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 100 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.
Mr. Mandarino is a member of the Finance Committee of St. Thomas More Church in Decatur. He also sits on the board of the Atlanta Young Writers Institute.
Representative experience includes:
American Bar Association, Section of Taxation
International Fiscal Association
American Health Lawyers Association
Pass-Through Entities, Self-Employment Taxes, and the Net Investment Income Tax, CPA Academy (January 9, 2017).
Partnership Allocations of Tax Credits, Strafford (January 6, 2016).
Contributions of Appreciated Property to Partnerships, Strafford (December 20, 2016).
Reporting Preferred Partnership Return Allocations, Strafford (December 6, 2016).
Correcting Capital Account Errors on Partnership Returns, Strafford (November 22, 2016).
Partnership Mergers Absent Section 708 Guidance, Strafford (September 28, 2016).
Sales and Use Tax, Business Boot Camp, NBI (September 16, 2016).
Partnership Disguised Sales Rules for Tax Counsel, Strafford (August 17, 2016).
Transfer Pricing Developments, Atlanta International Tax Study Group (July 26, 2016).
Understanding the New Tax Rules That Will Change Every LLC and Partnership, SGR Seminar (July 20, 2016).
Mastering Tax Issues in the Sale of Partnership and LLC Interests, Strafford (June 23, 2016).
Selling Your Interest in a Partnership or LLC, CPA Academy (September 20, 2016)
Leveraging LLCs in M&A Transactions, Strafford (May 12, 2016).
New IRS Partnership Audit Regulations: What Every Tax Adviser Needs to Know, Strafford (May 11, 2016).
What Every CPA Needs to Know About TEFRA Repeal, CPA Academy (June 28, 2016)
Structuring 1031 Like-Kind Exchanges for Real Property, Strafford (April 27, 2016).
Self-Employment Taxes, and the Net Investment Income Tax, Georgia Restaurant Association (February 9, 2016).
Pass-Through Entities, Self-Employment Taxes, and the Net Investment Income Tax, CPA Academy (November 7, 2016).
Choice of Entity and Tax Considerations, Rossdale CLE Center (January 20, 2016).
Partnership Tax: Allocations and Capital Accounts, CPA Academy (August 8, 2016).
Handling the Sale of a Business: Tax Saving Structures and Strategies for Attorney, NBI (December 14, 2015).
Recent Court Guidance on the Federal Treatment of Tax Credits, 32 Journal of Real Estate 327 (December 2016).
Taxation of Credit Card Transactions: Timing of Interest Income for Holders of Credit Card Receivables, Journal of Taxation and Regulation of Financial Institutions (May/June 2014).
Taxation of Credit Card Transactions: Characterizing Credit Card Interest, Journal of Taxation and Regulation of Financial Institutions (Jan./Feb., 2014).
Tax Treatment of Sales of Partnership Interests, Business Law Today (American Bar Association) (Dec., 2013).
Taxation of Credit Card Transactions: The Basics, Journal of Taxation and Regulation of Financial Institutions (July/Aug. 2013).
Taxing Transfers of Partnership Interests: An Overview, Journal of Taxation and Regulation of Financial Institutions (Sept./Oct. 2011).
The Tax Effects of Debt Cancellation, ABA Probate & Property Journal 21 (Mar./Apr., 2010).
Tax Benefits from Seller Financing and Assumption of Debt, 22 Real Estate Finance Journal 35 (Winter, 2007).
Survey of Federal Energy Tax Incentives for Energy, 14 Dialogue 7 (Nov., 2006) (newsletter of the United States Association for Energy Economics).
Dealing with Corporate Tax Shelters: Are Soft Landings Possible? Financier Worldwide 50 (June, 2006).
Related Party Exchange Denied Tax-Free Treatment Despite Use of Intermediary, Real Estate Taxation 167 (2005).