Daniel P. Smith is a business and tax attorney who has practiced law in Tennessee since 1979, after graduating summa cum laude from Vanderbilt University, where he was a member of The Phi Beta Kappa Society. He obtained his law degree from Vanderbilt University's School of Law, where he was an associate editor of the Vanderbilt Law Review. In addition, Mr. Smith has an LL.M. (Master of Laws) in Taxation from New York University.
Mr. Smith is admitted to practice law in Tennessee. He is also admitted to practice before the United States District Court, Western District of Tennessee, the United States District Court, Middle District of Tennessee, and before the United States Tax Court.
He is a member of the Tennessee Bar Association. He is also a Fellow in the Nashville Bar Foundation. Mr. Smith has received an AV®Preeminent™ peer review rating from Martindale-Hubbell®. He is the co-author of the true crime book, "Victims of Dead Man Walking," published by Pelican Publishing Company.
Mr. Smith has been tax counsel on numerous tax-exempt bond issuances, including qualified 501(c)(3) bonds, exempt facility bonds for qualified residential rental projects, general obligation bonds, revenue bonds, community development district bonds, current and advance refunding bonds, pool bonds, and Build America Bonds.
He was involved in two deals in 2008 that were federally taxable, securitization structures in which bonds totaling in excess of $960 million were backed by payments from utility ratepayers, one of which was named by International Financial Review as the "U.S. Deal of the Year."
Mr. Smith has also represented clients in several IRS audits involving large amounts at issue and legal questions of national importance.
He has advised and represent clients with respect to the formation and acquisitions of other companies, and he has represented 501(c)(3) organizations in making their application for recognition of tax-exempt status.
Mr. Smith has represented franchisors with respect to both their domestic and international franchise offerings and operations. He has prepared franchise offering documents and registered franchise offerings in most registration states, and prepared franchise agreements, software licensing agreements, non-competition agreements, and guaranty agreements for use throughout the United States and in approximately 50 foreign countries.
He has also represented hospital and physician clients with respect to business transactions and has provided counsel and advice to healthcare clients with respect to tax issues and federal fraud and abuse laws, including the Stark Amendment and the federal Anti-Kickback Statute.
|Award name||Grantor||Date granted|
|AV Preeminent Rated||Martindale-Hubbell||2008|
|Associate Editor||Vanderbilt Law Review||1978|
|Phi Beta Kappa||Vanderbilt University||1976|
|Owner||DPS Legal Counsel||2011 - Present|
|Association name||Position name||Duration|
|American Bar Association||Member||2018 - Present|
|Williamson County Bar Association||Member||2018 - Present|
|American Health Lawyers Association||Member||2018 - Present|
|Tennessee Bar Association, Business Law Section||Member||2018 - Present|
|American Health Lawyers Association, Fraud and Abuse Practice Group||Member||2018 - Present|
|Tennessee Bar Association, Tax Law Section||Membrer||2018 - Present|
|Tennessee Bar Association, Estate Planning and Probate Section||Member||2018 - Present|
|Tennessee Bar Association, Health Care Law Section||Member||2018 - Present|
|Tennessee Bar Association, General Solo and Small Firm Section||Member||2018 - Present|
|Tennessee Bar Association, Intellectual Property Section||Member||2018 - Present|
|Nashville Bar Foundation||Fellow||2008 - Present|
|Tennessee Bar Association||Member||1979 - Present|
|DPS Legal Counsel Healthcare Blog||Doctors, Here’s a New Year’s Resolution for You – Be Better at the Business Side of Medical Practice||2018|
|DPS Legal Counsel Healthcare Blog||Limitation on Physician-Real Estate Limited Partner to Practice Outside Agreed Area Upheld||2017|
|DPS Legal Counsel Tax Blog||Tennessee Small Business Owners, Beware! You May Be Personally Liable for Franchise and Excise Taxes Upon Dissolution of Your Small Business||2017|
|DPS Legal Counsel - Tax Blog||Beware! Employee vs. Independent Contractor – A Big Deal for Employers||2017|
|Kindle E-book||The Entrepreneur's Guide: Saving Taxes with the Home Office Deduction||2014|
|Kindle E-book||IRS Income Tax Audits: A Mini-Course in Avoiding, Preparing For, and Getting Through an IRS Audit||2011|
|Kindle e-book||Unfiled Tax Returns: Take a Bite Out of Your Tax Pickle||2011|
|Pelican Publishing Company||Victims of Dead Man Walking||2003|
|New York University School of Law||LL.M - Master of Laws||1991|
|Vanderbilt University Law School||JD - Juris Doctor||1979|
|Vanderbilt University||BA - Bachelor of Arts||1976|
|Tennessee Municipal Attorneys Association Annual Seminar||Public Financing vs. Private Activity||2014|
|Tax, Healthcare and Business Law Seminar||Tax, Healthcare and Business Law||2014|
|Tennessee Municipal Attorneys Association Annual Seminar||Tax Compliance Life Story of Your Bond Deal||2012|
|17th Annual Health Law Symposium||Surviving IRS Audits of Nonprofit Hospitals||2006|
|Eminent Domain Defense|
|IRS Offer in Compromise|
|IRS Audit Defense|
|IRS Tax Court Litigation|
|Physician Employment Contract Review|
|Representation of Medical Practice in Establishment of Ambulatory Surgery Center|
|IRS Offer in Compromise|
|IRS Installment Agreement|
|Advice and Counsel to Physician on Federal and State Fraud and Abuse Laws|
|Establishment of LLC for Startup Business|
|Last Will and Testament, Healthcare Power of Attorney, Advance Care Directive & Durable General Power of Attorney|
|Federal Trademark Filing for Clients|
|Franchise Law - Preparation and Filng of Franchise Offering Document|
|Tax and Business Advice and Counsel Regarding Company Restructuring and Reorganization|
|FCC - Advice, Counsel and Filing of Radio License Assignments and Change of Control|
Posted by anonymous
Fri Jan 02 2015