Joseph C. Mandarino is a Partner in the Tax Practice of Smith, Gambrell & Russell, LLP.
Mr. Mandarino’s practice focuses on tax and finance. He is well versed in a wide variety of businesses and transactions:
Mr. Mandarino’s practice also includes representation in tax controversy work. This includes handling and assisting in tax audits and appeals, obtaining rulings or advice from federal, state and foreign tax authorities, and regulatory hearings, as well as Tax Court and District Court litigation.
Mr. Mandarino writes and speaks extensively on a wide range of business, tax and finance topics. He has published over 100 articles in journals and in-house newsletters, and has participated in over 200 presentations and seminars. His articles have appeared in the National Law Journal, Mergers & Acquisitions magazine, Tax Notes Today, the Journal of Real Estate Taxation, the Journal of S Corporation Taxation, the Journal of Multistate Taxation, Tax & Finance Newsletter, the Journal of Taxation and Regulation of Financial Institutions, the ABA Probate & Property Journal, and the NYU Institute on Federal Taxation. In addition, he has spoken at meetings and seminars organized by numerous organizations, including the American Bar Association, the White House Conference on Small Business, the U.S. Small Business Administration, the Georgia Electronic Commerce Association, the Federation of Exchange Accommodators, the International Reinsurance Conference, the Service Corps of Retired Executives, the American Health Lawyers Association, the Southeastern Health Law and Policy Forum, and the United Way, as well as several panel-type TV discussion programs.
Mr. Mandarino received his Bachelor’s degree in economics from the University of Toronto. He received his J.D. from Loyola University School of law and earned his LL.M. in taxation from New York University School of Law.
Representative experience includes:
American Bar Association, Section of Taxation
International Fiscal Association
American Health Lawyers Association
Recent Publications:
Partial Repeal Could Resolve Biden’s SALT Cap Dilemma, Law360 (April 9, 2020).
Congress Should Revisit CARES Act Tax Provisions, Law360 (August 6, 2020).
New Loss Carryback Rules Fortify Coronavirus Relief Package, Law360 (March 24, 2020).
Maintaining Partner Capital Account Balances, Strafford (May 27, 2020).
Correcting Capital Account Errors on Partnership Returns, Strafford (April 29, 2020).
Structuring Tiered Partnerships: Advanced Tax Planning Strategies, Avoiding Tax Traps, Strafford (April 7, 2020).
The New Tax Law’s Effects on Real Estate, NBI (March 10, 2020).
Partnership Debt Allocations and New IRS Regulations: Minimizing Tax Consequences, Strafford (February 26, 2020).
Partnership Terminations, Strafford (February 12, 2020).
Tax Issues in Transferring Partnership Interests, Strafford (February 4, 2020).
Partnership Activity Aggregation Rules, Strafford (January 29, 2020).
Tax-Free Mergers, Strafford (January 16, 2020).
Preferred Partnership Return Allocations, Strafford (December 12, 2019).
Leasing vs Financing, ABA, 2018 Aviation & Space Finance Conference (December 5, 2019).
New Pass-Through Deduction for Business Income What You Need to Know, NBI (November 25, 2019).
Calculating Wages for W-2 Limitations under Section 199A, Strafford (November 6, 2019).
Noncompensatory Partnership Options, Strafford (October 10, 2019).
Tax Complexities in the Sale of Partnerships and LLCs, Strafford (September 4, 2019).
Section 1202 QSB Stock for Pass-Through Entities, Strafford (July 31, 2019).
Tax Treatment of Guaranteed Payments to Partners: Impact of IRC 199A, Section 707 Payments, Priority Allocations, Strafford (July 25, 2019).
LLC and Partnership Purchases Entity Interests vs. Asset Sales, Strafford (June 5, 2019).
Opportunity Zone Panel, Bridge Group (May 3, 2019).
Section 41 R&D Credits for Pass-Through Entities After Tax Reform, Strafford (March 28, 2019).
Tax Reform and Pass-Throughs, Strafford (February 21, 2019).
Tax Issues in Transferring Partnership Interests, Strafford (February 19, 2019, and November 19, 2019).
Understanding and Adapting to the New Interest Cap, CPA Academy (February 13, 2019).
Partnership Mergers, Strafford (January 30, 2019).
Real Estate under Tax Reform, CPA Academy (January 14, 2019).
