J. Paul Varner

J. Paul Varner: Attorney with Butler Snow LLP AV stamp icon
  • Practice Group Leader, Tax Group at Butler Snow LLP (365 Attorneys)
  • Renaissance at Colony Park, 1020 Highland Colony Parkway, Suite 1400, P.O. Box 6010, Ridgeland, MS 39157
    View J. Paul Varner's other office locations
  • Peer Reviews

    4.9/5.0 (3)
  • Profile Visibility [ i ]
    • #39 in weekly profile views out of 832 Attorneys in Ridgeland, MS
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Attorney Awards

Biography

Paul has extensive experience in tax controversy matters. He is a fellow of the American College of Tax Counsel.

Distinctions

•fellow, American College of Tax Counsel
Best Lawyers in America
•Tax Law, 2007-2019
•Trusts and Estates, 2001-2019
•Lawyer of the Year, Trusts and Estates, 2017
•Lawyer of the Year, Tax Law, 2015, 2018
Chambers HNW
•Private Wealth Law (Mississippi), 2017-2018
Super Lawyers
•Mid-South Super Lawyers, Tax: Business, 2006-2008, 2011-2018
•Top 50: Mississippi Super Lawyers, 2016
•Certified Public Accountant, Mississippi
•Mississippi Legal Correspondent, State Tax Notes
•Mississippi Tax Institute, Board of Trustees, 1993-1995
Martindale-Hubbell
•AV - Preeminent Peer Review Rated

Civic Involvement

•Andrew Jackson Council of the Boy Scouts of America, Executive Board, Board Member
•YMCA of Metro Jackson, Board of Directors, Former Chairman
•Community Foundation of Greater Jackson, Former Vice Chair
•Mississippi Hurricane Recovery Fund, Former Officer

In the News

•Chambers High Net Worth 2018 Recognizes 4 Butler Snow Attorneys
•106 Butler Snow Attorneys Listed in 2017 Mid-South Super Lawyers and Rising Stars
•147 Butler Snow Attorneys Named in Best Lawyers, 18 Named “Lawyer of the Year”
•Corporate Close-Up: Mississippi’s Ambiguous Apportionment Rules for Manufacturers - Bloomberg BNA
•Ole Miss Inks Deal To Halve IRS Bill Over Nike, Coke Programs - Law360
•102 Butler Snow Attorneys List in 2015 Mid-South Super Lawyers and Rising Stars
•117 Butler Snow Attorneys Listed in 2013 Mid-South Super Lawyers
•Butler Snow Selected as Society of Trust and Estate Practitioners’ 2013 North American Team of the Year Finalist

Papers, Presentations, & Publications

•Co-Presenter, “Update on Anti-PIC Laws” New York University 2002 Institute on State and Local Taxation.
•Co-Presenter, Overview of Mississippi Sales and Use Tax, Lorman, 2011-2014.
•Presenter, Tax Changes in the Healthcare Reform Act of 2010, Financial Planning Association of Mississippi, 2010.
•Author, IRS Proposes New Audit Me Disclosure Requirement, Pointe Innovation, Spring 2010.
•Author, Mississippi's Tax Commission is Replaced by Department of Revenue and Independent Board of Tax Appeals, Mississippi Tax Bulletin, July 2010.
•Author, Change in Mississippi Contractor's Tax Impacts Refinery Owners and Contractors That Construct Improvements at Refineries, Mississippi Tax Bulletin, May 2010.
•Author, New Mississippi Corporate Franchise Tax Regulation Many Tax Certain Loans from Affiliates, Mississippi Tax Bulletin, December 2009.
•Author, The Tax Relief Act of 2010: An Overview of Business Incentives, Planning Notes, April 2011.
•Author, The Tax Relief Act of 2010: An Overview of Estate, Gift and Generation-Skipping Transfer Tax Provisions, Planning Notes, January 2011.
•Author, Planning for Largest Tax Increase in U.S. History, Planning Notes, November 2010.
•Author, New Law Provides Significant Tax Breaks to Businesses, Planning Notes, September 2010.
•Author, IRS Implements New Corporate 'Audit Me' Disclosure Requirement, Planning Notes, August 2010.
•Author, Estate Tax: Gone Today, But Still Requires Planning, Planning Notes, January 2010.
•Author, Passive Activity Loss Rules: Members in LLC and LLP Are Not Limited Partners, Planning Notes, September 2009.

Recent Blogs

•U.S. Supreme Court Overturns Physical Presence Test Giving States Authority to Collect Sales Tax from Remote Sellers
•Ole Miss Substantially Prevails in Tax Court Case over Taxability of Coach Appearances
•Mississippi Supreme Court Finally Disconnects The Line On Dividend Exclusion Statute In The AT&T Case
•Mississippi Legislature Passes Significant Tax Relief

American College of Tax Counsel

The Best Lawyers in America®, Tax Law, Trusts and Estates

Mid-South Super Lawyers®, Tax

• Certified Public Accountant (Miss.)

• Mississippi Legal Correspondent, State Tax Notes

• Mississippi Tax Institute
- Board of Trustees, 1993-1995

• AV-rated, Martindale-Hubbell

Associations

• American Bar Association
- Taxation Section
-- State and Local Tax Committee

• Institute for Professionals in Taxation

• National Association of Property Tax Attorneys

• Mississippi Bar Association
- Taxation Section

• Mississippi Society of Certified Public Accountants 1987-111997-11

• Capital Area Bar Association

Experience

Fed Gift Tax Controversy. Representation of taxpayers in U.S. District Court to contest transferee liability for unpaid gift taxes.

Fed Income Tax Controversy. Representation of taxpayers before the IRS Appeals Division and the U. S. Tax Court to contest proposed assessments of income tax.

Fed Estate Tax Controversy. Representation of estate in the U.S. Tax Court to contest the disallowance of a charitable deduction for a post mortem grant of a conservation easement.

Fed Gift Tax Controversy. Representation of taxpayers before the IRS Appeals Division to defend discounts claimed in connection with the valuations of gifted interests in family limited partnerships.

State Tax Controversy. Representation of multi-state corporaton in Miss. Chancery Court involving the issue of how to apportion income earned from electronic commerce.

State Tax Controversy. Representation of out-of-state individual taxpayers in multi-million dollar Miss. income tax assessment; taxpayers could not post jurisdictional bond, so relief was secured in TRO action in Miss. Chancery Court resulting in favorable settlement for taxpayers of approximately 25% of original assessment..

State Tax Controversy. Representation of Fortune 500 company in multi-million dollar income tax assessment and refund action in Miss. Chancery Court resulting in $4,000,000 refund (issue was whether gain on sals of business was business income or nonbusiness income under UDITPA).

State Tax Controversy. Representation of multi-state corporation seeking refund of state use taxes pursuant to exemption based on payment of sales tax to another state on the same transactionn Weeks Dredging & Contracting, Inc. v. MS State Tax Commission, 521 So. 2d 884 (Miss. 1988).

State Tax Controversy. Representation of multi-state corporation in Miss. Chancery Court contesting the disallowance of deductions for premiums paid to captive insurance company.

Tax Deferred Exchanges. Representation of numerous taxpayers in structuring and documenting forward and reverse like kind exchanges of real property.

Corporate Reorganizations. Representation of numerous corporations in structuring acquisitive and divisive tax-free reorganizations.

Private letter Rulings. Representation of numerous taxpayers to successfully obtain private letter rulings on various issues from both the IRS and the Miss. State Tax Commission.

State Tax Controversy. Representation of Fortune 500 company in Million Dollar plus assessment of income tax from the disallowance of royalties paid to an affiliate for use of affiliate's intellectual property.

Papers, Presentations & Publications

• Co-Presenter, "Overview of Mississippi Sales and Use Tax," Lorman, 2011.

• Presenter, "Tax Changes in the Healthcare Reform Act of 2010," Financial Planning Association of Mississippi, 2010.

• "IRS Proposes New Audit Me Disclosure Requirement," Pointe Innovation, Spring 2010.

• "Mississippi's Tax Commission is Replaced by Department of Revenue and Independent Board of Tax Appeals," Mississippi Tax Bulletin, July 2010.

• "Change in Mississippi Contractor's Tax Impacts Refinery Owners and Contractors That Construct Improvements at Refineries," Mississippi Tax Bulletin, May 2010.

• "New Mississippi Corporate Franchise Tax Regulation Many Tax Certain Loans from Affiliates," Mississippi Tax Bulletin, December 2009.

• "The Tax Relief Act of 2010: An Overview of Business Incentives," Planning Notes, April 2011.

• "The Tax Relief Act of 2010: An Overview of Estate, Gift and Generation-Skipping Transfer Tax Provisions," Planning Notes, January 2011.

• "Planning for Largest Tax Increase in U.S. History," Planning Notes, November 2010.

• "New Law Provides Significant Tax Breaks to Businesses," Planning Notes, September 2010.

• "IRS Implements New Corporate "Audit Me" Disclosure Requirement," Planning Notes, August 2010.

• "Estate Tax: Gone Today, But Still Requires Planning," Planning Notes, January 2010.

• "Passive Activity Loss Rules: Members in LLC and LLP Are Not Limited Partners," Planning Notes, September 2009.

Areas of Practice (8)

  • Tax
  • Taxation of Businesses
  • State and Local Tax
  • Tax Controversy
  • Tax Exempt Organizations
  • Wealth Transfer Planning (Domestic)
  • Estates and Trusts
  • Estate Administration/Probate

Education & Credentials

Contact Information:
(601) 985-4552  Phone
(601) 985-4500  Fax
www.butlersnow.com
University Attended:
University of Mississippi, B.B.A., Accounting, 1977
Law School Attended:
University of Mississippi, J.D., Editorial Board, Mississippi Law Journal, 1982; New York University, LL.M., Taxation, 1984
Year of First Admission:
1982
Admission:
1982, Mississippi
Memberships:

Associations

American Bar Association

Taxation Section

State and Local Tax Committee

Institute for Professionals in Taxation

Capital Area Bar Association

National Association of Property Tax Attorneys

Mississippi Bar Association

Taxation Section

Mississippi Society of Certified Public Accountants

Board of Governors, 1987-1989

Board of Governors, 1997-1999

Reported Cases:
Experience: Controversies; Fed Gift Tax Controversy. Representation of taxpayers in U.S. District Court to contest transferee liability for unpaid gift taxes.; Fed Gift Tax Controversy. Representation of taxpayers before the IRS Appeals Division to defend discounts claimed in connection with the valuations of gifted interests in family limited partnerships.; Fed Estate Tax Controversy. Representation of estate in the U.S. Tax Court to contest the disallowance of a charitable deduction for a post mortem grant of a conservation easement.; Fed Income Tax Controversy. Representation of taxpayers before the IRS Appeals Division and the U. S. Tax Court to contest proposed assessments of income tax.; State Tax Controversy. Representation of multi-state corporation in Miss. Chancery Court involving the issue of how to apportion income earned from electronic commerce.; State Tax Controversy. Representation of out-of-state individual taxpayer in multi-million dollar Miss. income tax assessment; taxpayer could not post jurisdictional bond, so relief was secured in TRO action in Miss. Chancery Court resulting in favorable settlement for taxpayer of approximately 25% of original assessment.; State Tax Controversy. Representation of Fortune 500 company in multi-million dollar income tax assessment and refund action in Miss. Chancery Court resulting in $4, 000, 000 refund (issue was whether gain on sale of business was business income or nonbusiness income under UDITPA).; State Tax Controversy. Representation of Fortune 500 company in Million Dollar plus assessment of income tax from the disallowance of royalties paid to an affiliate for use of affiliate's intellectual property.; State Tax Controversy. Representation of multi-state corporation seeking refund of state use taxes pursuant to exemption based on payment of sales tax to another state on the same transaction. Weeks Dredging & Contracting, Inc. v. MS State Tax Commission, 521 So. 2d 884 (Miss. 1988).; State Tax Controversy. Representation of multi-state corporation in Miss. Chancery Court contesting the disallowance of deductions for premiums paid to captive insurance company.; Planning; Tax Deferred Exchanges. Representation of numerous taxpayers in structuring and documenting forward and reverse like kind exchanges of real property.; Corporate Reorganizations. Representation of numerous corporations in structuring acquisitive and divisive tax-free reorganizations.; Private letter Rulings. Representation of numerous taxpayers to successfully obtain private letter rulings on various issues from both the IRS and the Miss. State Tax commission.
ISLN:
901842242

Peer Reviews

Documents (4)

Documents by this lawyer on Martindale.com

Affiliations

Lex Mundi

Ridgeland, Mississippi

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