Letisha D. Sailor is a Principal at GKG Law, P.C., a Worldwide Leader in Business Aviation, with nearly 20 years of aviation, tax, and accounting experience. Letisha 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. She 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, Letisha 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 joining GKG Law in March 2023, Letisha was a managing attorney at Advocate Consulting Legal Group, PLLC (“ACLG”), an aviation tax firm Letisha joined in 2009.

Letisha received her LL.M. in taxation from the University of Florida Levin College of Law in 2007, where she was a Graduate Tax Scholar.  She received her J.D. from Florida State University College of Law in 2003 and was a member of a law journal and the trial advocacy team.  She received her bachelor’s degree, cum laude, from Florida A&M University in 1997.

Prior to practicing tax law, Letisha was a judicial law clerk for the Marguerite H. Davis, ret., Florida First District Court of Appeal.  She also has several years of accounting experience with large and midsize companies.

Recent Presentations and Publications

  • Tax Considerations in Aircraft Acquisitions, Strafford CLE (June 2022; November 2022)
  • Shared Aircraft as a Solution to Limited Year-End Inventory, TBM Aero Magazine (Fall 2021)
  • General Aviation Tax Opportunities, EAA AirVenture (July 2021)
  • Overlooked & Misunderstood State Taxes, Contrails Magazine (Winter 2020)
  • Federal Excise Tax and Aircraft Operations, National Business Aviation Association Tax, Regulatory Risk & Management Conference (October 2019)
  • Using Your Aircraft for Business, EAA AirVenture (July 2018)