Carl E. Hartley is head of Baker Donelson's Tax Department and has held that position since 2003. He concentrates his practice in federal as well as state and local taxation law, as well as representing clients in corporate law and real estate law matters. Mr. Hartley's federal tax practice includes choice and formation of business entities; capital formation; acquisitions and divestitures; mergers, reorganizations and restructuring of business entities; business tax planning; and tax considerations in regard to real estate transactions. He represents both businesses and individuals in federal tax audits.
Mr. Hartley's state and local tax practice also includes choice and formation of business entities under applicable state tax law; as well as tax planning regarding various business structures and transactions. Mr. Hartley has represented numerous business clients before the Tennessee and Georgia Departments of Revenue, including representation in audits involving a variety of state and local taxes, nexus inquiries, penalty waiver requests, applications for tax exemptions, benefits and incentives, and voluntary disclosure agreements. He also regularly assists clients in connection with state tax disputes with or nexus inquiries from revenue departments in numerous other states, as well as assist with tax planning opportunities in such other states.
Combustion Engineering, Inc. v Tennessee Commissioner of Revenue — Successful challenage to interest rate computation process.
High Country Adventures et al v Polk County, Tennessee — Successful constitutional challenage to local business privilege tax.
Eastman Chemical Co. v Tennessee Commissioner of Revenue — Represented amicus in overall effort which successfully sustained the industrial machinery exemption for certain chemical reaction processes.