Charles Simmons has over 45 years of legal experience in a broad range of litigation, tax planning, and the resolution of federal, state and local tax controversies, including 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 controversies and litigation
· Federal, state, and multi-state tax planning
· Administrative tax matters
Significant Representations
· 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 agents investigations, private ruling requests and tax matters from inception through the courts.
· 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.
· Represented and advised the New York State Metropolitan Transit Authority and its agencies, Metro North Commuter Railroad, the Long Island Rail Road Company, New York City Transit Authority and Triborough Bridge and Tunnel Authority in claims against insurance carriers for property damage and economic loss claims resulting from the September 11, 2001 ("9/11") attack on New York City.
· Represented the New York State Metropolitan Transit Authority and its agencies, Metro North Commuter Railroad, the Long Island Rail Road Company, New York City Transit Authority and Triborough Bridge and Tunnel Authority in litigation against multiple insurance carriers for property damage resulting from the blizzard of 1996 and economic loss claims arising therefrom; 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.
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, Republican National Lawyers Association
· Member, New York State Bar Association and Tax Section
· Member, The Florida Bar and Tax Section
· Member, American Bar Association
· Advisory Committee, New York State Tax Commissioner
· Westchester County Industrial Development Agency
Awards & Recognition
· Selected, Super Lawyers magazine, 2006, 2009-2011
· Rated, AV® Preeminent™ 5.0 out of 5
Articles, Publications, & Lectures
Articles
· 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
Speeches
· 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, ALJ Hearing, 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, Federal Tax Litigation, Working with Accountants and Outside Experts and Protecting Their Work Product, 19th Annual Mid-America Tax Conference
· Speaker, Unitary Operations - State Tax Concepts, 21st Annual Mid-America Tax Conference
· Speaker, Qualified Plan Compensation After TEFRA, 22nd Annual Mid-America Tax Conference
· Speaker, Practice Before the Internal Revenue Service, 31st Annual Mid-America Tax Conference
(Also at New York, N.Y. Office)