Tax

Practice Area

Tax

Lewis Brisbois lawyers represent clients in transactions to minimize tax controversies. Our clients include businesses, nonprofits, individuals, and fiduciaries. Attorneys in the Tax Practice collaborate with each other and across the firm to meet clients’ individual needs. We work closely with colleagues in other practice areas, principally mergers and acquisitions, private equity, litigation, and real estate.

Business Transactions & Compliance
Lewis Brisbois tax lawyers assists clients in mergers, acquisitions, leveraged buyouts and divestitures. We are prepared to obtain rulings from the Internal Revenue Service and state and local tax authorities. We offer advice on ongoing tax compliance in day-to-day business issues.

New & Small Businesses
Several of our attorneys focus on structure and tax planning opportunities for new and small businesses. We prepare tax-sensitive limited liability company agreements; organizational documents for corporations, limited partnerships, and buy-sell agreements.

Tax-Exempt Organizations
Our tax attorneys represent charitable foundations, trade associations, social clubs, social welfare organizations, religious organizations, and other exempt organizations. We advise clients on requests for tax ruling and determination letters; federal, state, and local tax exemptions; handle reorganizations and reclassifications; and counsel on IRS audits, fiduciary responsibilities, compensation issues, unrelated business income tax matters, and private foundation compliance problems.

Executive Compensation
The firm has experience in analyzing and preparing deferred and incentive executive compensation arrangements, including incentive and nonqualified stock option plans, stock bonus plans, and stock appreciation rights.

State & Local Taxes & Controversies
We advise clients on state and local tax planning and controversies in all Lewis Brisbois states. Additionally, Lewis Brisbois' attorneys have extensive experience on the range of state and local tax issues, including state income and franchise taxes, state and local sales taxes, state and local property taxes, state and local gross receipts taxes, state insurance premiums taxes, and more. Lewis Brisbois has offices throughout the country, so if a state or local tax controversy requires an appeal to the courts, we are prepared to undertake it.

Controversies with the Internal Revenue Service
Our attorneys routinely deal with tax audits at the agent level, protests before the IRS Appeals Office, refund claims, requests for rulings, and determination letters.

Tax Litigation
We represent clients in tax controversies before the U.S. Tax Court, federal district and appeals courts, and state and local tribunals. When appropriate, we consult with other firm attorneys with substantial litigation experience at all levels of government.

Tax Credits 
Our tax attorneys have a solid track record of advising clients in diverse types of transactions utilizing tax credits such as Low Income Housing Tax Credits (LIHTC) and New Market Tax Credits (NMTC), which has been preserved until 2019 as part of the Tax Cuts and Jobs Act of 2017. We have counseled some of the largest institutional investors in the country in projects ranging from mixed use developments, educational, light industrial/commercial redevelopment, community development centers, and others. Our tax attorneys partner with our corporate, financing, real estate, environmental and energy groups to provide clients with a turn key approach to project development utilizing LIHTC, NMTC, as well as other available tax credits.

Chair

Vice Chair

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