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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

CJC Worldwide Technologies Sells to Situs Technologies

We represented CJC Worldwide Technologies, LLC, a commercial lending real estate platform, in its sale to Situs Technologies, LLC, a...

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Client Type: Private Company
The Bakery Cos. Sells to Arbor Investments

Representation of The Bakery Companies, a baked goods manufacturer, in its sale to Arbor Investments

We represented The Bakery Companies, a Tennessee-based baked goods manufacturer, in its sale to Arbor Investments, a middle-market private equity...

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Client Type: Private Company
Walker Die Casting Sold to Allison Transmission Holdings, Inc.

Representation of Walker Die Casting, Inc., a Tennessee-based corporation that produces high-quality aluminum die castings, in its sale to Allison Transmission (NYSE: ALSN), the world’s largest manufacturer of fully automatic transmissions for medium- and heavy-duty commercial vehicles

We represented Walker Die Casting, Inc., a Tennessee-based corporation that produces high-quality aluminum die castings, in its sale to Allison...

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Client Type: Private Company
SERVPRO Recapitalization, Blackstone Partnership

Represented SERVPRO in its recapitalization transaction, in partnership with Blackstone, one of the world’s leading investment firms

We represented SERVPRO in its recapitalization transaction, in partnership with Blackstone, one of the world’s leading investment firms. Blackstone is...

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Client Type: Private Company
$101 Million Syndicated Secured Credit Facility for Professional Sports Team

Represented a professional sports team in the increase and extension of its syndicated secured credit facility to $101 million with Regions Bank as administrative agent

We represented a professional sports team in the increase and extension of its syndicated secured credit facility to $101 million...

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Client Type: Private Company
Outside Counsel to the Nashville Predators

Served as primary outside counsel to the NHL’s Nashville Predators since 2010.

Bass, Berry & Sims has served as primary outside counsel to the NHL’s Nashville Predators since 2010.

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Client Type: Private Company
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

Accolades

Chambers High Net Worth Guide — Private Wealth Law (2017-2020)

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

The Best Lawyers in America© — Administrative/Regulatory Law; Litigation: Trusts and Estates; Litigation and Controversy: Tax; Trusts and Estates (1995-2021)

Nashville Business Journal “Best of the Bar” (2013, 2020)

Mid-South Super Lawyers (2006-2020)

Top 100 Tennessee Super Lawyers (2012-2013, 2017-2018, 2020)

Top 50 Nashville Super Lawyers (2012-2013, 2017-2018, 2020)

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

Michael Sontag is regarded as "one of the best tax attorneys in the city." A source notes that "his knowledge of sophisticated estate planning tools is very helpful for ultra high net worth clients." Another praises Sontag's client skills, stating: "Problem solving and communication are his top skills - many cannot explain plans to the client but this is where Michael is different. He follows up and helps execute the strategy." One interviewee describes Sontag as "great, a workhouse, an expert in the field," adding that "clients love him."

From Chambers High Net Worth Guide 2020

Michael D. Sontag

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Chambers High Net Worth Guide