Garrett Pratt

Garrett Pratt provides straightforward answers to clients’ federal income tax and employee benefits questions and advises businesses on the tax ramifications of various transactions. Notably, he assists clients with forming and dissolving legal entities, corporate reorganizations, and tax issues arising from the operation of partnerships and limited liability companies. He also counsels charitable and other tax-exempt organizations on obtaining and maintaining tax-exempt status.    

Prior to joining the firm, Garrett served as a two-year term law clerk for United States Bankruptcy Judge Brian T. Fenimore, where he researched and analyzed complex legal issues relating to Chapter 7, 11, 12, and 13 bankruptcy cases and assisted Judge Fenimore in mediating multi-party business disputes. 

• Co-author, Easy Steps Charities and Foundations Can Take to Safeguard Election Day, The Chronicle of Philanthropy, September 29, 2020
• Author, Harmonizing Conversion and the Means Test in Bankruptcy, 3 Bus. Entrepreneurship & Tax L. Rev. 36, 2019
• Will Regulations Prevent Litigation: Analysis of U.S. Treasury Department 2017 Revenue Proposals on Conservation Easement Deductions, 1 Bus. Entrepreneurship & Tax L. Rev. 320, 2017
• To Peat Mine or Not to Peat Mine: The Supreme Court's Opportunity to Determine if a Clean Water Act Approved Jurisdictional Determination Affects a Landowner's Legal Rights, 22 J. Envtl. & Sustainability L. 269, 2016

• American Bankruptcy Institute, 2017 - Present
• American Bar Association, Section of Taxation, 2016 - Present
• Kansas City Metropolitan Bar Association, 2016 - Present

• Credit Abuse Resistance Education (CARE), 2018-Present

• Outstanding Tax LL.M. Award
• CALI Awards: Taxation of Property Transactions, Tax-Exempt Organizations & Tax Procedure
• Best Student Submission Award, Journal of Environmental & Sustainability Law