DPS Legal Counsel

A Business and Tax Law Firm

Solving Problems.

Solving Problems for Business Owners

LLC & Corporation Organization

Business Succession & Tax Planning

IRS Payroll Tax Audits and Problems

Federal Trademark Protection

Business Contracts

Business & Contract Disputes

Solving Problems for Physicians

Physician Employment Agreements

Group Practice Organization

HIPAA Business Associate Agreements

Vendor & Staff Contracts

Stark Law Issues

Federal Anti-Kickback Law Issues

Tennessee Medical Practice Law & Regulations


Solving Problems for Taxpayers

IRS Audits

Tennessee Tax Problems

Offers in Compromise

Installment Agreements

Innocent Spouse Relief

Currently Not Collectible

Solving the Life Planning Needs of Families.

Probate & Administration of Estates

Estate & Tax Planning for Families

Wills & Trusts

Asset Protection

Healthcare Powers of Attorney & Durable Powers of Attorney

Living Wills & Advance Directives

Will Contests & Inheritance and Estate Disputes

Are you an entrepreneur or business owner with a problem? Or are you looking to increase your product/service distribution by establishing a franchise network?

Entrepreneurs and business owners know firsthand the challenges faced by start-ups and established businesses in today’s highly regulated economy. Daniel P. Smith of DPS Legal Counsel is a business and tax attorney who can help solve a range of tax and business problems you face as a newly organized start-up LLC or corporation or small or medium-sized business that has been operating for years. Call DPS Legal Counsel to discuss any of these problems:

    IRS or state tax audits and other tax problems.

    Trademarks and other intellectual property to protect.

    Choice of entity decisions to make and organizational documents to have prepared.

    Contracts to prepare for your own business use and contracts presented to you that need to be reviewed.

    Business disputes with vendors, customers, competitors, and with your own staff and other equity owners.

    Regulatory oversight and controversies with federal, state and local government agencies.

    Asset protection, business succession planning, and personal estate planning to protect what you have worked so hard to provide for your family,

And if you thinking about franchising your business, you must take into account both federal and state franchise laws, as even inadvertent non-compliance can result in catastrophic consequences for your company. Federally mandated disclosure pursuant to the FTC Franchise Rule must be prepared and provided to your your prospective franchisees, and franchise and ancillary agreements to establish a franchise network are specialized contracts that need experienced legal counsel to prepare.


Are a new physician, just finishing up your residency and going into private practice, or a doctor with many years of experience who has  seen first-hand the many business challenges and governmental problems posed in today’s healthcare environment?

What are your specific business or contract questions? Do you have regulatory compliance issues?


Physicians are medical professionals.

But physicians throughout Tennessee are also entrepreneurs who operate businesses in a very challenging and demanding healthcare marketplace.

You must deal head on with the Stark Law, the Federal Anti-Kickback Statute, HIPAA, and state regulatory issues that affect not only how you do practice medicine, but also how you go about setting up ancillary operations, such as an ambulatory surgery center.

And if you are an owner in a medical practice or you are employed in a physician practice or even a hospital setting, you have contract issues, such as needing a physician employment agreement prepared or reviewed. O perhaps you need a HIPAA-compliant business associate agreement.

You can handle the medical problems in your practice. But what about the business and regulatory problems you are facing?

Daniel P. Smith of DPS Legal Counsel is an attorney who is experienced in dealing with the business and regulatory issues that confront physicians in their practices and in helping physicians solve their contract and business problems. If you are a physician with  a contract, business, tax or regulatory problem or question, talk to DPS Legal Counsel.

Let DPS Legal Counsel help you solve your business problems, so you can focus your time on what you really want to do–practice medicine.



10 Physician Employment Agreement Provisions Every Doctor Should Have in his Contract to Avoid Being the Big Loser!

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Are you or your business under audit by the IRS? Or do you or your business owe a tax debt to the IRS, and you don’t know what to do?


It is crucial if you or your business has received an IRS examination notice (i.e., audit notice) that you act promptly.

It may be human nature to try to not think about a tax problem or to procrastinate dealing with it, but once you are on the radar of the IRS, you must act and act without delay.

One key benefit to engaging a tax attorney with experience dealing with the IRS on audits and other IRS problems is that you can have your attorney be the contact person with the IRS. Instead of your having to call and try to work things out on your own, you can authorize your attorney to be the one whom the IRS calls and the one talking with and advocating on your behalf with the IRS.

IRS audits, IRS appeals, IRS collections–these are all problems that require experienced and prompt attention. In many cases, there are fairly short time frames within which to take an action in order to preserve the taxpayer’s rights in an IRS dispute.

Rather than avoiding the problem, which will not make it go away, an individual taxpayer or business in a dispute with the IRS should act and seek the professional guidance and assistance of an experienced tax attorney.

FREE E-Books on IRS Audits and on Unfiled Tax Returns

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Do you want to protect your family through life and estate planning, or has there been a death in the family, and you have questions about probate?


Every one without exception should have a will to provide for his loved ones. And everyone, without exception, should have planned during lifetime for unexpected health issues by providing clear and explicit directions in the event of a healthcare emergency. In many cases, trust planning make sense for asset protection or for setting aside funds or property for a child or other family member.

And in the event of a death in the family, it is important to seek the guidance and assistance of an experienced probate attorney to work with you in the efficient and proper administration of your loved one’s will and estate.

DPS Legal Counsel

The Physician’s Business Lawyer

DPS Legal Counsel

The Taxpayer’s Defender Against the IRS

DPS Legal Counsel

The Small and Medium Business Trusted Advisor

DPS Legal Counsel

The Family’s Estate and Life Planner

Tennessee Probate – What Happens to Jointly Held Property if One Spouse Dies Before the Divorce is Final?

The Tennessee Court of Appeals recently decided a case that is instructive on the probate or administration of an estate in Tennessee when the deceased is involved in a divorce case that is not finalized before the date of death. Here's the problem that may come up...
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Beware! Employee vs. Independent Contractor – A Big Deal for Employers

The U.S. Tax Court released an opinion today in the case of Mescalero Apache Tribe v. Commissioner of Internal Revenue. This case is worth noting for all small and medium-sized businesses that pays workers in its operations. A key tax decision made by any business...
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Probate & Estate and Trust Planning Alert – Problems with an Irrevocable Trust? Consider Decanting

If you are following Tennessee probate and estate planning matters and news, you may have seen some recent articles talking about decanting irrevocable trusts. In effect, decanting permits a trustee in certain situations to distribute assets from an irrevocable trust...
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The Coming Tax Reform – Is the Federal Estate Tax on the Chopping Block?

There has been talk recently that Congress is preparing to pivot from healthcare reform (which failed to materialize, at least to this point) to federal tax reform. One of the key planks of the Republican platform for tax reform is the elimination of the federal...
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Limitation on Physician-Real Estate Limited Partner to Practice Outside Agreed Area Upheld

In the case of Edwards v. Urosite Partners, the Tennessee Court of Appeals was presented with an interesting fact situation involving a physician and a real estate investment limited partnership. Dr. Edwards was a partner in a medical group of urologists in the...
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Massive HIPAA Settlement Shows Why Physicians and Other Providers Must Take Patient Privacy Seriously

On February 16, the U.S. Department of Health and Human Services issued a public notice that Memorial Healthcare System had paid HHS $5.5 million to settle potential violations of HIPAA's Privacy and Security Rules. Memorial Healthcare System is a nonprofit...
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Taxpayers, Beware! The IRS is Turning Some Overdue Accounts Over to Collection Agencies . . . This Month!

The IRS announced today that it will begin later this month sending letters to some taxpayers with overdue tax accounts, informing them that their accounts are being turned over to a private collection agency. The program involving private collection agencies or PCA's...
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Physicians and Ambulatory Surgery Centers – Passive or Nonpassive?

It is quite common that a physician chooses to acquire an ownership interest in an ambulatory surgery center. I have been involved in a number of transactions involving just this sort of thing. The reasons that doctors buy in to ambulatory surgery centers are varied....
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Tennessee Joins Alabama and South Dakota in Adopting an Economic Nexus Sales Tax Rule

Tennessee joined Alabama and South Dakota in adopting a tax rule aimed in subjecting online retailers in Tennessee to the burden of collecting and paying over sales tax on sales to customers in the Volunteer State. Some people call these new state revenue rules...
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The Titans may not have made the playoffs, but Tennessee is Number 1 in something

It's NFL playoff time. Congratulations to all the teams and the fans of the teams that made to this year's playoffs. Unfortunately, if you live in the Nashville area or elsewhere in the great state of Tennessee and are a Titans fan, the end of the season has been...
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If you are under IRS audit or have a federal or Tennessee tax problem

If you are a physician or other healthcare professional who needs business, federal or state regulatory, or contract advice

If you are a small or medium business that needs legal counsel for organizational, tax, trademark or contract issues

If you want to provide for your family through estate planning, asset protection, family history and memory preservation, and disability and healthcare planning

About Me

After practicing law since 1979, mostly in large law firms in Nashville, attorney Daniel P. Smith founded DPS Legal Counsel in 2011 in Brentwood, Tennessee, as a boutique tax and business law firm, focused on providing experienced legal counsel to taxpayers, physicians, small and medium businesses, and families. In 2015, DPS Legal Counsel opened a second office in Jackson, Tennessee.

Mr. Smith graduated summa cum laude from Vanderbilt University, where he was a member of The Phi Beta Kappa Society. He then 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. He is admitted to practice law in Tennessee, and is also admitted to practice before the United States District Court, Western District of Tennesseel; the United States District Court, Middle District of Tennessee; and the United States Tax Court. Mr. Smith is a member of the Tennessee Bar Association, and is a Fellow in the Nashville Bar Foundation. He has received an AV®Preeminent™ peer review rating from Martindale-Hubbell®.

Mr. Smith represents clients who are under IRS audit or who have other IRS or Tennessee tax problems. He also represents physician clients with respect to business transactions, including the preparation and review of various contracts such as physician employment agreements, group practice operating agreements, and surgery center management agreements. He also provides 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 Mr. Smith advises and represents business clients with respect to the choice and formation of their entities. He also helps businesses protect their intellectual property, including filing federal trademark applications for them. He also advises clients with respect to both federal and state franchise and business opportunity law. Finally, Mr. Smith works with families to provide for the establishment of an estate plan to protect their assets and their loved ones.

Schedule an Appointment or Ask a Question

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Contact Me

Middle Tennessee Office (and mailing address):
1616 Westgate Circle
Brentwood, Tennessee 37027
615.467.6385 (fax)

West Tennessee Office (by appointment only):
273 N. Highland Avenue
Jackson, Tennessee 38301