Charles A. Simmons

Charles A. Simmons

Shareholder

Charles A. Simmons has more than 50 years of legal experience in a broad range of tax advice to clients in transactional matters, tax litigation, tax planning for individuals and corporations, and the resolution of federal, state and local tax controversies, including five years as a Trial Attorney in the Tax Division of the U.S. Department of Justice. He is a member of The Florida Bar and the New York Bar Associations and has litigated federal and state tax controversies throughout the United States.

Concentrations

  • Federal and state administrative tax controversies and tax litigation
  • Federal, state, and multi-state tax planning
  • Federal and state corporate and individual tax planning

Capabilities

Experience

  • Representations include controversies with the Internal Revenue Service and various state tax agencies involving tax shelters, unitary taxation of multi-state and multi-national corporations, intercorporate transfer pricing, corporate acquisitions and reorganizations, tax exempt organizations, tax exempt financing, state domicile and residence issues, sales tax, civil tax audits, Special Agent’s investigations, private ruling requests and tax matters from inception through the courts.  General representation of corporate for-profit and not-for-profit entities.
  • Represented clients in a case of first impression establishing a corporate employer's rights to Federal Targeted Jobs Tax Credits notwithstanding the failure by state agencies to process applications; multimillion-dollar recovery obtained.
  • Represented a corporate client in obtaining a favorable discretionary ruling to change its entity classification.
  • Outside general counsel to a major closely held Florida real estate developer with approximately 11,000 residential single and multi-family units in Florida. Represented the developer in tax refund litigation against the United States wherein the Internal Revenue Service attempted to collapse the income stream from 100 year land leases and tax it all in the year of sale of the housing units; multi-million dollar recovery obtained.
  • Participated in drafting portions of the Tax Reform Act of 1969 applicable to not-for-profit corporations, their operation of for-profit ventures and the divestiture provisions applicable to private foundations.
  • Represented American citizens living abroad in Voluntary Disclosure Tax Cases.

Recognition & Leadership

  • Listed, The Legal 500 United States, 2012, 2016 and 2017
  • Listed, Super Lawyers magazine, New York Super Lawyers, 2006, 2009-2013
  • Listed, Tampa Bay magazine, Tampa Bay Top Lawyers, 2010
  • Rated, AV Preeminent® 5.0 out of 5

AV®, AV Preeminent®, Martindale-Hubbell DistinguishedSM and Martindale-Hubbell NotableSM are certification marks used under license in accordance with the Martindale-Hubbell® certification procedures, standards and policies.

  • Board of Governors and Chairman of Tax Section, Republican National Lawyers Association
  • Member, The Florida Bar and Tax Section
  • Member, New York State Bar Association and Tax Section
  • Member, American Bar Association and Tax Section
  • Advisory Committee, New York State Tax Commissioner
  • Chairman, Cornell State and Local Tax Group
  • Advisor, Straz Center Opera Tampa
  • Member, Council on State Taxation

Credentials

Education
  • LL.B., Cornell Law School, 1961
  • B.B.A., University of Miami, 1958
Admissions
  • Florida
  • New York
  • U.S. Tax Court
  • U.S. District Court for the Middle District of Florida
  • U.S. District Court for the Southern District of New York
  • U.S. District Court for the Eastern District of New York
  • U.S. Court of Federal Claims
  • Supreme Court of the United States