Thomas F. Joyce concentrates on general federal, state and international taxation of corporations, partnerships and individuals, with emphasis on business formation, planning, mergers, acquisitions, financings and restructurings.
Mr. Joyce practices extensively in the taxation of registered investment companies, private investment funds and hedge funds, including fund organization, portfolio investments, domestic and offshore vehicles, funds of funds, master/feeder arrangements, acquisitions and reorganizations, in-kind redemptions, international fund operations, deferred compensation, preferential dividends, and other issues.
He regularly works with the firm's real estate attorneys on tax aspects of real estate transactions, including joint ventures, partnerships and limited liability companies, tax-exempt investors, qualified conservation easements ("façade easements"), "like kind" exchanges, workouts and other restructurings.
Mr. Joyce has acted frequently as lead counsel in tax controversies before the Internal Revenue Service, the Illinois Department of Revenue and other agencies, appearing in administrative hearings before federal and state tax authorities and in tax litigation in the U.S. Tax Court, the Court of Federal Claims, federal courts of appeals and the U.S. Supreme Court.