Charlie Pulaski is Snell & Wilmer's senior tax partner. He devotes a substantial portion of his practice to representing taxpayers in controversies with the Internal Revenue Service or state tax authorities, both at the administrative level and in litigation. Charlie's tax controversy clients range from publicly traded corporations to private businesses and individuals. He also advises clients regarding potentially abusive tax shelter and reportable transaction issues, non-filer or potentially fraudulent filing problems, and situations involving foreign financial accounts and the FBAR regime. In addition, Charlie helps charitable organizations to structure joint ventures or similar arrangements; to comply with IRS reporting requirements; to cope with the rules against private benefit, private inurement, and excess benefit transactions; and generally to preserve their section 501(c)(3) status. In the past, he has represented clients against the IRS in matters involving partnership and real estate taxation, dealer/investor questions, captive insurance and re-insurance arrangements, tax accounting issues, and corporate tax questions.
Education
- Yale University, School of Law (LL.B., 1967)
- Order of the Coif
- Editor, Yale Law Journal
- Yale College (B.A., Economics, cum laude, 1964)
Court Admissions
- Supreme Court of Arizona
- United States Supreme Court
- United States District Court, District of Arizona
- United States District Court, District of Connecticut
- United States District Court, Southern District of Iowa
- United States Court of Appeals, Second Circuit
- United States Court of Appeals, Eighth Circuit
- United States Court of Appeals, Ninth Circuit
- United States Tax Court
- United States Court of Federal Claims
Professional Memberships & Activities
- State Bar of Arizona
- American Bar Association Tax Section
- Council, Director (2004-2007)
- Standards of Tax Practice Committee, Chair (1994-1996)
- Fellow, American College of Tax Counsel
Representative Presentations & Publications
- Author or co-author of numerous articles and two books.
- Speaker on tax issues before various professional organizations, including various committees of the American Bar Association Tax Section, the State Bar of Arizona, the Southern Federal Tax Institute, the Arizona Federal Tax Institute, University of Missouri at Kansas City Annual Business Taxation Seminar, Western Region and Arizona Chapter of Tax Executives Institute, Inc., and Arizona Society of Certified Public Accountants.
Professional Recognition & Awards
- The Best Lawyers in America®, Tax Law (1995-2012)
- Southwest Super Lawyers®, Tax (2007-2012)
- Super Lawyers®, Tax - Corporate Counsel Edition (2009)
- Ranking Arizona: The Best of Arizona Attorneys, Tax Law (2011)
- Arizona's Top Lawyers, AzBusiness Magazine (2010)
- Arizona's Finest Lawyers (2011)
- Who's Who Legal - The International Who's Who of Corporate Tax Lawyers (2009-2010)
- Harry Kalven Prize, Co-Recipient, Law and Society Association (1987)
Other Professional Experience
- Arizona State University, Professor of Law (1980-1986)
- University of Iowa, Professor of Law (1972-1980)
- Tyler, Cooper Grant, Bowerman & Keefe, Associate, New Haven, Connecticut (1968-1972)
