Stafford Smiley is a Senior Counsel in Caplin & Drysdale's Washington, D.C., office and a Professor in the Graduate Tax LL.M. Program at Georgetown University Law Center.
Mr. Smiley began his legal career as a law clerk to Judge Arnold Raum of the United States Tax Court. He joined Caplin & Drysdale in September 1978 and became a Member of the firm in January 1983.
Mr. Smiley is fluent in French and Russian.
Mr. Smiley's practice focuses on the taxation of partnerships, S corporations, and other pass-thru entities. He also works generally on business taxation issues and issues relating to the ownership and transfer of assets for tax purposes. Mr. Smiley has extensive experience as tax counsel in international financing, leveraged lease, and other transactional settings.
He represents a number of large family-held businesses, for whom he provides not only business tax advice, but also general business, trust, estate, and gift advice.
Mr. Smiley also represents a number of international finance organizations, for whom he does international tax planning work, primarily in the areas of international structured finance and transfer pricing matters, including advanced pricing agreements in particular.