Contact Information

Admissions

Maryland

Admitted to practice before: 

  • U.S. District Court for the District of Maryland

  • Appellate Court of Maryland

  • U.S. Tax Court

Credentials

  • LL.M., University of Baltimore School of Law, Taxation, 2015
    • Valedictorian
    • J. Ronald Shiff Award for Academic Excellence
  • J.D., University of Baltimore School of Law, 2013
    • summa cum laude
    • Staff Editor, Law Review
  • B.A., Johns Hopkins University, 2004
     

Timothy Wagner works where tax law meets business strategy, helping companies and their owners navigate the transactions that fuel their growth. As a lawyer who is also a certified public accountant, he reads a transaction with an accountant's eye for detail and structures it with a lawyer's discipline, weighing both the immediate mechanics of a deal and its long-term tax consequences. He structures mergers and acquisitions, tax-free reorganizations, and venture capital and private equity investments in the most tax-efficient manner available, 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 practice centers on the tax dimensions of sophisticated business transactions. Tim advises on the federal, state, and international tax aspects of mergers and acquisitions, corporate reorganizations, capital raises, and entity formation, and he guides venture capital and private equity clients on structuring their investments efficiently. Business owners turn to him when a significant transaction is on the horizon and early decisions will shape the tax outcome for years to come. Beyond any single deal, he delivers the ongoing planning and advice that keeps a company's tax position sound as it grows and changes.

Timothy also represents clients when tax disputes surface, handling federal and state audits and tax litigation, and guiding clients through voluntary disclosure and the compliance issues that arise in both domestic and cross-border operations. He works closely with Womble Bond Dickinson's corporate and private equity attorneys to keep tax 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
     

Profile insights