Mark H. Westlake Partner



Mark Westlake works with entrepreneurs, individuals and businesses to minimize their state and federal tax liabilities.   In the area of business tax counseling, Mark advises clients to effectively organize and establish entities where tax burdens are a principal concern.  He also represents these clients in structuring, negotiating, documenting and implementing transactions that are sensitive to tax ramifications.

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Mark is regularly called upon to resolve tax controversies of all sizes and levels of complexity.  His experience in defending clients against the Internal Revenue Service ranges from audit defense and tax and refund litigation, to the navigation of complex tax challenges pertaining to bankruptcy.  Mark is involved in tax collection defense, and has negotiated and documented Offers in Compromise to settle tax liabilities, provided bankruptcy consultations to discharge tax obligations, as well as negotiated both full and partial payment installment agreements to avoid levies or other enforced collection actions.

Mark has resolved tax disputes before state and federal courts and before the United States Tax Court.  He consistently fosters and maintains contacts with government officials, and is active in the Tax Sections of the American, Tennessee and Nashville Bar Associations.

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Professional & Community Activities

  • Tennessee Bar Association
    • Past Treasurer
    • Past Special Tax Counsel
  • Nashville Bar Association
    • Past Chair, Tax Committee
    • Past Treasurer
    • Past Chair, Pro Bono Program
    • Fellow
    • Founding Board Member, Lawyer Health and Wellness Committee
  • American Bar Association
    • Tax Section, Court Procedure and Teaching Tax Committees
  • Taxation Instructor, Nashville School of Law
  • Past Member, Board of Trustees, Middle Tennessee School of Anesthesia
  • Founding Trustee, Martha O’Bryan Foundation

Honors & Awards

  • Martindale Hubbell AV Preeminent® Peer Review Rated
  • Listed in The Best Lawyers in America® in Tax Law and Litigation and Controversy-Tax
  • Listed in Mid-South Super Lawyers in Estate Planning & Probate

Notable Reported Federal Cases

  • Otey v. Commissioner, 634 F.2d 1046 (6th Cir. 1980)
  • United States v. Bank of Celina, 721 F.2d 163 (6th Cir. 1983)
  • Thompson v. Commissioner, 761 F.2d 259 (6th Cir. 1985)
  • Asphalt Products, Co. v. Commissioner, 796 F.2d 843(6th Cir. 1986)
  • Akers v. Commissioner, 798 F.2d 894 (6th Cir. 1986)
  • Akers v. Commissioner, 799 F.2d 243 (6th Cir. 1986)
  • Carroll v. Commissioner, 52 T.C. 1523 (1987)
  • Akers v. Commissioner, Tax Court Memo No. 476 (1992)
  • In re: Westberry, 215 F.3d 589 (6th Cir. 2000)