Tim provides strategic counsel on tax matters contested by the Internal Revenue Service, the Wisconsin Department of Revenue, and the taxing authorities of other state and local jurisdictions. Contested matters, for Fortune 1000 and other clients, include:
- Federal income taxation of banks, insurance companies, and manufacturers
- Multistate apportionment and allocation of income
- Transfer pricing among affiliated entities
- Sales and use tax for retailers, manufacturers, and construction contractors
Tim has long been considered a “go-to” attorney on Wisconsin tax matters, both for out-of-state and Wisconsin-based companies. He regularly represents taxpayers with complex tax matters in administrative appeals, and in litigation before the Tax Appeals Commission and the Wisconsin appellate courts. It can be said that Tim “wrote the book” on Wisconsin taxes, as he is a principal author of The Complete Guide to Wisconsin Sales & Use Taxes, a treatise covering all aspects of the Wisconsin sales and use tax system, and the author of Wisconsin Business Taxes, an extensive examination of all Wisconsin business taxes.
Tim is also a highly regarded adviser on tax planning, for both federal and state tax matters. His counsel enables maximum tax efficiency for client mergers, acquisitions, and joint ventures. Representative transactions include taxable and tax-free reorganizations, restructurings, recapitalizations, and spin-offs of both public and private companies. Tim’s representation also regularly includes tax planning and structuring with respect to sales involving S corporations, partnerships and LLCs, transactions on which Tim also has lectured and written extensively. In the mergers and acquisition area, Tim is a noted expert on transactions involving deferred and contingent consideration and liabilities, having published a leading treatise on the subject.
Tim is a former Chair of the State Bar of Wisconsin’s Taxation Section. A thought leader on tax issues, he is a frequent speaker to legal and accounting groups across the country and served as an adjunct professor in federal income taxation for many years at the University of Wisconsin Law School. Tim also regularly advises taxpayers and trade industry groups with respect to developing tax policy, including the drafting and development of Wisconsin tax statutes and regulations, and has testified before state legislative committees concerning tax matters.