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Michael D. Sontag

Member

Nashville

(615) 742-6260

msontag@bassberry.com

https://www.bassberry.com/professionals/sontag-michael-d/

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As the long-time leader of the firm’s State and Local Tax Law Practice Group, Michael Sontag has represented a multitude of Fortune 500 companies in their effort to ensure fair tax treatment by state and local governments, thereby avoiding the imposition of hundreds of millions of dollars of improper taxes. He has developed a national reputation and is the go-to solution for out-of-state and in-state companies alike confronting Tennessee state and local tax controversies. Michael and his team have assisted taxpayers in audits, administrative reviews and, when necessary, litigation. Michael has also developed innovative strategies for reducing a company’s exposure to state and local taxes, whether through restructuring transactions or through legislative solutions designed to provide tax-advantaged treatment where appropriate.

Michael was the first attorney to successfully challenge on Commerce Clause grounds the income taxation of out-of-state banks having no physical presence in Tennessee as well as the imposition of business taxes to certain wholesale sales of pharmaceuticals for the world’s largest pharmaceutical company.

Michael has built his national reputation through his steadfast dedication to his craft, both through his representation of clients as well as numerous speaking engagements and scholarly articles presented to national audiences.

As the long-time leader of the firm’s State & Local Tax Law Practice Group, Michael Sontag has represented a multitude of Fortune 500 companies in their effort to ensure fair tax treatment by state and local governments, thereby avoiding the imposition of hundreds of millions of dollars of improper taxes. He has developed a national reputation and is the go-to solution for out-of-state and in-state companies alike confronting Tennessee state and local tax controversies. Michael and his team have assisted taxpayers in audits, administrative reviews and, when necessary, litigation. Michael has also developed innovative strategies for reducing a company’s exposure to state and local taxes, whether through restructuring transactions or through legislative solutions designed to provide tax-advantaged treatment where appropriate.

Michael assists his clients with a variety of federal, state and local tax issues, including:

State & Local Tax – Representing clients in a wide range of tax disputes regarding Tennessee’s sales and use tax, franchise and excise taxes, business tax, and property taxes; addressing issues prior to litigation through a variety of approaches that are more cost-effective and efficient than litigation, including requesting letter rulings, negotiating resolutions with the Department of Revenue during audits, contesting assessments through the informal conference process, and filing claims for refunds of taxes paid; working to resolve clients’ tax issues through the legislative process, including advocating for legislation to protect his clients’ interests and monitoring legislation that may increase his clients’ tax liability.
Economic Development & Corporate Relocation – Assisting expanding or relocating businesses in Tennessee achieve the maximum value they can through state tax incentives, payments-in-lieu-of-taxes (PILOT) agreements and state grant programs.
Regulatory & Administrative Proceedings – Representing clients before the State Board of Equalization to contest real or personal property tax assessments; representing clients at administrative proceedings before an Administrative Law Judge to dispute actions taken by the Department of Revenue, including decisions regarding qualifications for the industrial machinery credit, headquarters facility credit, and other tax credits or incentives.
Trusts & Estates – As a member of the American College of Trusts and Estates Counsel (ACTEC), Michael has also developed a reputation as one of the best estate planning lawyers in the Southeast, with emphasis on representing some of the wealthiest families in the region with respect to their business succession, wealth transfer and charitable planning needs.

Regardless of the size of the company or the complexity of the circumstances, Michael offers unparalleled knowledge in making sense (and in taking advantage) of the oftentimes overly complex federal, state and local tax laws.

Memberships

Nashville Bar Association — Board Member

Tennessee Bar Association

American Bar Association

Representative Experience

Tennessee Steel Haulers Sold to Daseke

Represented Tennessee Steel Haulers, Inc. in its sale to Daseke, Inc.

We represented Tennessee Steel Haulers in its sale to Daseke, Inc. (Nasdaq: DSKE), the largest flatbed and specialized transportation company...

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Client Type: Private Company
LoJac Holdings Corp. Sells Three Divisions to Vulcan Materials Co.

Represented LoJac Holdings Corp. in its sale of three divisions to Vulcan Materials Co.

We represented LoJac Holdings Corp. in its sale of its asphalt and construction divisions, as well as its Monterey Sand...

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Client Type: Private Company
Pfizer Franchise and Excise Tax Refund

Represented Pfizer and its affiliates in litigation claiming more than $120 million in franchise and excise tax refunds

We represented Pfizer and its affiliates in litigation claiming more than $120 million in franchise and excise tax refunds related...

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Client Type: Public Company
Business Tax Application to Employee Leasing Business

Represented Aabakus in a tax refund claim

We successfully represented Aabakus, Inc. in a tax refund claim involving the application of the business tax to an employee...

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Client Type: Private Company
Equifax Check Services Litigation

Successfully represented Equifax in a case of first impression concerning the breadth of the telecommunication tax

We successfully represented Equifax Check Services, Inc., in a case of first impression concerning the breadth of the telecommunication tax...

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Client Type: Public Company
General Mills Use Tax Refund Litigation

Represented General Mills, Inc. in successful litigation seeking a refund of use taxes

We represented General Mills, Inc. in successful litigation seeking a refund of use taxes for purchases of sanitation chemicals that...

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Client Type: Public Company
Commerce Clause and Due Process Clause Litigation for ConAgra Foods

Represented ConAgra Foods, Inc. in litigation regarding the Commerce Clause and Due Process Clause

Represented ConAgra Foods, Inc. in litigation regarding the Commerce Clause and Due Process Clause limits on Tennessee's ability to impose...

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Tax Refund Claim for Operation of Golf Course

Represented Edwin B. Raskin Company in the successful defense of a tax refund claim

We represented Edwin B. Raskin Company in the successful defense of a tax refund claim in connection with a for-profit...

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Client Type: Private Company
Qualcomm Tennessee Sales Tax

Represented Qualcomm Incorporated in litigation where the court held Qualcomm’s services were not taxable

We successfully represented Qualcomm Incorporated in litigation, through the Court of Appeals, where the court held Qualcomm's services were not...

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Client Type: Public Company
IBM Telecommunications Tax Litigation

Advocated for a decision that IBM’s wide area network service was not a telecommunications service subject to sales tax

We successfully advocated for a decision by the Tennessee Court of Appeals reversing the trial court and ruling that IBM's...

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Client Type: Public Company

Accolades

Chambers High Net Worth Guide — Private Wealth Law (2017-2018)

Best Lawyers in America® — Nashville Litigation and Controversy: Tax “Lawyer of the Year” (2019, 2012)

Best Lawyers in America® — Administrative/Regulatory Law; Litigation: Trusts and Estates; Litigation and Controversy: Tax; Trusts and Estates (1995-2019)

Nashville Business Journal “Best of the Bar” (2013)

Mid-South Super Lawyers (2006-2018)

Top 100 Tennessee Super Lawyers (2012-2013, 2017-2018)

Top 50 Nashville Super Lawyers (2012-2013, 2017-2018)

Business Tennessee “Top 150 Lawyers in Tennessee”

Nashville Post “Nashville’s 101 Top Lawyers” (2011)

Nashville Post “In Charge” (2012)

Vanderbilt University Law School/Paul J. Hartman State and Local Tax Forum — Trustee and Former President

Tennessee Federal Tax Institute — Trustee and Former President

“Tennessee Taxes” CCH Guidebook — Contributing Editor

Education

New York University - LL.M., 1985
University of Tennessee College of Law - J.D., 1984
Auburn University - B.S., 1981

Admissions

Tennessee, 1985

Chambers High Net Worth Guide

"'When I think of trust and estate planning needs for high net worth clients, Michael Sontag is the first guy that I think of. He is phenomenal. What I like about him is that he puts his clients first. It's all about the clients,' enthuses a wealth professional, adding: 'He has the work ethic of no-one I have ever met in my life.' Another observer says: 'He is incredibly hard-working, very, very good with clients, but from a technical standpoint he is unbelievably good.' ... He is also described as 'an expert in Tennessee taxes' and is noted for his problem-solving skills."

From Chambers High Net Worth Guide 2018

Michael D. Sontag

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Chambers High Net Worth Guide