Charles Simmons has 50 years of legal experience in a broad range of litigation, tax planning, and the resolution of federal, state and local tax controversies, including five years of tax litigation as a Trial Attorney in the Tax Division of the U.S. Department of Justice. He is a member of the New York and Florida Bars and has litigated federal and state tax controversies throughout the United States.
Areas of Concentration
· Tax, federal and state administrative controversies and litigation
· Federal, state, and multi-state tax planning
· Federal and state corporate and individual tax planning
Professional & Community Involvement
· Advisory Committee, New York City Tax Appeals Tribunal
· Advisory Committee, New York State Tax Tribunal
· Board of Trustees, Cornell Club of New York
· Chairman, Cornell State and Local Tax Group
· Board of Governors and Chairman of Tax Section, Republican National Lawyers Association
· Member, New York State Bar Association and Tax Section
· Member, The Florida Bar and Tax Section
· Member, American Bar Association and Tax Section
· Advisory Committee, New York State Tax Commissioner
· Westchester County Industrial Development Agency
Awards & Recognition
· Listed, Super Lawyers magazine, New York Super Lawyers, 2006, 2009-2013
· Listed, The Legal 500 United States, 2012
· Listed, Tampa Bay magazine, Tampa Bay Top Lawyers, 2010
· Rated, AV Preeminent® 5.0 out of 5
· Representations include controversies with the Internal Revenue Service and various state tax agencies involving tax shelters, unitary taxation of multi-state and multi-national corporations, intercorporate transfer pricing, corporate acquisitions and reorganizations, tax exempt organizations, tax exempt financing, state domicile and residence issues, sales tax, civil tax audits, Special Agent's investigations, private ruling requests and tax matters from inception through the courts. General representation of for-profit and not-for-profit entities.
· Represented Perdue Farms Inc. in a case of first impression establishing a corporate employer's rights to Federal Targeted Jobs Tax Credits notwithstanding the failure by state agencies to process applications; multi-million dollar recovery obtained.
· Outside general counsel to a major closely held Florida real estate developer with approximately 11,000 residential single and multi-family units in Florida. Represented the developer in tax refund litigation against the United States wherein the Internal Revenue Service attempted to collapse the income stream from 100 year land leases and tax it all in the year of sale of the housing units; multi-million dollar recovery obtained.
· Participated in drafting portions of the Tax Reform Act of 1969 applicable to not-for-profit corporations, their operation of for-profit ventures and the divestiture provisions applicable to private foundations.
Publications & Presentations
Articles, Lectures & Publications
· Author, "Supreme Court's Approval of Allocation of Administrative Expenses to Income Preserves Estate's Marital and Charitable Deductions [Hubert]," CCH Federal Tax Weekly
· Author, "New York Court Upholds Auto Damage Sales Tax Withholding [National Association of Independent Insurers]," RIA State and Local Taxes Weekly
· Moderator, Taxes Now and Hereafter, Republican National Lawyers Association, Annual Meetings, 2002-Present
· Moderator, Not-For-Profit Corporation Tax Exempt Bond Financing Seminar, Westchester County Industrial Development Agency
· Speaker, Wealth Preservation and Planning Techniques, Small Business Taxation Conference, Foundation for Accounting Education
· Speaker, Post Audit: Conciliation Conference, Administrative Law Judge Hearings, New York State Tax Appeals Tribunal, the Courts and Settlement, Small Business Consulting Conference, Foundation for Accounting Education
· Moderator, Industrial Revenue Bonds After Tax Reform: Dead or Alive?, Westchester County Office of Economic Development
· Speaker, Real Estate Investment Trusts, Real Estate, Tax and Financial Aspects, Practicing Law Institute
· Speaker, Annual Mid-America Tax Conferences:
· Federal Tax Litigation, Working with Accountants and Outside Experts and Protecting Their Work Product,
· Unitary Operations,
· Qualified Plan Compensation After TEFRA,
· Practice Before the Internal Revenue Service
(Also at Tampa, Florida Office)