At the Tennessee law firm of Kramer Rayson LLP, our taxation practice has been an integral part of our firm’s history almost from inception. Our practice has included and continues to include a strong emphasis on representing taxpayers with regard to real property tax disputes and other state and local tax issues, including Tennessee sales and use tax. We are skilled in representing clients in audits as well as in any administrative hearings or litigation that may arise.
Lawyer Leslie L. Shields works with Kramer Rayson LLP in a special counsel capacity. Over the past 35 years, she has handled a vast array of civil and criminal tax cases across the Southeast. Cityview magazine has repeatedly named her Knoxville’s “Top Attorney” for tax law and income tax IRS resolutions.
Addressing A Wide Array Of Tax-Related Matters
We assist individual taxpayers, businesses, return preparers and certified public accountants (CPAs) with the following matters, among others:
- Tennessee sales and use taxes
- Representation before the IRS
- Real estate tax disputes
- Taxation concerns related to business and personal estate planning
- Tax issues related to choice of business entity (LLC, corporation, etc.)
- Representation before state and federal tax authorities
- Deferred compensation and tax liability
- Delinquent and amended tax returns
- Offshore voluntary disclosure
- Contesting fraud penalties and return preparer penalties
- Circular 230 requirements
Kramer Rayson LLP has handled many cases with multimillion-dollar tax implications. Recently, we advised General Motors in a matter pertaining to $7 million in taxes.
A Legacy Of Landmark Decisions
The long history of our firm’s work in this area can be seen in landmark cases and administrative decisions such as:
- United States vs. Boyd, 378 US 39, 12 L.Ed.2d 713 (1964)
- Union Carbide Corporation vs. Alexander, 679 S.W.2d 938 (Tenn. 1984)
- Lockheed Martin Energy Systems, Inc. vs. Johnson, 78 S.W.3d 918 (Tenn. App. 2002)
- Aluminum Company of America, Inc. (AJ, Blount Co. Tax Year 1991)
- Clean Harbors, Inc. (AJ, Hamilton County Tax years 2004, 2005 and 2006)
- Alcoa Inc. (AAC Blount County, Tax Years 2001, 2002 and 2003)
- Saturn Corporation (AJ, Maury County, Tax years 1996 – 1999)
These cases reflect important challenges to attempts by state and local governments to tax major federal government contractors as well as large- and medium-sized manufacturers and other businesses in Tennessee.