Timothy D. Brown
Gallagher & Kennedy
2575 East Camelback Road
Phoenix, Arizona, 85016
Tim is a shareholder, member of the Gallagher & Kennedy Board of Directors, and head of the firm’s Tax Law practice. For over 30 years, Tim has focused his practice in all areas of federal tax law, with an emphasis on partnerships, limited liability companies, C and S corporations, real estate, and civil tax controversy. He provides tax planning, structuring, and documentation for business and individual clients, including joint ventures and tax-exempt organizations.
Since 2007, Tim has been consistently recognized as a Best Lawyer by Best Lawyers in America, and has earned the Martindale-Hubbell AV Preeminent Peer Review Rating. In 2013 and 2017, he was recognized in AZ Business Magazine’s list of “Arizona’s Top 100 Lawyers.” Tim is also a certified public accountant.
- Providing tax planning, structuring, and documentation for business and real estate joint ventures organized as LLCs, LLPs, general and limited partnerships, and general business corporations, including joint ventures with international investors.
- Providing tax planning, structuring, and documentation for acquisitions, mergers, sales, and restructuring of LLCs, LLPs, general and limited partnerships, and general business corporations.
- Providing sophisticated tax planning and consulting for business and individual clients.
- Providing representation of businesses and individuals in civil controversies at audit, appeals, and the United States Tax Court and in tax collection matters.
- Providing tax planning, structuring, and documentation for tax-exempt organizations.
Honors & Awards
- The Best Lawyers in America®, Tax Law , 2007-2020
- The Best Lawyers in America®, Phoenix Tax Law Lawyer of the Year, 2019
- Southwest Super Lawyers®, Tax Law, 2015-2019
- AV Preeminent Peer Review Rating, Martindale-Hubbell
- Arizona Business Magazine, Top 100 Lawyers in Arizona, 2017
- Arizona’s Finest Lawyers, 2011
- Arizona Business Magazine, Arizona’s 100 Top Lawyers – Tax, 2013, 2017
- S Corporations Revisited? Choice of Entity in Light of the 2013 Medicare Surtaxes, The Arizona Business Lawyer, May 1, 2014
- Five Things Every Plaintiff’s Attorney Should Know About the Taxation of Damage Awards, Trial Practice, State Bar of Arizona, July 15, 2013
- Taxation of Damage Award and Settlements, Facts and Findings, March 1, 2013
- Can We Have a Do-Over? Rescinding Transactions for Federal Tax Purposes, Tax News, State Bar of Arizona, October 1, 2008
- Tax Planning Opportunities for Creators of Medical Technology, Round-Up, September 1, 2007
You will find a great depth of experience in international, federal, state and local tax matters with the Gallagher & Kennedy tax law team.
Our attorneys help clients achieve their business and investment objectives while minimizing their federal, state, and local tax obligations. We assist our clients through sophisticated tax planning, structuring, documentation, and consulting services and, when necessary, through representation in civil tax controversies at the administrative, appellate, and judicial levels of federal, state, and local government.
We are experienced in complex tax matters for businesses of all sizes and in many diverse industries. Our clients range from publicly-traded Fortune 500 companies to closely-held businesses to tax-exempt organizations, and also include individuals, trusts and estates. Whether domiciled in Arizona, other states, or operating internationally, we work with you to anticipate, manage, or solve your tax issues.
As proactive tax advisers who work to understand your unique tax circumstances, we help you seize opportunities presented by a change in tax law or a nuanced interpretation of existing law.
Our tax experts include attorneys whose expertise includes all areas of federal taxation, ERISA, employee benefits, executive compensation, estates and trusts. A majority of our tax team members are CPAs and LL.Ms.
For over 40 years, the law firm of Gallagher & Kennedy has built an exemplary reputation, not only for the results we deliver to clients, but also for our role as engaged corporate citizens. Our firm is recognized as an exceptional place to work, which has enabled us to attract and retain top legal talent.
While our roots run deep in Arizona and the Southwest, our client relationships extend across the United States and, in several cases, around the globe. We build lasting relationships with our clients by getting to know your business and applying our legal expertise and time-tested experience in a responsive manner to produce material solutions.
Our clients range from Fortune 500 companies to small business and individuals, including Freeport-McMoRan Inc., the Arizona Diamondbacks, the Arizona Cardinals, Spirit Realty Capital, Inc., The Fertilizer Institute, and Occidental International Corporation.