William Pauls is a member of Sutherland’s Tax Practice Group and concentrates on consolidated return issues and other corporate tax matters. He regularly advises clients with respect to the application of the consolidated return regulations and the structuring of corporate reorganizations, stock and asset acquisitions and dispositions, spin-offs, split-offs, and other corporate separations, cross-border transactions, and corporate finance transactions. In this context, William has prepared a variety of letter ruling requests addressing consolidated return issues, general corporate tax issues, corporate reorganization issues, and international tax issues.
William has substantial experience with regard to the taxation of insurance companies. He has counseled clients with respect to structuring and implementing captive insurance company arrangements, the federal tax consequences of reinsurance transactions, and complex international insurance tax issues. William also has prepared letter ruling requests addressing life/non-life consolidated return issues and the corporate tax aspects of reinsurance transactions.
William has assisted in the representation of clients before the Internal Revenue Service Appeals Office, the United States Tax Court and federal district courts. His practice before the Internal Revenue Service includes providing advice on audits and appeals, drafting protests, and negotiating settlements. William is admitted to practice before the United States Tax Court.
Prior to joining Sutherland, William served as a law clerk for the Honorable Mary Ann Cohen of the United States Tax Court from 2003 to 2005. While in law school, he worked as a tax analyst for a large, multi-national pharmaceutical company, as a tax consultant for a major accounting firm, and as a law clerk for the United States Attorney’s Office in South Bend, Indiana.
William earned his LL.M. in Taxation, with distinction, from Georgetown University Law Center and his J.D. from the University of Notre Dame Law School, where he served as Symposium Editor for the Notre Dame Law Review. He received a B.S. in Chemistry from the University of Wisconsin-Madison.
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LL.M. in Taxation, with distinction, Georgetown University Law Center, 2005
J.D., University of Notre Dame Law School, 2003, Symposium Editor, Notre Dame Law Review
B.S., Chemistry, University of Wisconsin, 2000
District of Columbia, Georgia