Carl D. Fortner is a partner and business lawyer with Foley & Lardner LLP and is a Certified Public Accountant. Mr. Fortner is experienced in U.S. and Wisconsin tax and business law aspects of business transactions; the ownership, formation, operation, sale, dissolution, and reorganization of C corporations (both publicly and privately held), S corporations, partnerships, limited liability companies, and joint ventures; executive compensation, and like-kind exchanges. His activities also include counseling small businesses, general tax planning, standards of tax practice (circular 230), payroll tax, audits, and administrative and judicial dispute resolution between taxpayers and the Internal Revenue Service and Wisconsin Department of Revenue. He is a member of the firm’s Taxation Practice and the Sports Industry Team.