Mr. Harden is a member of the Firm and is the chair of our tax practice. He is a transactional tax lawyer, responsible for structuring M&A, finance, joint ventures, executive benefits and intellectual property transactions. He also represents businesses, exempt organizations and entrepreneurs in federal and state tax controversies including audit, appellate, collections, criminal investigations and tax litigation. He coordinates the investigation of employee theft and third party fraud investigations.
Specific examples of Mr. Harden's legal experience include:
· Restructured the sale of a significant private closely held corporation adding $600 million in value.
· Assisted regional closely held family business in controlled bid sale, targeted value $20 million asset sale, achieved $50 million stock sale.
· Assisted business management in identifying employee theft (internal finance department), negotiated related tax settlement, obtained financing, abated more than $2 million in additions to tax over three years.
· Represented an exempt organization in a significant tax controversy resulting in an $8 million refund of federal employment taxes.
· Represented exempt hospital in significant UBIT appeal to IRS National Office, succeeded in settling prior to litigation for a low 5 figure amount.
· Assists in structuring benefits packages for Division 1-A College Sports Coaches.
· Structured and closed multiple private equity transactions for local entrepreneurial firm.
· Negotiated amnesty and civil settlement in nationally coordinated FBAR off shore program.
· Actively represents multiple taxpayers in defense of nationally coordinated tax shelter investigations and litigation.
· Represented world's third largest packer in a specific food industry in its finance of growth through Ohio state bond program.
· Structured and lead counsel in LBO of regional food manufacturer/distributor.
· Testified before US Treasury on scope of IRC section 337(d) regulations, on behalf of non-profit social clubs.
· Assisted in drafting and lobbying Ohio limited liability company law and ruling on federal tax treatment through Ohio State Bar Association.
· Special Counsel to the Ohio Attorney General, Education Section
Mr. Harden is an Eagle Scout, President of Erie Shores Council, BSA, general legal counsel, and is chair of Council's Risk Management Committee. He served as a scoutmaster (ten years) and as lay advisor to Tindeuchen Lodge Order of the Arrow. He is also a member of the BSA National Council.
From time to time he volunteers services with multiple charitable and community boards and projects serving the Lucas and Fulton County communities including Knights of Columbus, School Endowment, Financial Oversight Committee Swanton School Board, and as an adult advisor to/participant in other youth service programs including the Christian Appalachian Project and Catholic Charities.
Mr. Harden received an Extraordinary Personal Action Certificate and a Certificate of Merit from the American Red Cross for saving a life and the national BSA Heroism Award.
Professional Affiliations and Honors, Presentations
Martindale Hubbell AV rated, Mr. Harden was recognized as Best Lawyers in America's 2013 Lawyer of the Year in Tax Law, has been recognized as among the Best Lawyers in America since 1995, and Ohio Super Lawyers since its inception in 2004. He is an Ohio Bar fellow and a member of the Ohio State Bar Association, having served as chairman of the Federal Taxation Committee, Council of Delegates (1999 to date), and Legislative Screening Committee. When chairman of the Federal Taxation Committee, he assisted in drafting and lobbying Ohio's limited liability company law and amendments, and forming and nominating the first Specialization Board under the authority of the Ohio State Supreme Court to certify attorneys as Specialists in Federal Taxation, upon which Board he continues to serve.
Mr. Harden has served on the West Group Editorial Advisory Board.
He is a regular speaker and author on topics involving taxation and business law, and taught as an adjunct professor at the University of Toledo Law School. Recent publications include three articles on Ohio's Commercial Activity Tax available on the Firm's website.
Fiscal Year Businesses Qualify For Ohio Deduction in 2013
Lessons From the IRS Colleges and Universities Compliance Project
Proposed Ohio Sales Tax Broadens the Base
IC-DISCs After the ATRA of 2012
Dangling Over the Fiscal Cliff