Best Lawyers in America for Litigation and Controversy - Tax

Farid Khosravi is a top attorney recognized by Best Lawyers in the practice area(s) of Litigation and Controversy - Tax and Tax Law. Farid, who practices law in Atlanta, Georgia, has been recognized since 2024. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Farid is held by other top lawyers in the same geographic and legal practice area.

William M. Sharp Sr. is a top attorney recognized by Best Lawyers in the practice area(s) of International Trade and Finance Law, Litigation and Controversy - Tax and Tax Law. William M., who practices law in Tampa, Florida, has been recognized since 2005. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which William M. is held by other top lawyers in the same geographic and legal practice area.

Mark Westlake works with entrepreneurs, individuals and businesses to minimize their state and federal tax liabilities. In the area of business tax counseling, Mark advises clients to effectively organize and establish entities where tax burdens are a principal concern. He also represents these clients in structuring, negotiating, documenting and implementing transactions that are sensitive to tax ramifications. Mark is regularly called upon to resolve tax controversies of all sizes and level...

A Certified Tax Law Specialist, Best Lawyers ® honoree, CPA, and senior partner in the firm, Brandon Keim combines litigation experience and a strong understanding of accounting and business concepts in tax matters to represent clients in defense of taxing authorities and provide strategic tax advice before a dispute arises. Brandon joined Frazer Ryan after serving as a senior trial attorney with the Internal Revenue Service. At the IRS, he received the Chief Counsel National Award for Su...

Clark Calhoun represents clients in state tax controversy and litigation matters in Georgia, California, and other states before state taxing authorities, city and county boards, state trial and appellate courts, and the U.S. Supreme Court. He has secured a multimillion-dollar income tax refund in a Georgia Tax Tribunal action, received a refund of overpaid 911 taxes, defended companies against unjustified state transfer-pricing assessments, and earned property tax refunds for nonprofit entit...

Nicholas K. Niemann is a top attorney recognized by Best Lawyers in the practice area(s) of Business Organizations (including LLCs and Partnerships), Closely Held Companies and Family Businesses Law, Litigation and Controversy - Tax, Tax Law and Trusts and Estates. Nicholas K., who practices law in Omaha, Nebraska, has been recognized since 2013. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Nicholas K. is held by other top lawyers in the s...

David Scruggs has represented taxpayers in appeals in numerous states and before local and state boards of equalization. He has also represented taxpayers in litigation before state and federal courts. He was co-counsel in the landmark Memphis Bank & Trust Co. v. Garner property tax case decided by the U.S. Supreme Court. He is AV-rated by Martindale-Hubbell. He was also recently selected by his peers for inclusion in The Best Lawyers in America 2019 in the fields of Administrative/Regula...

For over 40 years, Otto has helped individuals, business owners, and employers comply with and plan for laws and regulations related to federal and state taxation, employee benefits, and executive compensation. He assists clients with audits, investigations, and regulatory disputes related to these areas, and advises businesses and their owners regarding business transactions and long-term business succession and estate planning. Otto also has significant experience in federal procurement reg...

Jamie G. Houston, III, was admitted to the Mississippi Bar in 1976. He has been admitted to practice in the United States Court of Appeals for the Fifth Circuit, the United States District Courts for the Northern and Southern Districts of Mississippi, and the United States Tax Court. His experience includes practice in corporate and business law, tax and estate planning and administration. Jamie is a Certified Public Accountant (Retired).

Carley Roberts is a top attorney recognized by Best Lawyers in the practice area(s) of Litigation and Controversy - Tax and Tax Law. Carley, who practices law in Sacramento, California, has been recognized since 2023. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Carley is held by other top lawyers in the same geographic and legal practice area.

M. Courtney Williams' law practice involves advising companies on all aspects of their business, including employee benefits, mergers and acquisitions, securities, and federal, state, and local tax matters. In connection with his employee benefits practice, he regularly represents clients in connection with the formation, operation, and termination of employee benefit plans. In addition to the design and drafting of these plans, Courtney handles compliance matters involving the Internal Reven...

Sharon Katz-Pearlman focuses her practice on the representation of large multinationals, partnerships, and other taxpayers, before the IRS. She represents clients from the pre-exam phase (voluntary disclosures, pre-filing agreements) through examination, appeals, and into litigation if necessary. In addition, Sharon has represented clients using the full range of IRS Alternative Dispute Resolution techniques which are available to taxpayers, and advises large companies on the IRS’s Comp...

Richard J. Sapinski is a Member of the Sills Cummis & Gross White Collar and Corporate Investigations and Integrity Practice Groups. His practice involves white collar defense on both federal and state levels and civil and criminal tax litigation, as well as international tax reporting and compliance issues. Before entering private practice, he was employed by the IRS Office of the District Counsel as a Trial Attorney and later as a Special Trial Attorney (international) with the IRS Offi...

“Charlie was the ultimate service provider. He is vastly experienced and had a great understanding of our issues. He was the best to deal with in every way.” – Client quote in Chambers USA Charlie Mercer focuses his practice on state and local tax controversies (SALT), including property tax, sales and use tax, and corporate and individual income tax. Charlie has extensive experience representing taxpayers in real property and business personal property tax appeals across No...

Bill's law practice focuses on a wide variety of tax, corporate and business matters, including deferred compensation, equity based incentive plans and the purchase and sale of owner-managed businesses - with an emphasis on developing exit strategies for the family or closely-held business owner. He also counsels clients on various federal, state and local tax issues. Thriving on creative solutions to complex issues, and believing that “if you are through changing, you are through&rdquo...

Michael A. Cottone is a top attorney recognized by Best Lawyers in the practice area(s) of Administrative / Regulatory Law and Litigation and Controversy - Tax. Michael A., who practices law in Nashville, Tennessee, has been recognized since 2026. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Michael A. is held by other top lawyers in the same geographic and legal practice area.