Carl E. Hartley was head of Baker Donelson's Tax Department for ten years culminating in March 2013. In these practice areas he represents a broad spectrum of clients, both individuals and businesses, including in particular manufacturers, distributors, wholesalers, retailers and service providers.
Mr. Hartley's state and local tax practice includes representing clients in a wide variety of tax controversies, both administratively and in court, opposing the Tennessee Department of Revenue as well as local counties and cities in this State. Such controversies have focused upon the Tennessee excise and franchise taxes, sales and use taxes, real and personal (both tangible and intangible) property taxes, liquor-by-the-drink taxes, hotel-motel taxes, mineral severance taxes, real estate transfer taxes, private chapter taxes, among others. Mr. Hartley also represents clients opposing insurance related taxes before the Tennessee Department of Commerce and Insurance.
Mr. Hartley's state and local tax representation of clients includes not only controversies arising from audits and litigation, but also advice involving successor liability circumstances, penalty waiver requests, offers in compromise, applications for tax exemptions, benefits and incentives, and voluntary disclosure agreements. He regularly assists clients in Tennessee and several other states, including Georgia, in connection with state and local tax planning considerations, such as choice and formation of business entities and tax planning regarding various business opportunities and transactions; as well as advice as to nexus inquiries and many other multistate circumstances and planning considerations.
Mr. Hartley is also regularly involved in assisting clients in efforts to enact or oppose tax related legislation in the Tennessee Legislature. He testifies before various legislative committees and works closely with the Firm's Tennessee Public Policy Group to assist clients in their legislative endeavors. He has significant experience in drafting and, where necessary, opposing proposed tax laws and regulations during the legislative enactment or the administrative promulgation process.
Mr. Hartley also represents clients in a wide range of matters before the Tennessee Department of Economic & Community Development, including negotiations with that Department for purposes of seeking various types of financial assistance related to anticipated new or expanded locations within this State. He also assists clients with respect to completing and filing with that Department the appropriate applications and supporting data in order to receive training and/or infrastructure assistance from or through said Department.
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 and other tax audits, both during the IRS audit process as well as at the IRS appeals office; and represents clients in those administrative efforts seeking refund of taxes or abatement of penalties and interest. He has also represented clients before the U.S. Tax Court in contesting federal tax liabilities.