enid OK
Oklahoma Society of Accountants
Ethics: What is Your Duty?, Fall Continuing Education Series, Tulsa OK
Tulsa Chapter of the Oklahoma Society of CPAs
Ethics: What is Your Duty?, Annual Meeting, Enid OK
Oklahoma Society of Accountants
Taxation of the Gambler, Lacerte Users Group, Stillwater OK
Oklahoma Society of Accountants
Taxation of the Gambler, Annual Meeting, Enid OK
Oklahoma Society of Accountants
Deal With It! The Gambler, Winter Continuing Education, Tulsa OK
Tulsa County Bar Association
Basic Estate Planning, Annual Meeting, Enid OK
Oklahoma Society of Accountants
Certifications
QuickBooks Certified ProAdvisor (Desktop and Online)
Intuit, Inc.
Legal Answers
36 Questions Answered

Q. Does the fact that a death is a suicide affect the terms of that person's will?
A: First of all, I am sorry to hear about your loss. The only situation that I am aware of involved a murder-suicide. Spouse #1 killed Spouse #2. Spouse #1 then committed suicide. Spouse #1 cannot inherit from Spouse #2 since they were the cause of death. For this and other reasons, the heirs of Spouse #1 did not challenge us during the probate of Spouse #2. But if the suicide only involved 1 person, generally no.
Q. I pay at least 98% support for grandson n daughter. Can I claim my grandson on income tax?
A: According to the IRS, you can claim someone as a dependent if you provide for more than half of their support. But, this rule can be modified if there is a divorce decree or some other governing document. Assuming that you meet the requirements, I should warn you that it gets more complicated the 2018 tax year. We no longer keep track of how many personal exemptions we get for each person (i.e. the taxpayer, spouse, and dependents). This got changed in December 2017. But, it is possible to get a child tax credit. Therefore, you may want to have a qualified tax professional prepare your tax return for 2018.
Q. What would be a good reason to get a lawyer while going through the probate process?
A: The quick answer to your question is that the probate process is a very technical area of the law, and an easily overlooked "mistake" could prove to be very costly and detrimental to your position. Don't worry about the lions, and tigers, and bears that you hear coming. Worry about the lions, and tigers, and bears that you DON'T HEAR COMING! Those are the ones that will bite you!
Q. How large does my estate need to be in order to justify hiring an estate planning attorney?
A: Good question. In all fairness, the value of your estate should not be the primary motivator for hiring an estate planning attorney. A proper estate plan will describe what actions need to take place to take care of you (your actual physical person) and your property. This "pre-paid" plan then describe what actions should be taken in case you are not able to properly communicate with anyone. For example, are you unconscious or in a coma while in the hospital? Your Living Will explains to everyone what happens next. If you don't have any such document, then it is necessary to have a court appoint a guardian. Are you suffering from dementia? Your estate plan tells us who can help you pay your bills and decide where you want to live. Again, a court-appointed guardian may be necessary. After your death, a previously prepared trust provides instructions on how to dispose of your property. This can be completed much quicker and cheaper than probating a will. Frankly, the cost of an estate plan can be significantly cheaper than the cost of a guardianship or the probate of a will. Not to mention, the savings in time, hassle, and avoidance of hurt feelings.
Q. If I live in TX and telecommute for a company in OK as a 1099 contractor, am I responsible for OK income tax?
A: Congratulations, you have landed on a real "hot-button" topic - especially when Oklahoma is suffering from a budget crisis. To be honest, I really need more facts to be able to advise you properly. But let me give you something to consider. The statute-of-limitations starts to run when the tax return is filed. If a return is never filed, the statute-of-limitations never starts. So, if no return has been filed then the state of Oklahoma can assess tax, interest, penalties 3-years, 5-years, 10-years, 20+years from now because the statute-of-limitations has not run. Yikes! So, let's say you file an Oklahoma return and it shows anywhere from $0 to a percentage of your income sourced in Oklahoma. After the statute-of-limitations runs, the Oklahoma Tax Commission cannot challenge your return unless the information contained in the return was fraudulent. Easy enough. Don't file a fraudulent return. (One of the reasons I need more facts.) In other words, the OTC can't come back and assess you with more tax, interest, and penalties. Yet, the downside risk is that now you are showing up on the OTC radar. A small blip, but a blip nonetheless. Here is something else - what is your net profit on the project? If your gross revenue is $50,000, but your business expenses are $48,000, then the maximum amount of Oklahoma sourced income is only $2,000. Now it is starting to look like you may want to hurry up and file an Oklahoma return. But, I still need more facts. For example, how big is the project? How many other 1099 contractors working on the project? Do you ever cross the Texas-Oklahoma border for any business reasons?
Q. How long before an estate can no longer go to probate after a person dies with no will in Oklahoma.
A: Paying real estate taxes does not make someone the owner of the house. As far as the State of Oklahoma is concerned, your mother-in-law is still the owner. The way to correct this is to file a probate case. Anyone of the siblings can file a probate. As part of the paperwork, it will be necessary to list the house as an asset. Then, it will be up to the slow-to-sell-the-house sibling to file a claim with the probate court asking to be reimbursed for the property taxes they have paid. So, the house gets sold, the real estate commission and any closing costs get paid, the slow-to-sell-the-house sibling gets reimbursed for 6-years of real estate taxes (assuming they filed their claim), and any money left over gets divided between ALL of the siblings. This is not a complicated situation.
Q. What do I do if we need an advance care directive for my mother, but she has dementia?
A: This is a very good question, and a topic at a continuing education conference I recently attended. Ultimately, it does depend on how much her dementia impacts her ability to understand what is going on. Some people may not be able to drive, but can still understand what is going on around them. I have some clients that suffer from "Sundowner's Syndrome" - they do great in the morning but by late afternoon they start to fade. So, we meet in the morning instead of the afternoon. Problem solved. Sometimes it is still possible to proceed with "updating" certain documents if there is a change in the "big picture" scheme of things. For example, this kind of scenario could happen if a Health Care Proxy or Successor Trustee died or moved far away. But, if her condition is very advanced, it may be necessary to have a court appoint a guardian. From your description, it sounds like she did not previously prepare such a document. In this case, I would recommend that you consult with a lawyer to discuss the specific facts of your case further.
Q. My wife has a tax question. Per her divorce decree her and her ex are supposed to alternate years claiming their son.
A: I have worked on several of these cases in the past. Usually, the Judges do a fairly good job of making their instructions clear. If not, the Judge gets to see the case again. Not something they are anxious to do. If it is not clear, I would have your wife's lawyer contact the ex-husband's lawyer to 1.) clarify or 2.) agree to a schedule. If the ex-husband fails to cooperate and insists on claiming the son every year, then it may be worthwhile to have a conversation with your wife's lawyer about filing a motion for contempt of court. I am not trying to be vague, but cautious. If you get too many quarterbacks or lawyers calling the plays in a situation, it can cause a lot of problems.
Q. Company makes us file as independent contractor but we’re employees. Is there an anonymous way to report them?
A: Welcome to the murky waters of employee vs. independent contractor. Part of the problem is that you have several agencies - both federal and state - with overlapping jurisdiction. In Oklahoma, you have the IRS, the OTC and the OESC just to name a few. Not only that, but a decision by the IRS is not binding on the OTC and OESC, and vice versa. In other words, there is not a central agency that gets to make the decision, and make the decision binding on everyone else. As far as I know, each of the agencies involved has a resource for anonymous reports - but you would have to contact each of the agencies individually. Basically, many companies treat such persons as independent contractors until it gets to be too expensive or too much of a hassle.
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Contact & Map
Morrel Law PLLC
6846 S Canton Ave Ste 200
Tulsa, OK 74136-3400
USA
Telephone: (918) 664-0800
Fax: (918) 992-7999