Prior to joining Barnes & Thornburg, Sean served as a partner at an Am Law 200 firm where he represented clients on a broad range of domestic and international tax matters. His practice routinely included representing partnerships in controversies arising from tax audits and adjustments as to the validity and allocation of items of income, deductions, and loss, including special allocations. Sean’s practice further included analyzing whether U.S. trade or business activities gave rise to effectively connected income (ECI), structuring inbound and outbound investments, and advising on withholding and reporting obligations. Additionally, Sean regularly counseled clients on employment tax compliance and worker classification issues.