Skip to Main Content
Professional Photo
Professionals

Thomas J. Mahoney Jr.

Shareholder

Tom Mahoney serves clients in tax and business planning, transaction planning, tax controversies and general business issues.

Featured Experience


Has represented numerous clients, including publicly held clients, with respect to state and local tax audits, appeals, settlements and proceedings before the Alabama Tax Tribunal.

Wrote tax disclosures and opinions for securities filings for a publicly held REIT.

Structured a multi-million dollar sale-leaseback transactions for a REIT.

Professional Biography


Mr. Mahoney serves a range of clients from publicly held corporations and real estate investment trusts (REITs) to start-up companies and closely-held businesses. He counsels clients on the complexities of many areas of federal, state and local taxation, including acquisitions and divestitures, partnership allocations and distributions, S corporation qualification and operations, incentive compensation arrangements, like-kind exchanges, REIT qualification and operations, tax exempt organization qualification and reporting issues, tax abatements and incentives, international transactions, and state and local income, franchise and sales taxes.

Mr. Mahoney also provides day-to-day business planning advice to clients in areas such as licensing of intellectual property, contract drafting and review, corporate governance, buy-sell arrangements, joint ventures, partnership and limited liability company agreements and employee issues. His clients are in many industries including high-tech and software engineering, REITs, real estate development, service industries, equipment leasing, manufacturing, retail and professional practices.

  • Has represented numerous clients, including publicly held clients, with respect to state and local tax audits, appeals, settlements and proceedings before the Alabama Tax Tribunal.

  • Wrote tax disclosures and opinions for securities filings for a publicly held REIT.

  • Structured a multi-million dollar sale-leaseback transactions for a REIT.

  • Obtained a favorable private letter ruling for client on S corporation qualification issues.

  • Structured multiple deferred and reverse like-kind exchanges.

  • Structured tax-efficient incentive compensation arrangements for partnerships and corporations.

  • Obtained a substantial sales tax refund for contractor relating to purchases for out-of-state use.

  • Worked with team of corporate attorneys to structure a tax-free business reorganization plan for a publicly held, multi-state client.

  • Represented a major nonprofit charitable organization, advising it on corporate governance, tax reporting and compliance issues.

  • Negotiated and drafted multiple software licensing and related agreements.

  • Obtained favorable state rulings on sales, lease and use tax implications of complex leasing transactions.

  • Represented a tech company in its $70 million acquisition by one of the largest independent BPO and ITO providers in the world.

  • Successfully represented a pharmaceutical company in the $10 million purchase of generic drug applications.

  • Director – Alabama Federal Tax Clinic
  • Director/Vice President – Birmingham Tax Forum
  • Certified Public Accountant (Ohio, 1982; non-practicing)
  • Listed in The Best Lawyers in America® for Tax Law since 2007; Corporate Law since 2015; Non-Profit/Charities Law since 2018; Litigation and Controversy - Tax since 2021
  • Named the Best Lawyers® 2022 Tax Law "Lawyer of the Year" in Birmingham
  • Named the Best Lawyers® 2018 Non-Profit/Charities Law "Lawyer of the Year" in Birmingham
  • AV® Preeminent™ Peer Review Rated by Martindale-Hubbell
  • Advisory Board – Catholic Family Services
  • Advisory Board and Past Chairman – Community Grief Support Service
  • Director and Past President – Notre Dame Club of Alabama
  • Past President – John Carroll Catholic High School Board of Directors
  • "Appeals Procedures Update," Council on State Taxation (COST) Southeast Regional State Tax Seminar, Memphis, Tennessee (November 2017)
  • "Tax Update for the Hospitality Industry," Sixth Annual Hospitality & Tourism Law Symposium (July 2017)
  • "Discussion of State Tax Appeals Procedures," Council On State Taxation (COST), Southeast Regional Meeting (March 2015)
  • "Sophisticated Section 1031 Transactions," National Business Institute, Birmingham, Alabama (January 2011)
  • "LLC Trends and Development - Identifying and Understanding Complex Tax Issues," National Business Institute, Birmingham, Alabama (January 2011)
  • "Advanced Sales and Use Tax in Alabama," Lorman Education Services, Chattanooga Tennessee (January 2011)

Education

  • Case Western Reserve University, J.D., 1987, magna cum laude
  • University of Notre Dame, B.B.A., 1982, cum laude

Admissions

  • Alabama, 1987
  • U.S. Court of Appeals, Eleventh Circuit
  • U.S. Tax Court

Email Disclaimer

NOTICE: The mailing of this email is not intended to create, and receipt of it does not constitute an attorney-client relationship. Anything that you send to anyone at our Firm will not be confidential or privileged unless we have agreed to represent you. If you send this email, you confirm that you have read and understand this notice.
Cancel Accept