Home > Practices > Tax Services

Planning

Tax planning on behalf of our individual and business clients is perhaps the most vital function of the tax group's practice. Our advice touches on a wide range of factual situations, including:

• Choice of entity for business operations including Subchapter C and S corporations, partnerships, and limited liability entities
• Corporate combinations and divisions
• Business and asset acquisitions
• Succession planning for family business interests
• Partnership, limited liability companies and corporate design and structure
• Advantageous use of limited liability companies
• Tax aspects of syndications and private placements
• Choice of entity for professional practice
• Tax aspects of bankruptcies and workouts
• Like-kind exchanges of real and personal property
• Tax consequences of international business transactions
• Deferred compensation and other retirement strategies
• Withholding and employment tax liabilities
• Employee vs. independent contractor issues
• Lease vs. purchase decisions
• Hospital/practitioner joint ventures

Tax attorneys at Clark Hill keep pace with the most current developments and tax planning techniques, but our philosophy is always to operate well within the client's realm of comfort as well as the law's structures.

Compliance

The function of tax planning is to select the appropriate tax result and the function of compliance is to reach that result. At Clark Hill, we have broad experience in assisting clients with the multitude of filings and reports required by federal, state, and local taxing authorities.

We frequently advise corporations and individuals about the appropriate reporting of significant business and personal transactions on federal and state income tax returns. We also prepare tax returns each year for individual clients. We have special expertise in the preparation of federal and state fiduciary income tax returns for estates and trusts, and in cooperation with estate planning and estate administration attorneys within the personal legal service group, we prepare and advise on federal estate and gift tax returns as well as filings under various state inheritance and estate tax laws.

Advocacy

In view of the complexity of tax laws of every type, controversies sometimes occur between taxpayers and taxing authorities about the proper interpretation of those laws. When such an occasion arises, tax lawyers at Clark Hill skillfully and aggressively advocate the position of the taxpayer in the appropriate forum.

Our attorneys have substantial experience in presenting cases to, and negotiating with, the audit staff and Appellate Division of the Internal Revenue Service. Very often a satisfactory resolution can be reached at this level. However, if necessary, are fully prepared to achieve the client's objectives through litigation. We have prosecuted numerous refund actions in the federal courts, and several of our lawyers are admitted to practice before the U.S. Tax Court.

At the state level, we are likewise experienced in handling audits and administrative appeals as well as tax litigation. Our attorneys have had substantial experience in dealing with representatives of the Michigan Department of Treasury, as well as in court cases before the Michigan Tax Tribunal, the Michigan Court of Claims, and the Michigan appellate courts.

Property tax matters are a specialty of the firm. We have litigated property tax appeals in the Tax Tribunal involving such diverse properties as a large industrial complex, a hotel, shopping centers, office buildings, large and small apartment complexes, a hunting and fishing club, and a horse racing track. Just as important, however, are the cases we have not litigated, but in which we have accomplished the client's objectives through skillful and knowledgeable negotiations with the local assessor.