Tax - McManimon & Scotland, L.L.C.

Tax

McManimon & Scotland, L.L.C. has an active and sophisticated tax practice. It deals regularly with complex questions of federal and state income taxation.

The firm has a particular expertise in all aspects of public (tax-exempt) finance and infrastructure finance. As counsel and special tax counsel for issuers, underwriters and developers, a significant part of the firm's public finance tax practice involves analyzing tax issues, structuring transactions and preparing related documentation and certifications. The firm's philosophy is to comply strictly with the Internal Revenue Code, Treasury Regulations, case law, and Internal Revenue Service pronouncements, while providing creative solutions to issues in an effort to provide the best possible results for our clients. In circumstances where the application of the federal income tax laws are uncertain with respect to a particular tax issue, the firm has requested and obtained formal guidance from the Internal Revenue Service in the form of private letter rulings.

The firm's experience also encompasses the full spectrum of federal corporate and personal tax concerns, such as income tax planning for corporations, S corporations, partnerships and sole proprietorships, formation and operation of 501(c)(3) organizations, and federal audits.

The firm's State and local tax practice includes planning, application for rulings, lobbying, advising on and assisting with applications for tax exemptions and abatements, representation of taxpayers before the New Jersey Division of Taxation and Department of Labor (with respect to employment taxes) in connection with audits, and the litigation of disputes before the New Jersey Tax Court and Office of Administrative Law. The firm has represented numerous "Fortune 500" corporations in all aspects of proceedings, and has litigated Corporation Business Tax cases involving allocation and apportionment issues, claims for refund, and unitary business tax issues, among others.

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