Mr. Haynes is a senior counsel specializing in taxation law.  He counsels clients on federal income, excise, gift and estate tax issues, international tax issues, and issues related to state and local income, sales, use and property taxes and other licenses and fees. His practice involves advising individuals and businesses with respect to the tax aspects of complex business transactions involving the formation, acquisition, operation, reorganization, disposition and dissolution of partnerships, corporations, limited liability companies, trusts and other entities, real estate transactions and international transactions.  He frequently represents clients in tax disputes with the Internal Revenue Service, the California Franchise Tax Board and State Board of Equalization, and has appeared in the U.S. Tax Court, U.S. District Court and before the California State Board of Equalization.

Mr. Haynes has a special expertise in the taxation of partnerships, limited liability companies, offshore entities and complex financial transactions, in connection with the Firm’s extensive practice of representing investment advisers, hedge funds, real estate funds and venture capital funds. He works closely with the members of the Firm’s investment advisory practice in representation of investment adviser clients.

Mr. Haynes has published several articles on topics related to the taxation of investment partnerships and offshore investment funds, and is a co-author of U.S. Regulation of Hedge Funds, American Bar Association, second edition 2013.

Mr. Haynes is admitted to practice in U.S. Federal Tax Court.  He is a member of the Taxation Sections of the American Bar Association, the State Bar of California and the Bar Association of San Francisco.  He is a former Chair of the Business and Commercial Law Committee of the Barrister’s Club of San Francisco. He was on the Board of the Family Violence Law Center in Oakland for 12 years and served as both President and Treasurer.  He is the chair of the Firm’s Charitable Contributions and Pro Bono Committees.