Tax

Howard & Howard tax professionals provide a full range of planning, compliance and litigation services to businesses, individuals, and not-for-profit entities.

As attorneys, we complement our client’s team of financial advisors in that we can assure conversations with us are protected from disclosure. This confidential attorney-client relationship enables us to provide greater value through strategic tax planning, advocacy and assistance with matters before the IRS and other administrative agencies.

The Howard & Howard taxation group is comprised of seasoned attorneys with experience in nearly every industry. Our tax attorneys have business and financial backgrounds, serve as professors in taxation and frequently lecture at colleges, universities and professional conferences. Many of our tax professionals have public accounting, corporate and in-house tax counsel backgrounds.

As attorneys with the ability to defend our tax positions in court, we are best suited for rendering opinions and structuring transactions. If opinions are challenged, we defend such positions through litigation when necessary.

We work with our clients to add value through efficient tax minimization strategies, planning, and compliance with ever-changing tax requirements and controversies in the following areas:

  • Corporations & Businesses

    • Corporate tax
    • Pass-through entities, including partnerships and S corporations
    • Entity selection and formation (e.g., corporations, partnerships, LLCs, LLPs, S corporations, etc.)
    • Tax planning and structural considerations in acquisitions and dispositions, mergers, reorganizations, and spin-offs and split-ups
    • Succession planning
    • Disclosure and return preparation advice
    • Employee benefit plans, pension, profit sharing and ERISA
    • Executive compensation arrangements and incentives, including sections 162(m), 280G, and 409A planning and document compliance
    • Employment and payroll taxes, including contractor v. employee, multi-state review, corporate policy and third-party administrative guidance
    • Not-for-profit counseling including qualifying and/or maintaining federal and state tax exempt status
  • State & Local Tax

    • Income, franchise, personal property, transfer and severance taxes
    • Sales and use taxes
    • Unitary business group analysis
    • Constitutional nexus limitations
    • Real estate and property taxes, appeals and uncapping transfers
    • Voluntary disclosure agreements (VDA)
    • Unclaimed property compliance, audit defense and development of corporate policy
    • Multi-state incentive comparisons
  • International Tax

    • Multi-national tax planning and organizational structuring
    • Inbound and outbound transactions
    • Controlled foreign corporations (CFC)
    • Permanent establishment determinations
    • IC-DISC entity formation and reporting
    • Passive foreign investment company (PFIC) planning and compliance
    • Tax treaty interpretation, planning and guidance
    • Transfer pricing agreements, policy drafting and counseling
    • Expatriate tax counseling and establishment of corporate policy for international workforce
  • Credits & Incentives

    • Federal, state and international research tax credits (R&D) for industries such as:
      • Manufacturing, product design, transportation and logistics
      • Construction, architectural and engineering
      • Financial institutions
      • Software
    • Energy and sustainability incentives
    • Domestic production activities deduction (DPAD)
    • Business incentives for corporate expansions
      • Multi-state and international incentive comparisons
      • Statutory and negotiated incentives for corporate expansion, relocation, renovation or consolidation
    • Accelerated cost recovery strategies for facilities and fixed assets, including planning associated with tangible property regulations for repairs and maintenance
  • Estate Planning, Probate and Trust Administration

    • Estate, Gift and Generational Planning for Taxable and Non-Taxable Estates
    • Income Tax Planning for Estates and Trusts
    • Tax Elements Regarding Estate Planning, Probate Law and Trust Administration
    • Contested Estate and Gift Tax Matters
    • International Estate Tax Planning
    • Charitable Tax Planning
    • Fiduciary Income Tax (Trusts and Estates)
    • Disclosure and Tax Return Preparation Advice
    • Review and Tax Analysis of Existing Wills and Trusts
  • Tax Controversy & Litigation

    • Tax litigation, including appeals of IRS audits to the U.S. Tax Court and Federal District Courts
    • Appeals of state audits to Tax Tribunals and Courts of Claim
    • Representation of individuals and businesses in federal, state, and local administrative proceedings
    • Representation of CPAs, tax and other financial advisors in federal and other governmental or administrative proceedings
    • Real estate and property tax appeals
    • Unclaimed property audit defense
  • Tax Planning for Individuals

    • Individual income tax planning
    • Disclosure and return preparation advice
    • Representation at all levels of IRS and governmental agency investigations, audits, appeals and litigation
    • Medicare surtax under the Patient Protection and Affordable Care Act
    • Compliance with disclosure requirements relating to interests in and transactions with foreign trusts, entities and financial accounts, including Foreign Bank Account Reporting (FBAR)
    • Expatriate tax counseling
  • Specialty areas

    • Patient Protection and Affordable Care Act, including planning and reporting associated with applicable employer excise taxes
    • Excise Taxes
      • Medical device excise tax
      • Firearms excise tax
      • Other indirect taxes such as fuel, heavy highway vehicles, VAT and GST