Chuck Hodges is the Chair of the Tax Controversy and Litigation Practice and focuses his practice on civil and criminal federal tax controversies and complex tax planning. He has been involved in more than 100 cases against the IRS and state revenue agencies involving all areas of tax law. Mr. Hodges handles approximately 15 court cases against the IRS per year, recovering more than $1 million for his clients from the IRS in reimbursement of attorneys' fees at the conclusion of their trial victory.

Mr. Hodges has devoted his entire career to representing only taxpayers. As a tax litigator, he can handle all stages of a tax controversy, including all administrative and judicial levels from examination through court proceedings. Mr. Hodges represents taxpayers with an understanding that inside the IRS is a large, well-trained law firm focused on the best interests of the IRS at all stages of tax disputes, and offers taxpayers the same form of representation throughout a controversy. His broad experience enables him to handle both the administrative proceedings, and litigation with equal knowledge and proficiency. Mr. Hodges' extensive trial experience has confirmed that decisions made during an examination can significantly impact the chances of success at a future trial or the avoidance of trial.

Mr. Hodges has represented a broad range of taxpayers, including individuals, estates, closely-held businesses, tax-exempt organizations and publicly-traded corporations. A substantial number of these engagements have involved the defense of TEFRA partnerships and limited liability companies. His extensive case experience against the IRS also includes a familiarity with IRS programs relating to fast track settlements and mediation, early referral of exam issues, post IRS appeals mediation, and other alternative dispute resolution options.

Mr. Hodges has represented taxpayers in many different federal courts, including the U.S. Tax Court, the U.S. District Court for the Northern District of Georgia, the U.S. District Courts for the Middle District and Southern District of Florida, the U.S. District Court for the Southern District of Mississippi, the U.S. District Court for the District of Arizona, the U.S. Court of Federal Claims, and the U.S. Court of Appeals for the Fifth and Eleventh Circuits.

Mr. Hodges has been a key litigator in various cases earning him honors and recognition. He was listed in Band 1, "Leader in the Field" in 2011 for Taxation by Chambers USA: America's Leading Lawyers for Business and has been listed each year in Taxation since 2005. He was recognized by his peers in the area of Tax Law for 2011 and 2012 in The Best Lawyers in America®. In 2012 and each of the three years immediately preceding, he was named a Georgia “Super Lawyer” and previously a Georgia “Rising Star” by SuperLawyers magazine. He is AV® rated by Martindale-Hubbell.*

*CV, BV, and AV are registered certification marks of Reed Elsevier Properties Inc., used in accordance with the Martindale-Hubbell certification procedure's standards and policies.

Professional & Community Activities

American Bar Association, Tax Section, Member of Court Procedure & Practice Committee 

American Bar Association, RPTE Section, Chair, Federal Tax Litigation

American College of Tax Counsel, Fellow

The Fellows of the American Bar Foundation, Member

State Bar of Georgia, Tax Section, Member and Former Chair

Clemson University College of Business & Behavioral Science, Member of Senior Advisory Board

Lawyers Club of Atlanta, Member

Leadership Atlanta, Class of 2010

Journal of Taxation, Department Editor

Education

  • University of Florida, LL.M., Taxation (1996)
  • Mercer University Walter F. George School of Law, J.D. (1995)
  • Clemson University, B.S., Finance (1992)
    cum laude

Bar Admissions

  • Not Licensed in District of Columbia
  • Georgia (1995)

Court Admissions

  • U.S. Tax Court
  • U.S. District Court for the Northern District of Georgia
  • U.S. District Court for the Middle District of Florida
  • U.S. District Court for the Southern District of Mississippi
  • U.S. District Court for the District of Arizona
  • U.S. Court of Federal Claims
  • U.S. Court of Appeals for the Fifth Circuit
  • U.S. Court of Appeals for the Eleventh Circuit

Who We Are

Suite 2800, 1100 Peachtree Street
Atlanta, GA, 30309-4528
USA
t +1 404.532.6950
f +1 404.541.3168
Suite 900, 607 14th Street, NW
Washington, DC, 20005-2018
USA
t +1 202.824.1424

Charles E. Hodges II

Experience Highlights

Trucks, Inc. v. United States of America
Represented Trucks, Inc. in seeking a reversal and remand from a District Court decision granting IRS motion for summary judgment on issue of whether more
Trucks Inc. v. United States of America
Represented Trucks, Inc. in a jury trial in the Federal District Court for the Northern District of Georgia against the IRS' attempt to collect more
International Capital Holding Corp. and Subsidiaries v. Commissioner
Represented International Capital Holding Corp. and its subsidiaries in connection with a IRS challenge regarding the deductibility of compensation more
Katz v. Commissioner of Internal Revenue
Represented taxpayer in connection with exchange of equity swap transaction for a private annuity involving U.S. and foreign parties. IRS sought to more