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Biography

Daniel’s practice focuses on state and local tax planning, controversy and incentives matters, including property tax, sales tax, excise tax (tobacco, alcohol and gaming), income tax, employment tax and local business tax. Daniel is also a leader of the Firm’s Manufacturing Industry Team, and heads up its Consumable Goods Subteam which oversees all hemp, alcohol, tobacco, food and beverage clients.

Prior to his legal career, Daniel worked for the Kentucky Senate President’s Office during multiple legislative sessions, where he gained experience in the legislative process and the political landscape in Frankfort.

Beyond his practice, Daniel has quickly risen to obtain a prominent leadership role throughout the Bar and the community, including currently serving multiple national and local professional and industry organizations, such as the Independent SALT Alliance, Greater Louisville Inc.’s (GLI) Business Competitiveness Committee and GLI’s Tax Reform Task Force, Kentucky Association of Manufacturers, and Kentucky Wholesale Distributors Association, to name a few. Previously, he served as the Chairman of the Tax Sections for both the Kentucky Bar Association (KBA) and the Louisville Bar Association (LBA), as well as counsel for the Young Professionals Association of Louisville (YPAL) and its charitable arm YPAL Cares, Inc. He also helped found a local giving circle, [give 502].

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Experience

Legal Work Highlights

Regularly counsels corporate and individual taxpayers through various state and local tax audits, and successfully defends same at the administrative level, including the Kentucky and Indiana Departments of Revenue and the Kentucky Claims Commission (f/k/a Kentucky Board of Tax Appeals), and on appeal before state judicial bodies.

Advise clients in the manufacturing, industrial processing, recycling and mining industries, particularly those in the metals industry regarding state income tax recycling credits, sales tax and property tax exemptions, energy exemptions and various tax and economic incentives.

Works closely with tobacco, alcohol and gaming clients regarding various excise tax and regulatory concerns, including obtaining needed manufacturing, wholesale and importer licenses from the alcohol and tobacco tax and trade bureau (TTB), and state and local authorities, as well as gaming license, tax and compliance issues.

Advise various companies involved in the manufacture and processing of CBD, industrial hemp and other hemp-related products.

Advise tobacco manufacturers, wholesalers and importers regarding the Food & Drug Administrations’ (FDA) new Deeming Regulation for various covered tobacco products, including all compliance, reporting and application requirements related thereto.

Represent clients in Federal, state and local employment tax matters, including defense of state unemployment insurance tax audits and successor employer determinations before the Kentucky and Indiana Workforce Development Cabinets.

Advise companies, lenders and real estate clients regarding applicable state and local tax due diligence and compliance issues for stock and asset purchase agreements, including tax clearance certificates, purchase price allocation, nexus and reserve issues, occasional and bulk sale exemptions, and other state and local business tax and registration requirements.

Represent dozens of corporate and individual taxpayers in real property tax valuation and appeal matters.

Obtain needed voluntary disclosure agreements (VDA) with various state and local taxing authorities throughout the country, including for remote online retailers and local occupational license and business taxes.

Advise clients regarding state and local tax incentives for companies looking to locate or expand, including representing clients before and negotiating with the Kentucky Cabinet for Economic Development to obtain tax, financial and economic incentives.

Represent large corporations in the healthcare industry regarding applicable sales tax exemptions regarding prescription drug and medical devices.

Regularly engaged by industry organizations and various business and commerce organizations regarding state and local tax reform and needed legislative matters.

Advise for-profit and non-profit entities regarding available property tax exemptions, including commercial and low-income housing real estate deals.

Represent and advise clients regarding transfer pricing-related issues, audits, protests and appeals.

Represent multiple clients before the IRS, Federal Courts and U.S. Tax Court regarding various Federal tax matters.

Represent corporate and individual taxpayers before the IRS regarding Federal income, excise and civil penalty collection and appeal matters.

Education

Law School

University of Kentucky College of Law, J.D., cum laude, 2010

Undergraduate School

University of Kentucky Gatton College of Business, B.S., B.A., Finance and Business Management, summa cum laude, 2007

Bar Membership

Daniel is licensed to practice in the follow state:

Kentucky, 2010

Courts

Daniel is admitted to practice before the following courts:

U.S. District Court, Western District of Kentucky, 2010

United States Tax Court, 2011

U.S. District Court, Eastern District of Kentucky, 2011

U.S. Court of Appeals for the Sixth Circuit, 2011

Recognition

Local & National Recognition

Louisville Business First 2019 Forty Under 40 Honoree

Kentucky Rising Stars®, 2015-2020

NFocus’ 5 New Faces of Philanthropy, 2015

Yum! Ignite Corporate Challenge Winner, 2015

Strathmore’s Who’s Who, 2015 Edition

YPAL Outstanding Young Professionals Award – Legal, 2012

Professional Affiliations

Professional Affiliations & Memberships

Assistant Editor, Journal of Multistate Taxation and Incentives, 2018

Member, Kentucky Association of Manufacturers

Member, Independent SALT Alliance

Member, Kentucky Wholesale Distributors Association (KWDA)

Founding Leader, [give] 502

Member, GLI Business Competitiveness Committee

Member, GLI Tax Reform Task Force

Board Member, Surgery on Sunday, Inc., 2015-2017

Member, Southwestern Ohio Tax Institute Planning Committee, 2014-2015

Member, Louisville Sports Commission Athletic Booster, 2015

Secretary & Director, YPAL Cares Board, 2013-2015

Chair, Kentucky Bar Association Tax Section, 2013-2014

Secretary and General Counsel, Young Professionals Association of Louisville (YPAL), 2012-2013

Chair, YPAL Legal Committee, 2012-2013

Vice Chair, Kentucky Bar Association Taxation Section, 2011-2012

Chair, Louisville Bar Association Taxation Section, 2012

Member, American Bar Association

Civic Activities

Civic & Charitable Organizations

[give] 502

Surgery on Sunday-Louisville, Inc., 2015 – 2017

Leadership Louisville Ignite Graduate, Fall 2015

Focus Louisville, Class of 2013 (Leadership Louisville Center)

St. Mary’s Center

Former Intern for the Kentucky Senate President, 2006 Special Session and 2007 Regular and Special Sessions

Presentations

Daniel was invited to speak at the following events:

Presenter, “Update on Tax and Legal Issues Impacting Indiana Tech and Innovation Business,” Indiana Tax Summit, August 10, 2018

Presenter, “Kentucky Tax Reform:  Implications & Effect on the Manufacturing Industry,” Kentucky Association of Manufacturers Webinar, August 9, 2018

Presenter, “Sales and Use Tax in Kentucky,” Lorman Webinar, July 11, 2018

Presenter, “2018 Kentucky Tax Reform,” Independent SALT Alliance 2018 Summer Meeting, Denver, Colorado (June 2018)

Presenter, “Sales and Use Tax in Kentucky,” Lorman Webinar, September 28, 2017

Presenter, “Kentucky 2016 Update – Recent Tax Developments,” Independent SALT Alliance Summer Meeting, Greenbrier, West Virginia (June 2016)

 

Major Publications

Daniel is an author of the following publications:

“You Down with CBD? Yea You Know Me—States Look to Incentivize and Tax Growing Hemp Industry,” Journal of Multistate Taxation and Incentives (a Thomson Reuters publication), Volume 29, Number 7, October 2019

“Marketplace Facilitator Collection Requirements Will Lead to New Strategies, Complications, and Disputes,” Journal of Multistate Taxation and Incentives (a Thomson Reuters publication), Volume 29, Number 4, July 2019

“I’ve Got Trust Issues – Are Nonresident Trusts the New Nexus Fight?” Journal of Multistate Taxation and Incentives (a Thomson Reuters publication), Volume 28, Number 8, November/December 2018

Kentucky Tax Reform:  An Overview,” IPT Insider, September 2018

Southern Indiana State and Local Tax News – Online Sales Tax Goes Into Effect,” One Southern Indiana’s The One Weekly, August 21, 2018

Southern Indiana State and Local Tax News – Indiana Tax Legislation & Amnesty,” One Southern Indiana’s The One Weekly, June 12, 2018

“Kentucky Tax Reform – What the Heck Happened?” Louisville Bar Association’s Bar Briefs, June 2018

Southern Indiana State and Local Tax News – KY Tax Reform Passes,” One Southern Indiana’s The One Weekly, June 5, 2018

Kentucky Tax Reform – Big Changes For The Business Community,” www.GreaterLouisville.com, May 22, 2018

Indiana’s new sales and use tax guidance on construction materials,” Indiana Builder News, January/February 2018

Set My Captive Free – The Fight Over Captive Insurance Tax Benefits Rages On,” Lexis® Federal Tax Journal Quarterly, September 2017

What Can Green Do For You?  Kentucky’s Broad State and Local Tax Benefits for Pollution Control Facilities & Equipment,” Northern Kentucky Bar Association Journal, August 2017