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Tim Wagner

Tim Wagner

Partner

100 S. Charles Street
Suite 1600
Baltimore, MD 21201
timothy.wagner@nelsonmullins.com

Timothy advises clients on federal, state, and international aspects of business transactions including mergers, acquisitions, reorganizations, capital raises, entity formation, venture capital and private equity transactions. With a background as a certified public accountant and experience in public accounting, Timothy is adept in managing all tax aspects of sophisticated business transactions as well as general...

Timothy advises clients on federal, state, and international aspects of business transactions including mergers, acquisitions, reorganizations, capital raises, entity formation, venture capital and private equity transactions. With a background as a certified public accountant and experience in public accounting, Timothy is adept in managing all tax aspects of sophisticated business transactions as well as general tax planning and advice. 

Timothy also represents clients in all aspects of tax controversy including federal and state tax audits, tax litigation, and federal and state tax collection matters. He advises and provides counsel on both foreign and domestic tax compliance, voluntary disclosure matters, excise tax issues, tax fraud, and other white-collar cases.  

Tim Wagner

tax planning and advice. 

Timothy also represents clients in all aspects of tax controversy including federal and state tax audits, tax litigation, and federal and state tax collection matters. He advises and provides counsel on both foreign and domestic tax compliance, voluntary disclosure matters, excise tax issues, tax fraud, and other white-collar cases.  

Timothy advises clients on federal, state, and international aspects of business transactions including mergers, acquisitions, reorganizations, capital raises, entity formation, venture capital and private equity transactions. With a background as a certified public accountant and experience in public accounting, Timothy is adept in managing all tax aspects of sophisticated business transactions as well as general... tax planning and advice. 

Timothy also represents clients in all aspects of tax controversy including federal and state tax audits, tax litigation, and federal and state tax collection matters. He advises and provides counsel on both foreign and domestic tax compliance, voluntary disclosure matters, excise tax issues, tax fraud, and other white-collar cases.  

Experience

The following is a selected sampling of matters and is provided for informational purposes only. Past success does not indicate the likelihood of success in any future matter.

Representative Experience

  • Handled business combinations and corporate reorganizations for both public and non-public companies.
  • Advised business owners on tax structuring and planning for significant transactions involving limited liability companies and S corporations.  
  • Represented taxpayers before the Internal Revenue Service and various state tax agencies in individual and corporate tax audits, appeals, and tax collection cases.
  • Advised entrepreneurs and startup companies on choice of entity, organizational tax structure, and qualification for exemption of gain for small business stock under Section 1202 of the Internal Revenue Code.

Previous Work Experience

  • Associate, Tax practice at national law firm (2013-2022)
  • Law Clerk, Tax Controversy Department, Midsize regional law firm (2011-2013)
  • CPA, Tax Supervisor, Hertzbach & Company (2004-2011)

Education

  • University of Baltimore School of Law, LLM, Taxation, valedictorian (2015)
  • University of Baltimore School of Law, JD, summa cum laude (2013)
    • Staff Editor – Law Review
  • Johns Hopkins University, BA (2004)

Admissions

  • Maryland
  • Court of Appeals of Maryland
  • U.S. District Court for the District of Maryland
  • U.S. Tax Court

Practice Areas

Industries

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  • Member, American Bar Association
  • Member, American Institute of Certified Public Accountants
  • Member, Maryland Association of Certified Public Accountants
  • Tax Section Council Member, Maryland State Bar Association Business Section