Chuck Hodges is the Chair of the Tax Controversy and Litigation Practice and focuses his practice on civil and criminal federal tax controversies and complex tax planning. He has been involved in more than 100 cases against the IRS and state revenue agencies involving all areas of tax law. Mr. Hodges handles approximately 15 court cases against the IRS per year, recovering more than $1 million for his clients from the IRS in reimbursement of attorneys' fees at the conclusion of their trial victory.
Mr. Hodges has devoted his entire career to representing only taxpayers. As a tax litigator, he can handle all stages of a tax controversy, including all administrative and judicial levels from examination through court proceedings. Mr. Hodges represents taxpayers with an understanding that inside the IRS is a large, well-trained law firm focused on the best interests of the IRS at all stages of tax disputes, and offers taxpayers the same form of representation throughout a controversy. His broad experience enables him to handle both the administrative proceedings, and litigation with equal knowledge and proficiency. Mr. Hodges' extensive trial experience has confirmed that decisions made during an examination can significantly impact the chances of success at a future trial or the avoidance of trial.
Mr. Hodges has represented a broad range of taxpayers, including individuals, estates, closely-held businesses, tax-exempt organizations and publicly-traded corporations. A substantial number of these engagements have involved the defense of TEFRA partnerships and limited liability companies. His extensive case experience against the IRS also includes a familiarity with IRS programs relating to fast track settlements and mediation, early referral of exam issues, post IRS appeals mediation, and other alternative dispute resolution options.
Mr. Hodges has represented taxpayers in many different federal courts, including the U.S. Tax Court, the U.S. District Court for the Northern District of Georgia, the U.S. District Courts for the Middle District and Southern District of Florida, the U.S. District Court for the Southern District of Mississippi, the U.S. District Court for the District of Arizona, the U.S. Court of Federal Claims, and the U.S. Court of Appeals for the Fifth and Eleventh Circuits.
Mr. Hodges has been a key litigator in various cases earning him honors and recognition. He was listed in Band 1, "Leader in the Field" in 2011 for Taxation by Chambers USA: America's Leading Lawyers for Business and has been listed each year in Taxation since 2005. He was recognized by his peers in the area of Tax Law for 2013 and the two years immediately preceding in The Best Lawyers in America®. In 2013 and each of the four years immediately preceding, Mr. Hodges was named a Georgia “Super Lawyer” and previously a Georgia “Rising Star” by SuperLawyers magazine. He is AV® rated by Martindale-Hubbell.*
*CV, BV, and AV are registered certification marks of Reed Elsevier Properties Inc., used in accordance with the Martindale-Hubbell certification procedure's standards and policies.
Professional & Community Activities
American Bar Association, Tax Section, Member of Court Procedure & Practice Committee
American Bar Association, RPTE Section, Chair, Federal Tax Litigation
American College of Tax Counsel, Fellow
The Fellows of the American Bar Foundation, Member
State Bar of Georgia, Tax Section, Member and Former Chair
Clemson University College of Business & Behavioral Science, Member of Senior Advisory Board
Lawyers Club of Atlanta, Member
Leadership Atlanta, Class of 2010
Journal of Taxation, Department Editor