As Dowling Aaron Incorporated’s senior tax partner, Mr. Henderson brings extensive practical experience and attention to the representation of businesses and individuals in income, employment, sale and use taxes, and property tax matters, both as an advisor and as an advocate on such tax issues. A former employment tax specialist with the IRS audit division in the 1970’s, he brings an understanding of dealing with the IRS and tax agencies in general.
Mr. Henderson works closely with his clients in all stages and facets of the tax planning process. An expert in taxation issues affecting closely held businesses, his day-to-day practice focuses on partnership and limited liability company agreements and tax issues related thereto, purchase and sale agreements, employment agreements, deferred compensation agreements, settlement agreements and Subchapter S and Subchapter C corporation tax issues. Mr. Henderson’s experience enables him to identify and address the many tax issues arising in complex transactions, including mergers and acquisitions, and issues facing start-up companies. For example, in the sale or purchase of a business Mr. Henderson may advise not only on partnership and corporate income tax implications, but also on federal and California income tax issues faced by individual sellers or buyers, and on California sales and property tax considerations.
Mr. Henderson actively represents his clients in IRS audits, in California FTB, EDD and SBE audits, frequently working closely with the client’s accountants, and in disputes before the United States Tax Court and the Federal District Court. He has successfully sued the IRS to recover almost a million dollars in penalties asserted for late filing of W-2s on behalf of a construction company.
Mr. Henderson handles matters involving property and local taxation issues. He frequently advises businesses and individuals in local real property transfer tax matters. He has successfully argued a case before the California Supreme Court involving exceptions to the requirement to exhaust administrative remedies before local assessment appeal boards for property taxes.
Working closely with members of the firm’s Business and Real Estate Practice Group, Mr. Henderson has extensive experience in dealing with the complex tax issues in real estate development, including the drafting of complex partnership and LLC agreements, purchase and sale of real estate agreements and Section 1031 exchanges.
Professional Affiliations & Memberships
- Fresno County Bar Association (business, real property and estate planning sections)
- Fresno Estate Planning Counsel
- California State Bar, Tax Procedure Section Member
- ABA, Tax Section Member