Erik C. Smith
Tax Law
Tax Law
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As an attorney and certified public accountant, Erik focuses his practice in all areas of federal tax law, with an emphasis on partnerships, limited liability companies, C and S corporations, real estate, international taxation, and civil tax controversy. He provides tax planning, structuring, and documentation for business and individual clients, including joint ventures and tax-exempt organizations.Prior to joining Gallagher & Kennedy, Erik was a Manager in the Washington National Tax Office of Deloitte Tax, LLP, where he specialized in real estate transactions and provided tax planning and guidance in matters involving Section 1031 like-kind exchanges, leasing transactions, sale leasebacks of property, and involuntary conversions of property. In addition to working at Deloitte, Erik previously worked as an attorney in the Phoenix office of a large regional law firm, where he focused his practice in all areas of commercial real estate, including acquisitions and dispositions, equity and traditional financing, development, and leasing. He also provided organizational planning, structuring, and documentation for a variety of business entities. As an attorney and certified public accountant, Erik focuses his practice in all areas of federal tax law, with an emphasis on partnerships, limited liability companies, C and S corporations, real estate, international taxation, and civil tax controversy. He provides tax planning, structuring, and documentation for business and individual clients, including joint ventures and tax-exempt organizations.Prior to joining Gallagher & Kennedy, Erik was a Manager in the Washington National Tax Office of Deloitte Tax, LLP, where he specialized in real estate transactions and provided tax planning and guidance in matters involving Section 1031 like-kind exchanges, leasing transactions, sale leasebacks of property, and involuntary conversions of property. In addition to working at Deloitte, Erik previously worked as an attorney in the Phoenix office of a large regional law firm, where he focused his practice in all areas of commercial real estate, including acquisitions and dispositions, equity and traditional financing, development, and leasing. He also provided organizational planning, structuring, and documentation for a variety of business entities. As an attorney and certified public accountant, Erik focuses his practice in all areas of federal tax law, with an emphasis on partnerships, limited liability companies, C and S corporations, real estate, international taxation, and civil tax controversy. He provides tax planning, structuring, and documentation for business and individual clients, including joint ventures and tax-exempt organizations. Prior to joining Gallagher & Kennedy, Erik was a Manager in the Washington National Tax Office of Deloitte Tax, LLP, where he specialized in real estate transactions and provided tax planning and guidance in matters involving Section 1031 like-kind exchanges, leasing transactions, sale leasebacks of property, and involuntary conversions of property. In addition to working at Deloitte, Erik previously worked as an attorney in the Phoenix office of a large regional law firm, where he focused his practice in all areas of commercial real estate, including acquisitions and dispositions, equity and traditional financing, development, and leasing. He also provided organizational planning, structuring, and documentation for a variety of business entities.
Recognized in Best Lawyers since 2024
Jacob Lewis
Erik Smith provided outstanding representation when our partnership faced a complex IRS audit involving multiple real estate holdings and pass-through entities. His dual credentials as both attorney and CPA became immediately valuable—he understood not just the legal framework but the accounting intricacies that the IRS was scrutinizing. Over his fourteen years practicing tax law, Erik has clearly mastered partnership taxation and LLC structures. He guided us through the entire examination process with remarkable attention to detail, explaining each step in plain language while demonstrating sophisticated knowledge of federal tax regulations. The audit resulted in minimal adjustments and no penalties, which exceeded our expectations given the complexity of our business entities. Erik's recognition in tax law is well-deserved, and his experience with S corporations and real estate transactions made him uniquely qualified for our situation. His professionalism throughout was exceptional, and he consistently responded to our concerns promptly. I would confidently recommend Erik to any business owner dealing with tax matters.