Overview
Jonathan D. Lockhart focuses his practice primarily on international tax planning and controversies. Jonathan helps clients structure international acquisitions and reorganizations in a tax-efficient manner, as well as with foreign earnings repatriation, foreign tax credit planning and intellectual property migration.
While in law school, Jonathan served as an assistant editor for the William Mitchell Law Review and was a National Tax Moot Court participant. He also served as an extern for the Internal Revenue Service (IRS) Office of the Chief Counsel in Saint Paul, Minnesota.
Results
- Advised a client with respect to acquisition of a foreign target valued at approximately $375 million
- Advised a client with respect to a $500 million intercompany outbound intangible property (IP) migration
- Served as counsel to help a client secure $50 million of foreign tax credits that the IRS had previously denied
Recognitions
- Best Lawyers in America, Ones to Watch, Tax Law, 2024–2025
Credentials
Education
New York University School of Law, LLM, 2014
William Mitchell College of Law, JD, magna cum laude, 2013
St. John’s University, BA, 2005
Admissions
Illinois
Minnesota
Courts/Agencies
US Tax Court
