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    Bluffton, SC Office
    The Plaza at Belfair
    4 Clarks Summit Drive
    Suite 200 | Bluffton, SC 29910-4993
    843 815 2171  Main | 843 815 5991  Fax
     
    Charleston, SC Office
    100 Calhoun Street
    Suite 400 | Charleston, SC 29401
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    Charlotte, NC Office
    Two Wells Fargo Center
    301 South Tryon Street
    Suite 1615 | Charlotte, NC 28282
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    Columbia, SC Office
    1221 Main Street
    Suite 1800 | Columbia, SC 29201
    803 799 9800  Main | 803 753 3278  Fax
     
    Greenville, SC Office
    Poinsett Plaza
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    Suite 700 | Greenville, SC 29601
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    Hilton Head Island, SC Office
    Shelter Cove Executive Park
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    Suite 400 | Hilton Head Island, SC 29928
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    Lexington, Kentucky Office
    1010 Monarch Street
    Suite 380 | Lexington, Kentucky 40513
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    Myrtle Beach, SC Office
    Founders Centre
    2411 Oak Street
    Suite 206 | Myrtle Beach, SC 29577
    843 444 1107  Main | 843 444 4729  Fax
     
    Pawleys Island, SC Office
    11019 Ocean Highway
    Pawleys Island, SC 29585
    843 235 4100  Main | 843 235 4101  Fax
     
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PROFESSIONALS OTHER CONTENT
     

Erik P. Doerring

Shareholder

803 799 9800 Main
803 753 3278 Main Fax
edoerring@mcnair.net
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Columbia, SC Office
1221 Main Street
Suite 1800
Columbia, SC 29201
Assistant
Jennifer L. Rath
jrath@mcnair.net
803 753 3311 Direct
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Overview

Spanning a career of 25 years, Erik's practice focuses on business and tax representation with an emphasis on tax controversy and economic development. His clients are businesses and individuals throughout South Carolina and the Southeast. His educational background and professional experience are firmly rooted in taxation. After graduating from the University of South Carolina School of Law in 1985, Erik served as an attorney in the Office of Chief Counsel, Internal Revenue Service, where he represented the IRS in the trial of United State Tax Court cases. In 1989, he was appointed Assistant United States Attorney for the United States Department of Justice’s Tax Division representing the IRS in United States District Court, Bankruptcy Court, Courts of Appeal, and in state court. After receiving his Master of Laws degree in Taxation from New York University in 1993, Erik joined McNair Law Firm, P.A. where he is a Shareholder and heads up the Tax Controversy Practice Team and Economic Development Practice Team for the Firm.

Erik is a frequent speaker on tax issues before the South Carolina Bar Association, South Carolina Association of Certified Public Accountants and other professional groups and trade organizations. Erik is the General Editor and author of LexisNexis "South Carolina State Tax Practice Insights”, and is also the Editor and an author of “Tax Law”, a tax-focused blog found at www.sctaxlawyers.com. Erik is identified as one of The Best Lawyers in America (Litigation & Controversy - Tax; Tax Law), a South Carolina Super Lawyer (tax), a Legal Elite of the Midlands (tax) and has been inducted into the Outstanding Lawyers of America Society.

Business and Corporate Representation
Erik represents and advises clients in the formation, registration, operation, and dissolution of business entities, including corporations, partnerships, limited partnerships, limited liability companies and trusts, and in the purchase, sale and reorganization of assets of, or ownership interests in, these various forms of business entities.

Tax
Erik advises individuals and businesses in all areas of federal, state and local taxation, including income, estate and gift, excise, sales and use, property and license taxes.

Economic Development
Erik represents and advises clients in the negotiation and finalization of state and local economic development incentives which has included projects exceeding $2 Billion in capital investment.

International
In the International Law practice area, Erik represents and advises multinational corporations, partnerships and limited liability companies with United States offices, or as United States affiliates of foreign-based parent entities, on international issues, including in-bound/out-bound capital/investment structures, treaty interpretation, duties and tariffs, business formation and registrations, contracts, transfer-pricing, joint venture agreements, licensing and royalties, and asset acquisitions, sales and reorganizations.

Tax Controversy
Erik represents and advises individuals, trusts and businesses, from closely-held companies to Fortune 500 companies and multinational corporations, before the Internal Revenue Service, State Revenue Departments and County/Local Property Tax Assessors and Boards in audit/examinations, appeals, collection matters and criminal tax investigations. Erik represents clients before the United States Tax Court, United States District Courts, United States Courts of Appeal and state Trial and Administrative Law Courts.

Corporate Transactions
Represented and advised clients in the formation, registration, operation, and dissolution of business entities, including corporations, partnerships, limited partnerships, limited liability companies, and trusts, and in the purchase, sale, and reorganization of assets of, or ownerships interests in, these various forms of business entities.

Significant representative transactions include:

  • $46 million venture capital investment in logistics and supply corporation
  • Multiple organizations, property acquisitions, financing and syndication of low income tax housing partnerships
  • Merger of large Southeastern advertising/marketing firms
  • Multi-million sale of corporation’s interest in sand mining properties and related equipment
  • Dissolution, asset sale, and reorganization of Japanese-affiliated thermal-imaging manufacturing entity
  • Reorganization of multiple corporations and limited liability company affiliates for German heavy truck component manufacturer
  • Formation, acquisitions, asset sales, and reorganization of Southeastern-based truck component manufacturer
  • Planning and establishment of foreign-based payroll and employment affiliate for United States multinational corporation
  • Representation of various Southeastern high-tech companies in private placement investments

Economic Development Projects
Represented and advised clients in the negotiation and finalization of state and local economic development incentives for projects involving over $2 billion in capital investment, including the following new industries and expansions:

  • $130 million automotive systems and industrial components supplier expansion
  • $500 million co-generation power plant
  • $50 million automotive steel processing facility
  • $100 million truck diesel injection systems manufacturing facility and related $45 million expansion
  • $35 million fire & rescue vehicle manufacturing facility and corporate headquarters
  • $200 million expansion of polymers manufacturing facility
  • Multiple expansions involving over $120 million in combined investment for fiber-optic cable development and manufacturing plants
  • $20 million heavy truck mirror manufacturer and subsequent expansions
  • $5 million turbo diesel component manufacturing plant and subsequent expansions
  • $12 million automotive filter manufacturing facility
  • $100 million regional banking campus and headquarters development
  • $350 million co-generation power plant
  • $100 expansion of chemical production facility
  • $80 million medical supply manufacturing facility expansion
  • $30 million and $10 million expansions of automotive bearing manufacturer
  • Headquarters expansion of medical products supplier
  • $30 million milk processing and bottling facility
  • $50 million expansion of aerosol system manufacturing facility and relocation of North American headquarters
  • $28 million customer service facility
  • $8 million bio-diesel manufacturing facility
  • $5 million expansion of textile manufacturing facility
  • $10 million call center operation
  • $35 million textile plant expansion and modernization
  • $15 million expansion of heavy equipment distributor
  • $5 million expansion of steel wire manufacturer
  • $25 million back-office processing center for financial services provider
  • $7 million wireless provider call center
  • $50 million expansion of plastics manufacturing facility
  • $35 million fiberglass production facility
  • $20 million packaging materials manufacturer
  • $5 million powder coating facility for heavy truck components
  • Composites technology research and development facility
  • $5 million auto insurance call center
  • $20 million diesel system research and development center
  • $5 million computer cooling technology development facility
  • $19 million plastics manufacturing plant
  • $1 million powder coating facility for ATV plant
  • $8 million expansion for fine blanking facility

International Transactions
Represented and advised multinational corporations, partnerships, and limited liability companies with United States offices, or as United States affiliates of foreign-based parent entities, on international issues, including in-bound/out-bound capital/investment structures, treaty interpretation, duties and tariffs, business formation and registrations, contracts, transfer-pricing, joint venture agreements, licensing and royalties, and asset acquisitions, sales and reorganizations. Representative clients include:

  • United States-based multinational logistics and supply company with offices throughout the middle east, Russia, and the United States Virgin Islands
  • United States affiliate of German multinational heavy truck component manufacturer, with multiple foreign subsidiaries in Brazil, Germany and the Cayman Islands
  • United States subsidiary of Italian polymer manufacturer
  • United States affiliate of Italian fiberglass manufacturer
  • United States parent and FISC/DISC timber export subsidiary
  • United States subsidiary of Japanese thermal imaging company
  • United States textile machinery distributor with multiple European affiliates
  • United States subsidiary of Germany automobile filtration device manufacturer

Tax Controversy Matters
Erik has successfully resolved or litigated the following significant tax controversy matters for clients:

  • Representation of clients in Internal Revenue Service Offshore Voluntary Disclosure Program involving unreported foreign bank account income
  • Represented an extensive and growing list of clients in IRS and state department of revenue audits, appeals and litigation involving the defense of conservation, façade and historical preservation easements
  • Represented multiple clients in IRS transferee liability investigation and resulting United States Tax Court litigation and Fourth Circuit Court of Appeals defense. The Tax Court victory for the clients and subsequent successful Court of Appeals defense became national precedent for the issues presented in the cases.
  • Represented national certified public accounting firm tax professionals in successfully defending efforts by the South Carolina Department of Revenue to revoke administrative licenses to practice
  • IRS audit, appeal and resulting United States Tax Court litigation involving $50 million income tax deficiency asserted against a United States multinational corporation and foreign affiliates, with over 250 separate adjustments and issues, including transfer-pricing, treaty-based competent authority proceedings, inventory valuation, and officer compensation
  • United States District Court litigation involving employment tax trust fund penalty assessment
  • State Department of Revenue Circuit Court refund litigation for textile distributor
  • IRS wrongful levy claim and appeal of real estate sales proceeds
  • United States District Court litigation involving federal employment tax penalties
  • State Department of Revenue wrongful levy claim and appeal for bank account seizure
  • IRS civil and criminal tax fraud investigation involving trucking company (and resulting refund)
  • IRS audit and appeal of unreasonable compensation issue for professional services corporation
  • State Department of Revenue sales tax audit and related appeal of prosthetic device exemption for healthcare system
  • United States Tax Court litigation involving capitalization of cable television provider expenditures
  • Representation of issuer in IRS tax exempt bond audit and appeal
  • State Department of Revenue mail order house sales tax audit and appeal
  • State Department of Revenue criminal tax fraud investigation of ATV dealer
  • Representation of multiple co-defendants in State Department of Revenue class action sales tax refund litigation
  • IRS audit, appeal and resulting United States Tax Court litigation involving corporate tax issues for multiple corporate affiliates
  • Representation of defendant in State Department of Revenue disbarment proceeding and related Circuit Court litigation
  • Multiple State Department of Revenue and IRS audits and related appeals of conservation easement deductions
  • Representation of issuer in IRS tax exempt bond audit and appeal involving asserted arbitrage penalty
  • United States District Court refund litigation involving determination of reasonable compensation for medical practice
  • State Department of Revenue Circuit Court litigation involving sales tax exemption for prescription pharmaceuticals
  • United States District Court and United States Court of Appeals litigation involving Federal Freedom of Information Act Claim for tax records
  • IRS civil and criminal tax fraud investigation of fencing contractor
  • IRS civil and criminal tax fraud investigation of gun dealer
  • IRS civil and criminal tax fraud investigation of custom woodworking business owner and related United States District Court criminal defense litigation
  • State Department of Revenue criminal tax fraud investigation of government official
  • State Department of Revenue criminal tax fraud investigation involving county official and related Circuit Court litigation
  • State Department of Revenue criminal failure to file investigation involving multiple professional service providers, including attorneys, realtors and CPA defendants
  • IRS partnership audit and appeal of partnership issues for timber property
  • IRS reasonable compensation audit and appeal for construction corporation officers
  • IRS dyed diesel fuel investigation and appeal for trucking company
  • Federal Grand Jury investigation of offshore financial transactions
  • Representation of telecommunications company in State Department of Revenue sales and income tax nexus audit and appeal
  • Representation of United States multinational company in IRS criminal tax investigation and employment tax audit and appeal
  • South Carolina Employment Security Commission Administrative appeal and hearing of benefit experience rating for client acquisition of cement company
  • Representation of United States company in IRS Title 31 currency transaction and structuring investigation
  • State Department of Revenue sales tax appeal for sales tax machinery exemption for photographic film manufacturer
  • IRS audit and appeal of multiple issues involving boiler manufacturing facility
  • State Department of Revenue property tax refund claim and protest involving waste facility and adjacent property
  • State Department of Revenue audit and appeal of admissions tax assessment for large homeowners’ association
  • Representation of multiple partnership taxpayers in United States Tax Court low income tax housing credit litigation
  • State Department of Revenue administrative audit and appeal of sales and use tax deficiency for a durable medical equipment distributor
  • County property tax appeal and related United States Bankruptcy Court Adversary Proceeding for large paper manufacturer
  • State Department of Revenue property tax appeal for steel manufacturing facility
  • State Department of Revenue property tax appeal for copper smelting facility
  • State Department of Revenue property tax appeal for wireless telecommunications provider
  • IRS audit and appeal involving sand mining corporation and affiliates
  • State Department of Revenue audit and appeal for sales tax exemption involving a precious minerals mine
  • State Department of Revenue “gasohol” sales tax appeal and refund claim
  • County property tax challenge (constitutional grounds) and related Circuit Court and Court of Appeals litigation
  • Representation of hundreds of individuals and businesses in IRS and State tax collection matters, including offers in compromise, installment agreements, and bankruptcy/tax advice
  • In June 2003, Erik was inducted into the Outstanding Lawyers of America Society
  • Selected for inclusion in The Best Lawyers in America®
  • Selected for inclusion in South Carolina Super Lawyers®
  • General Editor and Author, LexisNexis "South Carolina State Tax Practice Insights"
  • Past President and Member of the Board, Richland County Sheriff’s Foundation
  • Executive Board Member, Boy Scouts of America, Indian Waters Council
  • Board Member, South Carolina Public Safety Foundation
  • Board Member, The McNair Law Firm Foundation
  • Board Member, Irmo High School Education Foundation
  • Member - Finance Committee, Union United Methodist Church
  • Tax Section of the American Bar Association
  • Tax Section of the South Carolina Bar Association
  • South Carolina Bankruptcy Law Association
  • Lexington County Bar Association
  • Columbia Tax Study Group
  • American Economic Development Council
  • South Carolina Economic Developers’ Association
  • Southern Industrial Council
  • Columbia World Affairs Council
  • Member - Board of Directors, Committee of 100
  • Leadership Columbia
  • Affordable Housing Coalition of South Carolina, Inc.
  • Member, Michigan State Alumni Association
  • Member, University of South Carolina Alumni Association
  • Member, New York University Alumni Association