Jerry Smith focuses his practice on international, federal and state taxation of corporations and partnerships. His experience includes federal and state merger, acquisition and divestiture advisory services; handling federal and state tax controversy matters; and restructuring corporate groups to minimize international, federal and state taxes. He regularly represents Fortune 500 clients in connection with IRS and state tax controversies, including representation at the IRS Examination level, protesting issues to IRS Appeals, and representation in United States Tax Court. He has extensive experience helping corporations structure their operations to minimize federal and state and local tax liabilities.

Prior to joining the firm, Mr. Smith spent over 20 years with KPMG where he was a tax partner. Mr. Smith is listed in the 2009 edition of Chambers USA: America's Leading Lawyers for Business for Tax law.

Professional & Community Activities

American Bar Association, Member

Atlanta Tax Forum, Member

International Fiscal Association, Member

North Carolina Bar Association, Member

Vanderbilt Law Review, Former Associate Editor

Education

  • Vanderbilt University Law School, J.D. (1985)
  • University of North Carolina, B.S., Accounting (1979)

Bar Admissions

  • Georgia (2008)
  • North Carolina (1986)

Who We Are

Suite 2800, 1100 Peachtree Street
Atlanta, GA, 30309-4528
USA
t +1 404.815.6529
f +1 404.541.3305

Jerry N. Smith

Experience Highlights

IRS audit of a leading aerospace systems supplier
Represented a leading aerospace systems supplier in an IRS audit involving over $500 million in proposed adjustments. The representation included more
Divestiture representation for a leading aerospace systems supplier
Represented a leading aerospace systems supplier in connection with their divestiture of a subsidiary business.  The representation involved more
IRS challenging a listed transaction for a global manufacturer
Represented a global manufacturer in a case involving a highly controversial “listed transaction” being challenged by the IRS.  The listed more
IRS audit of transaction costs
Represented a building supply company in connection with an IRS audit in which the IRS disallowed approximately $100 million of transaction costs more