Mr. Smiley began his legal career as a law clerk to Judge Arnold Raum of the United States Tax Court. He joined Caplin & Drysdale in September 1978 and became a Member of the firm in January 1983.
Mr. Smiley is fluent in French and Russian.
He represents a number of large family-held businesses, for whom he provides not only business tax advice, but also general business, trust, estate, and gift advice.
Mr. Smiley also represents a number of international finance organizations, for whom he does international tax planning work, primarily in the areas of international structured finance and transfer pricing matters, including advanced pricing agreements in particular.