Madsen Goldman & Holcomb, LLP

Madsen Goldman & Holcomb, LLP

Madsen Goldman & Holcomb, LLP, is a Tallahassee law firm practicing state and local tax law throughout Florida.

Firm Overview

adsen Goldman & Holcomb, LLP is a law firm with offices in Florida's capital. The firm is comprised of seasoned state and local tax attorneys who have practiced in the field for many years. While the firm concentrates its practice in matters of state and local taxation, members also have significant experience representing businesses in other administrative and governmental law and government contract matters. Drawing upon a broad base of experience and skills, the firm represents clients in the array of transaction, income and property taxes imposed by the State of Florida, its cities, counties and special tax districts.

Over their long careers, members of the firm have been intimately involved in many of the most important legal and policy issues confronting Florida taxpayers. Equally at home in the administrative process, in the courtrooms, and in the halls of the Florida Legislature, members of the firm have handled a variety of diverse issues. The following are examples:

-the sales and use tax treatment of railcar service agreements, aircraft modification services, computer services, telecommunication services, intercompany real property rental transactions, purchases by aviation, aerospace and other government contractors, advertising materials, cruise line operations, mergers and acquisitions, synthetic leases, online travel companies, bad debts, and transient rentals;
-the tax treatment of the Internet and Internet sales for purposes of sales and use taxes;
-major revisions to the statutes governing taxation of various telecommunication services;
-for income tax purposes, the treatment of Subpart F income, the treatment of pass-through entities, the classification of business and nonbusiness income, NOL/AMT questions, apportionment, intangible holding companies, state impact of federal adjustments, and consolidation/deconsolidation issues;
the property tax treatment of industrial, utility, retail and resort properties, computer software, and communications equipment;
-multistate issues involving hotel occupancy taxes, including lodging sold through Internet reservations services;
-tax nexus, as it arises in all state and local tax contexts.

The firm regularly handles protests of assessments and refund denials, requests for technical assistance advisements (private rulings), tax opinion letters, refund requests, proposed rule development, voluntary disclosure agreements, rule challenges, and litigation before administrative and judicial tribunals. In many cases client needs are met through tax planning, and the firm often assists clients in structuring their activities so as to minimize the resulting taxes. The firm's lawyers are experienced in working with government personnel including auditors, compliance and enforcement personnel, technical and legal staff, legislators and their staffs, and local taxing authorities, as well as with other professionals who support taxpayers, such as accountants, economists, appraisers, and statisticians.

Firm members have been called upon to serve on various quasi-public tax commissions, such as the Florida Telecommunications Taxation Task Force in 1996. They have also been called upon to advise, chair, or participate in such bodies as the Florida Chamber of Commerce, the Florida Bar Tax Section and the Section's State Tax Division, the Institute for Professionals in Taxation, the Multistate Tax Commission Sales and Use Tax Nexus Project, and the NTA Electronic Commerce Project. Members regularly make presentations at national, state and regional conventions, symposia and other programs concerned with state and local tax issues, and instruct at schools established to train industry professionals. The firm was awarded the "Tier One" designation for tax law and corporate law in the 2011-2012 U.S. News "Best Law Firms" survey.

Madsen Goldman & Holcomb, LLP is privileged to represent leading multistate and international corporate clients from many business sectors, including transportation, health care, manufacturing, wholesale and retail, equipment leasing, computer and information services, online travel bookings, publishing, telecommunications, insurance, hospitality, utilities, aviation, aerospace, electronics, software development, and government contracting. Many of the firm's clients have been represented by the partners for years, from Florida's short-lived experiment with the worldwide unitary tax in the early 1980's, to its dalliance with a comprehensive services tax in 1987, revisions to insurance premium and motor fuel taxes, and the more recent reforms of the several taxes applicable to communications and the property tax dispute process. MGH takes pride in its loyal clientele and continues its commitment to provide prompt professional service, meticulous advice, and vigorous pursuit of clients' objectives.
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Main Office
Main Office
1705 Metropolitan Blvd., Suite 101
Tallahassee  FL  32308
Phone
  • 8505230400
Websites
Tax
Over their long careers, members of the firm have been intimately involved in many of the most important legal and policy issues confronting Florida taxpayers.
Equally at home in the administrative process, in the courtrooms, and in the halls of the Florida Legislature, members of the firm have handled a variety of diverse issues. The following are examples:

-the sales and use tax treatment of railcar service agreements, aircraft modification services, computer services, telecommunication services, intercompany real property rental transactions, purchases by aviation, aerospace and other government contractors, advertising materials, cruise line operations, mergers and acquisitions, synthetic leases, online travel companies, bad debts, and transient rentals;
-the tax treatment of the Internet and Internet sales for purposes of sales and use taxes;
-major revisions to the statutes governing taxation of various telecommunication services;
-for income tax purposes, the treatment of Subpart F income, the treatment of pass-through entities, the classification of business and nonbusiness income, NOL/AMT questions, apportionment, intangible holding companies, state impact of federal adjustments, and consolidation/deconsolidation issues;
-the property tax treatment of industrial, utility, retail and resort properties, computer software, and communications equipment;
-multistate issues involving hotel occupancy taxes, including lodging sold through Internet reservations services;
-tax nexus, as it arises in all state and local tax contexts.

H. Michael Madsen

H. Michael Madsen was admitted to The Florida Bar in 1972. His practice concentrates on state and local taxation, administrative law, and governmental law. Mr. Madsen has extensive experience in trials, appeals, and administrative hearings, and has handled varied constitutional and statutory issues through the years. Mr. Madsen has also been involved in some seminal tax decisions involving cellular telecommunications services and taxation of utility property. He has represented clients on motor fuels tax issues, interstate distribution of commercial advertising materials, insurance premium tax controversies, license to use taxation, interstate taxation of medical devices, and the negotiation of voluntary disclosure agreements, among other tax issues. Mr. Madsen has served as an instructor in the Florida Bar Trial Advocacy Program and the Institute for Professionals in Taxation (IPT) Advanced Sales and Use Tax School. He has written for and regularly speaks at ABA, IPT and other conferences, symposia and forums on such diverse topics as sales taxation of drop shipments, tax ethics, and Florida property tax issues. Mr. Madsen serves as co-chair of the annual ABA-IPT Advanced Sales and Use Tax Conference and author of the Florida chapter in the ABA Property Tax Deskbook. He has also served on the Tallahassee-Leon County Planning Commission, which he chaired in 1996-97.
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