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Timothy R. Wagner

Associate

Timothy R. Wagner is an associate in Baker Donelson's Baltimore office.

Featured Experience

Represented a NASA subcontractor in a Maryland sales tax appeal resulting in a reduction of assessed sales tax of over $300,000. 

Secured "non-willful" treatment for several clients in the Offshore Voluntary Disclosure Program.

Advised a business client on a shareholder buyout transaction to obtain favorable tax results regarding non-compete agreements.

Professional Biography

Overview

Mr. Wagner represents corporations, limited liability companies, partnerships and individuals in foreign tax compliance and off-shore voluntary disclosure matters, IRS audits, excise tax issues, tax fraud cases, business organizations and corporate structures, and federal and state tax collection matters.

As a certified public accountant and former tax consultant, Mr. Wagner is experienced in handling tax controversy matters involving the Internal Revenue Service and Department of Justice. He handles IRS audit and collection cases and provides counsel in criminal tax cases involving various white collar criminal matters.

Representative Matters
  • Represented a NASA subcontractor in a Maryland sales tax appeal resulting in a reduction of assessed sales tax of over $300,000. 

  • Secured "non-willful" treatment for several clients in the Offshore Voluntary Disclosure Program.

  • Advised a business client on a shareholder buyout transaction to obtain favorable tax results regarding non-compete agreements.

  • Successfully negotiated payment agreements with the IRS in related cases involving millions of dollars to employment taxes owed without the filing of Federal Tax Liens or personal assessments of Trust Fund penalties.

  • Obtained summary judgment in Maryland Tax Court on a case involving tax overpayments beyond the refund statute of limitations to be applied against tax assessments under the Doctrine of Equitable Recoupment.

Professional Honors & Activities

Professional Memberships

  • Member – American Association of Attorney-Certified Public Accountants
  • Member – American Bar Association
  • Member – American Institute of Certified Public Accountants
  • Member – Maryland Association of Certified Public Accountants
  • Member – Maryland State Bar Association
    • Business Section
    • Council Member – Tax Section

Community Service

  • Board of Directors, Treasurer – Public Justice Center (2013 – 2016)
  • Instructor – Volunteer Income Tax Assistance (VITA), United States Military (2012 – 2013)

Honoraries

  • Listed as a Maryland Rising Star in Maryland Super Lawyers, Tax (2018 – 2019)
  • J. Ronald Shiff Award for Academic Excellence, awarded for having the highest G.P.A. of students graduating from the University of Baltimore Graduate Tax Program during the 2014 – 2015 academic year
Professional Background
  • Certified Public Accountant, Licensed in Maryland
  • Tax Consultant, Tax Controversy Department, Rosenberg, Martin, Greenberg, LLP
  • Tax Supervisor, Hertzbach & Company
Speaking Engagements
  • Guest Lecturer – Johns Hopkins University Undergraduate Business Department Corporate Finance Class (2018)
  • Presenter – "Offshore Accounts- Keeping You and Your Clients Safe," Regional Accounting Firm (2014)
  • Presenter – "IRS Audits and Other Current Events," Regional Accounting Firm (2014)
  • Presenter – "Offshore Voluntary Disclosure Program: Technical Overview and Costly Mistakes to Avoid," International Accounting Firms (2014)

 
*
Baker Donelson is not a CPA firm.

Education

  • University of Baltimore School of Law, LL.M. in Taxation, 2015
  • University of Baltimore School of Law, J.D., 2013, summa cum laude
    • Staff Editor – Law Review
  • Johns Hopkins University, B.A., 2004

Admissions

  • Maryland
  • Court of Appeals of Maryland
  • U.S. District Court for the District of Maryland
  • U.S. Tax Court

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