Charlie Steel is a partner in the firm's Tax Law Section. His practice consists of tax controversy matters, estate planning and business transactions with an emphasis on tax planning. He advises various business entities and start-up companies with an emphasis on tax planning issues. He also has experience in tax-exempt financing and is listed in the "Red Book" of bond lawyers.

Education
New York University, LL.M. in Taxation
Vanderbilt University School of Law, J.D.
Davidson College, A.B.

Professional Affiliations
Durham County Bar Association
- Past President

Fourteenth Judicial District Bar
- Board of Directors
- Past President

North Carolina Bar Association
- Tax Section Council, Chair (2002 - 2003)

North Carolina Conference of Bar Presidents
- Executive Committee

North Carolina State Bar

Awards and Honors
Listed in Business North Carolina magazine's "Legal Elite"

Publications
"Representing the Sellers of a C Corporations," Presentation during the J. Nelson Young 22nd Annual Tax Institute, University of North Carolina School of Law

"Current Development Affecting Tax-Exempt Organization," Exempt Organizations: A Legal Guide

"Circular 230, A New Era," Presentation to the Association of Enrolled Agents

"Facing Taxes After Death-Post Mortem Planning," Key Issues on Estate Planning and Probate

Representations

• Trial of Montoro v. Commissioner in the United States Tax Court, a leading case in the cash hoard defense of a sources and applications audit by the Internal Revenue Service
• Underwriter's counsel on various tax-exempt bond issues and certificate of participation issues with a total amount of $112 million, including certificates of participation for the Durham Bulls Athletic Park
• Counsel for estates in administration with total assets of approximately $26 million currently involving complex valuation issues of closely held corporations and limited partnerships
• Bond counsel in $23,210,000 taxable variable rate bond issue
• Counsel for seller in tax-free acquisition of software publisher in pooling of interests transaction with total consideration of $5 million involving tax opinions as to merger treatment and related issues

Community Involvement
Durham Rotary Club
- Board of Directors
- Past President

Episcopal Housing Ministries
- Board of Directors

J. Nelson Young Tax Institute at the University of North Carolina School of Law
- Planning Committee

Sales and Marketing Executives
- Board of Directors