Contact Information

Timothy Wagner works where business strategy meets the transactions that fuel a company's growth, guiding companies and their owners through the deals that shape their future. He structures mergers and acquisitions, tax-free reorganizations, and venture capital and private equity investments to be as efficient as possible, and counsels clients on the use of pass-through entities in joint ventures and fund structures. His practice increasingly reaches into the questions raised by emerging technologies, including digital assets and financial technology.

Much of that work centers on the financial architecture of sophisticated transactions. Tim advises on the federal, state, and international dimensions of corporate reorganizations, capital raises, and entity formation, guiding venture capital and private equity clients as they structure their investments. Business owners turn to him when a significant deal is on the horizon and early decisions will shape the outcome for years to come. Beyond any single transaction, he delivers the ongoing planning that keeps a company's position sound as it grows and changes.

Timothy also represents clients when disputes surface, handling federal and state audits and litigation, and guiding clients through voluntary disclosure and the compliance issues that arise in both domestic and cross-border operations. His earlier training as a certified public accountant informs the precision he brings to complex deal structures. He works closely with Womble Bond Dickinson's corporate and private equity attorneys to keep these considerations in view throughout a deal's life cycle, not just at closing. Clients rely on him to move easily between the planning that heads off problems and the advocacy that resolves them.
 

Representative Experience

Any result the lawyer or law firm may have achieved on behalf of clients in other matters does not necessarily indicate similar results can be obtained for other clients.

  • Handled business combinations and corporate reorganizations for both public and non-public companies.
  • Advised business owners on tax structuring and planning for significant transactions involving limited liability companies and S corporations.
  • Represented taxpayers before the Internal Revenue Service and state tax agencies in individual and corporate audits, appeals, and collection matters.
  • Advised entrepreneurs and startup companies on choice of entity, organizational tax structure, and qualification for the exclusion of gain on qualified small business stock under Section 1202 of the Internal Revenue Code.
     

Professional & Civic Engagement

  • American Bar Association
    • Tax Section, S Corporations Committee, Vice Chair, 2025-Present
  • Maryland State Bar Association
    • Tax Section
       

Thought Leadership

Presentations

  • Panelist, “Important Developments in the Federal Income Taxation of S Corporations,” American Bar Association Tax Meeting, May 7, 2026
  • Panelist, American Bar Association Tax Section Virtual Fall Meeting, October 23, 2025
  • Panelist, “Important Developments in the Federal Income Taxation of S Corporations,” American Bar Association Tax Section, September 26, 2024
  • Speaker, “Wind Down of TCJA,” American Bar Association Tax Conference, January 19, 2024
  • Speaker, “Sports Betting – Are you playing Tax Liability Roulette,” Maryland State Bar Association, June 8, 2023
  • Speaker, “Tax Implications of Cryptocurrency Mining: IRS Guidance, Entity Structures, Tax Traps, and Identifying Taxable Events,” Strafford CLE/CPE Webinar, April 17, 2023
  • Speaker, “Combing Through the Intricacies of Revenue Ruling 2008-18,” American Bar Association Tax Conference, February 10, 2023

Publications

  • Author, “How to Navigate Difficult Conversations with Supervisors,” American Bar Association, February 3, 2023
  • Co-Author, “Is the U.S. Falling Behind the Future of Cryptocurrency?,” National Law Journal, August 30, 2022
  • Speaker, “Current State of the Law Governing Cryptocurrency and Other Digital Assets,” Maryland State Bar Association Conference, June 2, 2022
  • Co-Author, “What Crypto Holders Can Learn From Early-2000s Tax Scandal,” Law360, June 17, 2021
     

Honors & Awards

  • Recognized in Best Lawyers: Ones to Watch in America, Tax Law, 2021-Present
  • Selected to Maryland Super Lawyers, 2026; Rising Stars, 2018-2023