Kevin Carmichael practices and teaches in the areas of closely held business and tax law, business succession planning, not for profit law, federal and state taxation, tax controversy, including OVDI, inbound and outbound tax planning for US and foreign persons, mergers and acquisitions, exempt organization formation, operation and dissolution, corporate governance and US and international estate planning. He is fluent in Spanish. Mr. Carmichael's recent experience includes:

• Tax planning for businesses, drafting operating agreements, partnership agreements, choice of entity and structures, business succession planning, buy-sell agreements
• Purchases and Sales of Business interests, charitable and non-charitable pre-sale planning
• Planning inbound investments and outbound liquidations by Canadian, Australian and EU persons in Florida Real Property
• Working through an Australian business bankruptcy, Deed of Company Arrangement and Reorganization
• Tax controversies against the State of Florida and the Internal Revenue Service OVDI
• Structuring and administration of large estates including IRS audits
• Assisting start-up ventures in initial capitalization and Angel finance and tax strategies
• Formation, operation, merger, and liquidations of Not for Profit entities, assistance with governance and ethical issues, support organizations, reinstatements