DPS Legal Counsel takes care of business
. . . and taxpayers, physicians, entrepreneurs, and families.
Advocating for and Defending Taxpayers
Making Sense of the Complex.
Structuring for Success.
Planning for Life.
DPS Legal Counsel strives to provide the highest level of zealous, creative and responsive legal services to its clients in the areas of tax law, healthcare law, business law, and estate planning.
Who are the clients of DPS Legal Counsel?
- Taxpayers in need of tax planning or assistance with a tax dispute or problem with the Internal Revenue Service or the Tennessee Department of Revenue. Tax law services include IRS income tax audits, tax planning, assistance with IRS tax collection actions, and application for tax-exempt status for non-profit organizations.
- Physicians or other healthcare providers or companies seeking help with a contract, regulatory, or transactional matter.
- Entrepreneurs and small business owners looking for counsel and advice on the establishment or operation of their business.
- Persons wishing to provide for their family members through an estate plan and themselves with end-of-life or medical emergency healthcare planning–these are the clients of DPS Legal Counsel.
DPS Legal Counsel is the law offices of Tennessee attorney, Daniel P. Smith.
I am a business and tax attorney who has practiced law in Tennessee since 1979, after graduating summa cum laude from Vanderbilt University, where I was a member of The Phi Beta Kappa Society.
I obtained my law degree from Vanderbilt University’s School of Law, where I was an associate editor of the Vanderbilt Law Review. In addition, I have an LL.M. (Master of Laws) in Taxation from New York University.
I am admitted to practice law in Tennessee. I am 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.
I am a member of the Tennessee Bar Association, and am a Fellow in the Nashville Bar Foundation. I have received an AV®Preeminent™ peer review rating from Martindale-Hubbell®.
I am the co-author of the true crime book, “Victims of Dead Man Walking,” published by Pelican Publishing Company.
I have 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. I 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.”
I have represented numerous clients in disputes with the IRS audits, including audit representation, representation with respect to collection matters, and representation at the IRS Appeals Office, and in the United States Tax Court. Certain of the matters I have handled or been involved in have dealt with millions of dollars and novel legal questions of national importance.
I have advised and represented clients with respect to the formation and acquisitions of other companies, and I have represented 501(c)(3) organizations in making their application for recognition of tax-exempt status.
I have represented franchisors with respect to both their domestic and international franchise offerings and operations. I have 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.
I have also represented hospital and physician clients with respect to business transactions and have 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.
Send Me an Email
Middle Tennessee Office (and mailing address):
1616 Westgate Circle
Brentwood, Tennessee 37027
West Tennessee Office (by appointment only):
273 N. Highland Avenue
Jackson, Tennessee 38301