Find Lawyers in North Carolina, United States for Tax Law
Practice Area Overview
The structure of a transaction can significantly affect its tax consequences, and very small changes in structure or in the underlying facts can have enormous tax significance. Tax lawyers design structures with those consequences in mind, while also taking into account the parties’ commercial goals, timing issues, and any other legal or accounting considerations. The tax treatment of some transactions — such as a “spin-off,” where a company distributes subsidiary stock to its shareholders — is highly complex, and tax lawyers may assist clients in obtaining confirmation of their transactions’ tax consequences from the IRS in the form of a private letter ruling.
Tax lawyers also review and negotiate the terms of the transaction, ensuring that the legal agreements implement the deal in a manner consistent with its intended structure. The agreements also govern the relationship between the parties. They may help the parties understand the intended tax treatment, identify certain tax exposures, and allocate responsibility between the parties for any taxes that may apply.
Tax lawyers also work with clients to determine the most tax efficient manner of carrying on ongoing business operations, taking into account federal, state, local, and international tax considerations.
On occasion, tax-related disputes arise between the parties to a transaction or with the IRS or another taxing authority. Tax lawyers may represent clients in administrative proceedings, private settlement negotiations, or litigation related to these controversies.
Tax lawyers are responsible for providing technical advice and analysis, but must fully understand the overall business transaction in order to do so. The best lawyers give advice in a way that is clear, thoughtful, and business-minded. Tax lawyers need to be closely involved in a transaction from the very beginning and throughout the transaction, in order to be able to give the best advice on an ongoing basis and to be able to modify the structure, if necessary, in response to any changes to the business terms of the transaction.
Stephen L. Gordon, Partner
Andrew W. Needham, Partner
Lauren Angelilli, Partner
Cravath, Swaine & Moore
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Bob Baker's practice focuses primarily on tax structured finance products with emphasis on renewable energy sources and lease financing. Bob’s work in the structured finance products area includes representation of tax-equity investors in wind and other renewable energy projects through partnerships and other investment entities. Bob also represents lessors and lessees in lease finance transactions for a variety of equipment and facilities including aircraft, rail equipment and electric...
John Baron is the lead partner of the Charlotte office’s Federal and International Tax Group, partner-in-charge of the Charlotte office and chair of the partners committee. His practice is principally transactional in nature, and his clients include both domestic and foreign companies and financial institutions, as well as private equity firms, CDOs and hedge funds. He regularly provides tax structuring advice and renders tax opinions with respect to mergers and acquisitions, structured...
Christian Buhrer practices in the area of corporate taxation. He primarily focuses on assisting corporate clients with cost segregation, mergers and acquisitions, federal, international and state tax planning, sales and use tax, property tax and state tax incentive consulting. Christian's experience includes representing taxpayers in audit, settlement, protest and/or appeal with state tax agencies, advising clients with respect to restructurings, state and local taxation of corporations, part...
Mr. Carpenter's primary practice areas include tax, estate planning and probate law, IRS tax controversy, asset protection planning, business mergers and acquisitions, and commercial real estate law. He is a NC Board Certified Specialist in Estate Planning and Probate Law. Mr. Carpenter specializes in estate planning, estate administration, representing clients before the IRS, asset protection planning, and sophisticated real-estate tax-deferral strategies, including capital gain maximization...
Bernard Clark is experienced in all types of sophisticated tax planning and controversy work, representing large corporations and tax-exempt organizations mostly at the federal level. He has participated in obtaining numerous rulings from the Internal Revenue Service involving tax accounting and acquisition issues. Clients trust him to offer practical and creative solutions for a broad array of tax planning and controversy matters. Corporate mergers and recapitalizations Planning involving is...
Ken Coe strives to take a sophisticated yet practical approach to the practice of law and the counsel and advice given to clients and their families. Ken advises business clients who represent a broad spectrum of industries and a wide range of business functions. Ken’s clients benefit from his ongoing working familiarity with various income, gift and estate tax matters, contracts of all kinds, shareholder, partnership agreements, limited liability company arrangements, real estate activ...
Thomas Cooper’s practice is focused on tax planning, trust and estate planning and administration, business succession, and transactional and business matters that arise in connection with the acquisition, ownership, and operation of closely held businesses. Thomas supports clients’ existing and prospective business interests, including representing family offices and independent sponsors in their acquisitions of closely held businesses and other investments, advising on capital s...
Richard has significant experience in a broad range of business law matters, including mergers and acquisitions, tax planning, private securities offerings, and start-up businesses. He recently served as in-house counsel for a major background screening and compliance provider, giving him the rare experience of managing both the inside and outside counsel roles for the same entity. That experience colors his practice, and Richard is now known as "an inside counsel's outside counsel." During h...
With his deep knowledge and breadth of experience in law and taxation, Mr. William R. Culp, Jr. helps clients structure their business affairs to maximize their wealth. Mr. Culp represents a wide variety of clients, from entrepreneurs and private investors to large corporate clients. Clients look to him for guidance in structuring complex business arrangements and transactions, and for solutions to the most challenging business problems. Mr. Culp's practice includes real estate and partnershi...
Jack Cummings is counsel in the Federal Tax Group of Alston & Bird in Raleigh and Washington, D.C. He served as IRS associate chief counsel (corporate) and chair of the Corporate Tax Committee of the ABA Section of Taxation. His books include The American Jobs Creation Act of 2004 (with Robert Hanson), The Supreme Court’s Federal Tax Jurisprudence published by the American Bar Association in 2010 and The Supreme Court, Federal Taxation and the Constitution , published by the America...
Mark Davidson plans, negotiates and documents a wide variety of business transactions, including mergers and acquisitions, joint ventures, private equity, organization, governance, debt and equity financing, executive compensation, partnership and corporate taxation, and management/ownership succession. Mark focuses his practice on the planning, negotiation and documentation of a wide variety of transactions in the life of a business, including mergers and acquisitions, private equity, organi...
Curtis Elliott has practiced tax law for more than 25 years. He helps entrepreneurs and family business owners address their tax, estate planning, trusts and estates and business succession planning goals. Mr. Elliott has deep experience helping business owners develop estate planning structures for their family businesses. His clients range from closely held companies to large industrial enterprises owned and actively managed by multiple family generations. His work involves the use of share...
Rob Fisher has years of experience providing tax advice in connection with mergers and acquisitions transactions, financial products, and joint ventures. Rob focuses on transactional tax planning, representing public and private companies, private equity funds, search funds, and other sponsors in connection with their mergers and acquisitions transactions, financings and investments. He also represents founders and other closely held business owners in connection with their exit events and fi...
Michael Giovannini has established himself as a creative strategist in the fast-moving world of state tax and unclaimed property. Clients rely on Michael to provide practical planning advice and technical guidance on a wide variety of cutting-edge issues, including those impacting financial services and stored value card programs. As a member of the Unclaimed Property Team, Michael concentrates on providing comprehensive advice and guidance to clients regarding multistate unclaimed property p...
Wells Hall is a partner in Nelson Mullins Riley & Scarborough's Charlotte office where he advises clients on the federal, state, and multi-state tax aspects of acquisitions, reorganizations, restructuring of business entities, and private equity transactions, and estate and gift tax planning in connection with such transactions.
Paul M. Hattenhauer, a partner with Culp Elliott & Carpenter, P.L.L.C., is chair of the firm’s Estate Planning practice group. Mr. Hattenhauer’s practice is focused on providing tax, business, asset protection and estate planning advice for individuals, closely held business owners and fiduciaries. He provides counsel in sophisticated estate tax reduction strategies, and advises clients on strategies to arrange their affairs to pay the least amount of tax. He is experienced in...
Deborah L. Hildebran-Bachofen has been practicing with Manning Fulton since 1988. Debbie has a broad range of experience with closely-held corporations, including corporate mergers, acquisition and structuring issues, planning and tax accounting issues, private debt placement, and tax planning. Debbie becomes an important part of the company’s outside management team, advising business owners on day-to-day operations, drafting and negotiating contracts, and advising on financial matters...
Reed is a litigation attorney and focuses his practice primarily on state and local tax (SALT) controversies, including property tax, sales and use tax and other excise taxes, corporate and individual income tax. He represents clients in a variety of industries including retail, manufacturing, life sciences, and healthcare in matters involving tax strategy, administrative challenges and appeals, and contested cases before the North Carolina Property Tax Commission and North Carolina Office of...
A technically skilled, North Carolina State Bar certified specialist in estate planning and probate law and a frequent speaker on tax and estate planning topics, Mark Horn takes a comprehensive, proactive approach to his high net worth clients’ estate and tax planning situations, making recommendations in plain English and implementing the desired planning efficiently and responsively. Also serving many closely-held businesses, Mark often acts as the trusted adviser to multiple generati...
Chris Jones is a nationally recognized specialist in the areas of estate planning and business succession planning. Chris heads the firm’s Wealth & Estate Planning group and has substantial experience advising and counseling clients regarding sophisticated estate planning, business succession, asset protection, charitable planning, life insurance matters, and international estate planning. Understanding that each client has specific, unique objectives, Chris and his team provide cre...
Zac is certified by the North Carolina State Bar as a Board Certified Specialist in Estate Planning and Probate Law. He counsels individuals on their estate plans and helps them put in place the legal documents to achieve those plans (such as Last Wills, Trust Agreements, Durable Powers of Attorney, Health Care Powers of Attorney and HIPAA Authorizations). Zac also advises fiduciaries, such as estate Executors and Trustees, on administration matters. Zac's practice also involves assisting clo...
Clay Littlefield, a partner based out of the firm’s Charlotte and New York offices, is a member of the Federal and International Tax group. Clay’s practice concentrates on tax issues confronted by underwriters, issuers and investors participating in structured finance transactions, including mortgage and asset-backed securitizations, REMICs, CLOs, REITs, and similar structures. Clay’s practice also focuses on advising financial institutions on the tax and legal aspects of va...
Steve Long leads the firm's Tax and Employee Benefits practice. He has extensive experience working with employers in banking, retail, and technology to establish and maintain retirement plans, executive compensation agreements, stock incentive plans and other employee benefits. Steve also advises charities and other tax-exempt organizations regarding their IRC 403(b) and IRC 457 retirement plans, as well as issues related to compliance with Internal Revenue Service and state regulations conc...
Chad McCullen concentrates his practice in the areas of estate planning and administration, asset protection, business law, and commercial real estate matters. He is a Board Certified Specialist in Estate Planning and Probate Law. In his estate practice, Chad advises clients on planning strategies and prepares a wide variety of documents ranging from basic wills to complex trusts to achieve each client’s individual planning goals in the most tax efficient manner. Chad also represents fi...
Bill McNairy advises businesses on structuring private equity transactions, mergers and acquisitions, public offerings, and going private transactions. Bill is a CPA who uses his accounting experience to counsel family-owned businesses on issues related to tax law, trusts and estates, and tax saving strategies. Bill has an active private equity practice. He regularly assists funds with their portfolio company investments, acquisitions and fund formation matters. Bill has worked with a wide va...
Charlie Mercer is an attorney at Young Moore and Henderson, P.A. and represents clients before state and federal courts and administrative boards and commissions. He serves as a lawyer and advisor to corporations, partnerships, and individuals on a variety of issues, including state and local tax issues and economic development matters. A Fellow of the American College of Tax Counsel, Charlie is recognized by Best Lawyers in America in Tax Law and Commercial Litigation and by Chambers USA: Am...
Billy Moore provides a full range of services in the areas of federal and state taxation, including cost segregation, tax-free reorganization, incentive packages and inventory matters. He heads the firm's corporate tax practice and is one of the leaders of the corporate team. Billy's dealings in the federal controversy area have included work with Internal Revenue Service field agents, large case agents in the coordinated examination program, engineers and valuation experts, appeals officers,...
Bob Saunders is a tax and business lawyer with extensive experience in the nonprofit sector. He counsels primarily tax-exempt organizations, both charitable and non-charitable, on a multitude of federal and state tax controversy matters, estate planning, and tax-exempt financing. Bob helps all types of exempt organizations, including charities, religious organizations, educational organizations, trade associations, social welfare organizations and social clubs, in matters ranging from formati...
Working with a select group of entrepreneurs, family businesses, and nonprofits, Adam Tarleton provides counsel on tax, estate planning, and business matters to help clients protect and preserve their wealth and achieve their personal and financial goals. He is certified as a specialist in Estate Planning and Probate Law by the North Carolina Board of Legal Specialization. Adam works with high net worth individuals to design and execute estate plans that minimize the tax and other costs of tr...
Brad Van Hoy brings more than 20 years of experience in advising high-net worth individuals, closely-held business owners, executives, and family offices with their estate, tax, business, and philanthropic planning needs. Brad builds long-term relationships with his clients, guiding them through their unique opportunities and challenges, and helping them to realize, protect, and leave a legacy with what they have worked so hard to build. Whether crafting an estate or tax plan, advising on est...
Howard Williams has over 40 years of experience representing privately held companies and their shareholders. His diverse practice includes representation in connection with tax planning and litigation, general corporate work, employee benefits and executive compensation, and aviation matters. He has extensive experience representing businesses in tax disputes or controversies in district courts, the United States Tax Court, and before the Internal Revenue Service and North Carolina Departmen...
Mike Wilson focuses his practice on taxation, mergers and acquisitions, and joint ventures. He represents clients in a variety of industries, including healthcare, manufacturing, defense, technology, food and beverage, real estate, and renewable energy. Mike handles tax structuring for mergers and acquisitions for private equity funds and strategic buyers and sellers (including ESOP transactions), prepares fund formation and governing documents for private equity funds, and advises family off...
Keith Wood is both an attorney and CPA with a special background in taxes. He also is a board-certified specialist in estate planning and probate law. Keith’s practice is focused on business, tax and estate planning for a wide range of clients, including new startups, entrepreneurs and multigenerational family-owned businesses. He counsels these closely held enterprises in the unique challenges they face – from succession planning, tax planning and management structures to effecti...
William Gaskins is an Associate in the firm’s Tax practice. William advises clients on tax issues associated with real estate and other corporate transactions, including qualified opportunity fund investments, affordable housing/low income housing tax credits, and other investment funds. He also devotes part of his practice to tax audits, including defending business audits. Prior to joining MMM, William served as a law clerk for the Honorable Patricia W. Griffin on the Delaware Court o...
Caitlin Horne is a member of Moore & Van Allen’s Wealth Transfer group. She is North Carolina Board Certified Specialist in estate planning and probate law and holds an advanced degree in Taxation with a Certificate in Estate Planning from Georgetown University Law Center. Caitlin’s practice is focused on providing high-net-worth individuals and multigenerational families with sophisticated estate, tax, and business planning. A member of both the North Carolina and South Carol...
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