|
Admitted: 1987, Ohio Law School: Case Western Reserve University, J.D. Member: The Cleveland Metropolitan Bar Association; Ohio State (Member, Taxation Section) and American (Member, Taxation Section) Bar Associations; National Association of Bond Lawyers. Biography: Executive Board and Articles Editor, Case Western Reserve Law Review, 1986-1987. Speaker and Panelist, Seminars of the National Association of Bond Lawyers. Born: Cleveland, Ohio, 1961
Thomas G. Havener has more than two decades of experience at Squire, Sanders & Dempsey L.L.P. in federal taxation, as well extensive experience in tax litigation matters. Tom’s tax controversy experience includes a multi-billion dollar state tax assessment adjudicated in a state administrative proceeding which reduced the client’s tax assessment in excess of $3.5 billion. During that experience, not only was Tom the only tax lawyer trying to maintain a lasso-hold on over 30 litigators, he also happened to meet his wife and partner-Kathleen-then with Miller & Chevalier, Chartered. Tom’s first joy (at work) is handling large and complex IRS audits. These include, in particular, audits of billions of dollars in tax exempt 501(c)(3) bonds issued for the benefit of large health care, educational, and other charitable and cultural organizations, as well as tax-exempt "facility bonds" issued for the benefit of for-profit conduit borrowers. Mr. Havener has substantial and in-depth experience involving litigation of constitutional issues arising in the context of federal and state taxation.
Indeed, Tom was one of the principal architects of the eminent domain theory proposed to and adopted by the State of Connecticut in opposing a constitutional challenge to the State's corporate franchise tax arising from certain covenants in some of the State's obligations, which threatened to cost the State an estimated $1.5 billion in lost tax revenues over the following fifteen years. In addition, Tom was the principal tax attorney representing the State in mediation of the tax refund litigation brought by certain Connecticut taxpayers in the same matter. Via his role in the mediation, Tom assisted the State in successfully reducing its potential liability by millions of dollars.
Mr. Havener has a Juris Doctorate from Case Western Reserve University and a B.A. from THE Ohio State University. Tom is an attorney with substantial mobility impairment and a lawyer with disabilities for diversity purposes. During a fall during an expedition in 1980, Tom suffered spinal cord injuries and ambulates only using a wheelchair. His mobility is largely confined to his upper torso and above.
|