405 Howard Street
San Francisco, California 94105
a partner in the San Francisco office, is the Chair of the Tax Department and is a member of the Public Finance Department. Mr. Cardall primarily focuses his practice on municipal finance tax and nonprofit corporation tax matters. Mr. Cardall also has legal expertise relating to both charter schools and the federal income tax classification of governmental and quasi-governmental entities. He has consulted on thousands of tax-exempt, build America and tax credit bond issues and has developed deep expertise in almost every tax aspect of municipal finance. Private activity bonds for multifamily housing, solid waste, charter schools and independent schools are areas of particular focus in Mr. Cardall’s practice, as are higher education, short-term and long-term working capital and the various forms of pooled financings. Mr. Cardall also has advised numerous clients experiencing financial distress or bankruptcy in tax matters relating to their municipal bonds. Representative active clients include the State of California, the University of California, the Bay Area Toll Authority, and Charter School Capital.
As a legal and policy advocate, Mr. Cardall represents both government and non-government clients in federal tax rulemaking matters and in IRS proceedings, including the various types of tax-exempt bond audits, voluntary compliance (VCAP) requests and requests for private letter rulings. Mr. Cardall has successfully closed IRS examinations relating to solid waste, water and wastewater, working capital, healthcare, pooled, multifamily housing, and industrial development bond financings. He has obtained multiple private letter rulings and technical advice memoranda and has been integrally involved in numerous regulation and legislative projects. He has found that a close working relationship with IRS and Treasury Department personnel often is critical to obtaining good results for clients.
Mr. Cardall is a regular panelist at industry and bar association seminars on public finance tax topics (most recently on the topics of working capital financing and IRS enforcement) and has lectured to the IRS at their field agent training program.
|Areas of Practice||1) Tax, 2) Public Finance Tax, 3) Nonprofit Organizations, 4) Charter School Finance, 5) Housing Financing, 6) Nonprofit Corporation Financing, 7) Assessment and Special Tax Bonds and Land Secured Financing, 8) Health Care Financing and 9) Industrial Development|
|Law School||J.D., University of California, Hastings College of the Law, 1988|
|Education||B.A., with high honors, Economics, University of California at Berkeley, 1985|
|Bar Member / Association||State bar of California|
|Most recent firm||Orrick, Herrington & Sutcliffe LLP|
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