PRACTICE

Donovan Legal PLLC is a tax-first real estate firm. The practice is organized into three areas. Tax moves through a discipline — planning, compliance, controversy. Real Estate moves through a lifecycle — acquisition, ownership, disposition. And Special Counsel is a distinct engagement model: subject-matter expertise delivered to another attorney already leading a matter. The same practitioner carries an engagement across all of it.

TAX
Discipline One

Planning

Designing the structure and transaction for the after-tax outcome.

Entity & deal structuring · real estate strategy · § 1031 & OZ · international
Explore →
Discipline Two

Compliance

Reporting the position correctly — returns and the information-reporting regime.

Return preparation · FBAR / 8938 / 5471 / 3520 · entity compliance · foreign-client compliance
Explore →
Discipline Three

Controversy

Defending the position from first notice through Appeals, collection, and court.

Examination · Appeals · collection · penalties · TFRP · criminal tax · litigation
Explore →
REAL ESTATE
Stage One

Acquisition

Entity, contract, financing, and depreciation posture established before closing.

Entity structuring · due diligence · financing · cost segregation · FIRPTA buyers · § 1031
Explore →
Stage Two

Ownership

Governance, leasing, and the operating decisions that drive the after-tax return.

Operating agreements · leasing · material participation & REPS · refinancing · development
Explore →
Stage Three

Disposition

The exit, structured for the net result with deferral planning set in advance.

§ 1031 · installment sales & OZ · subdivision & basis · FIRPTA withholding · eminent domain
Explore →
SPECIAL COUNSEL
For Lead Counsel

Divorce & Marital Dissolution

Tax, valuation, and real estate analysis in high-net-worth divorce — between the forensic accountant and the litigator.

§ 1041 transfers · basis & built-in gain · after-tax asset value · support taxation
Explore →
For Lead Counsel

Estate, Trust & Probate Disputes

Valuation and tax expertise in will and trust contests and fiduciary litigation.

Estate tax · income tax of estates & trusts · basis step-up · valuation discounts
Explore →
For Lead Counsel

Business Divorce

The after-tax economics of partnership and shareholder disputes.

Redemption vs. cross-purchase · § 704(b)/(c) · built-in gain · debt allocation
Explore →
For Lead Counsel

Litigation Damages & Settlement Tax

Taxability and allocation of recoveries — the part that sets the client’s net.

§ 104 exclusions · origin of the claim · § 468B QSFs · attorney-fee tax
Explore →

To discuss an engagement, contact the firm through the contact page. Representative matters appear on the Experience page.

© Donovan Legal PLLC. 2026. | DISCLAIMER