Michael S. Smalley
480-505-3935
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Michael S. Smalley is the head of the Firm’s transactional real estate, tax and project finance department and has represented the Firm’s clients in a wide array of transactional, tax, and finance matters, including leasing on behalf of both Landlords and Tenants, preparation of complex development and economic incentive agreements for residential and commercial development, preparation and negotiation of purchase and sale agreements, creation of various forms of loan modifications and work-outs, and advising on tax implications and transactional structure of numerous complicated transactions including power purchase agreements and renewable energy asset purchases and funding. Mr. Smalley also has extensive experience in the areas of homeowners’ association law, special district formation and operation, corporate formation and entity structure and transportation financing. Mr. Smalley previously held the position of Tax Counsel at the State of California Franchise Tax Board, where he served as the Department's Lead Technical Counsel on matters involving federal and state taxation of various business entities, including S Corporations, LLC's and Partnerships. Mr. Smalley also has significant experience in all facets of litigation before both courts of law and administrative bodies.
Mr. Smalley received his J.D. and an LL.M. in Taxation from the University of San Diego (2000), and a Bachelor's Degree, with honors, from the University of California, San Diego (1996). Mr. Smalley has played a significant role in fundraising for both the Make-A-Wish Foundation and the Special Olympics and is currently a member of the Board of Managers for the Scottsdale/Paradise Valley YMCA.
