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Sara Elizabeth McManus


Sara McManus has experience in a variety of tax-related areas, including tax controversy, conservation easements, non-profit and exempt organizations, and estate and succession planning.

Professional Biography

Ms. McManus holds an LL.M. in Taxation and has experience in a wide variety of tax-related areas, including federal tax controversy, state and local tax controversy, conservation easements, nonprofit and exempt organizations, and estate and succession planning, including international estate planning.

Ms. McManus also has experience in probate litigation including representation of estates as well as matters related to creditor claims. Ms. McManus has experience representing investors and developers as to EB-5 immigration.

Ms. McManus has experience representing individual and business taxpayers before the Internal Revenue Service, the United States Tax Court and the Tennessee Department of Revenue. Representative tax controversy matters include negotiation of installment agreements for individual and business taxpayers, representation of estates as to audits of federal estate tax returns, and representation as to federal and state level audits of individuals and businesses.

  • Named a Best Lawyers in America® "Ones to Watch" in Tax Law (2021)
  • Named a Mid-South Rising Star by Mid-South Super Lawyers (2016 – 2018, 2020)
  • President-Elect – Southeast Tennessee Lawyers' Association for Women (SETLAW) Board of Directors
  • Member – Northside Neighborhood House Board of Directors
  • Volunteer – Volunteer Income Tax Assistance
  • "State/Local Tax Update - Wayfair," Second Annual Manufacturers Forum (May 2019)
  • "COST's Southeast Regional State Tax Seminar" (June 2018)
  • "2018 Tennessee Tax and Finance Seminar for Manufacturers" (January 2018)
  • "The Probate Process from Start to Finish," National Business Institute (December 2015)
  • "Estate Administration Procedures: Why Each Step Is Important," National Business Institute (August 2014)
  • "Tax Changes and Conversations with Donors," Greater Chattanooga Area Planned Giving Council (April 2013)


  • University of Florida, LL.M. in Taxation, 2011
  • Washington & Lee University School of Law, J.D., 2010
    • Senior Articles Editor – Journal of Civil Rights and Social Justice
  • Emerson College, B.F.A., magna cum laude, 2004
  • University of Mary Washington, 2002


  • Tennessee, 2010
  • U.S. Tax Court
  • U.S. District Court for the Eastern District of Tennessee

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