Thomas G. Havener
Private Practice Lawyer
Email:
click here to contact
Practice Areas
Business Enterprises; Business Formation; Business Organization; Business Reorganization; Business Start-Ups; Business Taxation; Business Transactions; Fifth Amendment Law; Corporate Law; Corporate Commercial Law; Corporate Contracts; Corporate Finance; Corporate Income Tax; Corporate Organization; Federal Tax Controversies; Federal Taxation; Tax Appeals; Tax Audits; Tax Controversies; Tax Law; Public Finance; Bond Finance; Industrial Development Bonds; Project Finance; Public Finance Taxation; Tax Exempt Bonds; Tax Exempt Finance
|
Admitted
|
1987, Ohio
|
|
Law School
|
Case Western Reserve University, J.D.
|
|
Member
|
The Cleveland Metropolitan Bar Association; Ohio State (Member, Taxation Section) and American (Member, Taxation Section) Bar Associations; National Association of Bond Lawyers.
|
|
Biography
|
Executive Board and Articles Editor, Case Western Reserve Law Review, 1986-1987. Speaker and Panelist, Seminars of the National Association of Bond Lawyers.
|
|
Born
|
Cleveland, Ohio, 1961
|
|
ISLN
|
920020256
|
|
|
Thomas G. Havener has more than two decades of experience at Squire, Sanders& Dempsey L.L.P. in corporate transactional law, with a particular specialty in federal taxation; including public finance taxation, federal income taxation corporations (with substantial experience in tax exempt 501(c)(3) charities, health care, and educational institutions, 501(c)(4) cultural organizations, and 501(c)(6) business leagues), partnerships, limited liability companies and individuals; state and local income, sales/use tax, and property taxation; as well as non-profit corporation law.
Tom also has extensive experience in tax litigation matters, including a multi-billion dollar state tax assessment adjudicated in a state administrative proceeding, as well as in large and complex IRS audits of billions of dollars of tax exempt 501(c)(3) bonds issued for the benefit of large health care, educational, and other charitable and cultural organizations, as well as tax-exempt "facility bonds" issued for the benefit of for profit conduit borrowers. Mr. Havener has substantial experience involving litigation of tax disputes, in particular of constitutional issues arising in the context of federal and state taxation.
Mr. Havener was one of the principal architects of the eminent domain theory proposed to and adopted by the State of Connecticut in opposing a constitutional challenge to the State's corporate franchise tax arising from certain covenants in some of the State's obligations, which threatened to cost the State an estimated $1.5 billion in lost tax revenues over the next fifteen years. In addition, Tom was the principal tax attorney representing the State in mediation of the tax refund litigation brought by certain Connecticut taxpayers in the same matter. Through mediation, the State successfully reduced its potential liability by millions of dollars.
Mr. Havener has a Juris Doctorate from Case Western Reserve University Law School, where he served on the Executive Board of the Law Review and as its Articles Editor. He holds a Bachelor of Arts degree in Journalism from The Ohio State University.
Mr. Havener has been a member of the bar of the State of Ohio since 1987. He is a member of the Taxation Section of the American Bar Association and is a frequent speaker and panelist at seminars of the National Association of Bond Lawyers, of which he is also a member.
|