Gary M. Harden

“Investing in client relationships enables a profit center approach to legal and financial services.”

A transactional tax lawyer with regular involvement in tax controversies for over 35 years, Gary M. Harden partners with clients and collaborating professionals on a national platform, designing and implementing value added business - tax strategy. His practice areas include mergers and acquisitions (M&A), syndications, finance and insurance; with niche areas in intellectual property tax, executive benefits, sports & entertainment tax, exempt organizations, captive insurance, and employee fraud and embezzlement investigations. He serves a broad range of business and nonprofit clients including service firms in the accounting, legal, financial and insurance professions, and as outside tax counsel to a virtual law firm serving the information technology (IT) sector internationally. Bar admissions include Ohio, the US Tax Court and US District Court for the Northern District of Ohio. Mr. Harden is a member of Eastman & Smith.

He is a regular speaker and author on topics involving taxation and business law, and taught as an adjunct professor at the University of Toledo Law School. His articles include a wide variety of topics such as FATCA and Ohio's Commercial Activity Tax, with some available by links on this website and to LinkedIn.

Mr. Harden earned a master’s degree in tax law (LL.M) from New York University, bachelor of business administration in accounting from the University of Notre Dame, and juris doctor (J.D.) from the University of Toledo College of Law. He is a graduate of Detroit Catholic Central High School.

You may also find Mr. Harden instructing a merit badge, cantoring a Mass, backpacking the Rocky Mountains with a crew of young adults at BSA’s Philmont Scout Reservation, camping with his wife, cross country skiing the snowy trails of Northern Michigan or hiking through the woods of Oak Openings Metropark with his German Shepard, Andy.

EXPERIENCE

• Restructured the sale of a significant private closely held corporation adding $600 million in value.

• Diligenced and remediated family owned and service firms for acquisition by publicly traded companies.
• Restructured as taxable the stalled acquisition of a two domestic corporations by a widely held foreign client intended as tax deferred (inversion), adding value for all parties.
• Restructured the sale of a line of business to a publicly traded company as the sale of a patent portfolio, an eight figure deal, adding value for all parties.
• Is currently defending a referred client in a Midco tax shelter.
• Coordinates amnesty and voluntary disclosure for domestic taxpayers, expats and estates under the Offshore Voluntary Disclosure Program, Streamlined Program, and Silent Disclosure; defended a referred US Person in an FBAR examination resulting in “no-change.”
• Testified before US Treasury on the scope of IRC section 337(d) regulations on behalf of a nonprofit social club.