Christopher W. Campbell

Counsel

Christopher Campbell is a counsel in O’Melveny’s Century City office and a member of the Tax Practice. Chris focuses on federal and state tax controversy representations and state and local taxes more generally. He has substantial experience handling audits, appeals, and refund litigation in connection with federal income and employment taxes, state franchise taxes, sales and use taxes, property taxes, business license taxes and occupancy taxes, among others, in California and other jurisdictions. He also advises clients regarding the multistate tax consequences of commercial transactions, mergers and acquisition transactions, the expansion of a business into additional states, and other issues. A significant portion of Chris’ practice involves advising corporations on the tax consequences of restructuring transactions (in and out of bankruptcy), and handling tax audits and litigation for corporations in bankruptcy.

Chris represents a diverse group of clients, including “brick and mortar” retailers, “e-tailers,” wholesalers, manufacturers, producers of raw materials, utilities, lenders, television networks, motion picture studios and independent production companies. Chris has particular experience with clients in the aviation industry, including lessors, charter companies, and managers of fractional programs.

Professional Activities

Admitted to Practice, U.S. Tax Court
Adjunct Professor, State and Local Taxation, Loyola Marymount University Law School Tax LL.M. Program, 2006, 2008, 2009
Member, State and Local Tax Committee (LACBA); Business Entities Tax Committee (f/k/a Corporate Tax Committee) (LACBA); Board of Directors, Dartmouth Club of Los Angeles; Deerfield Club of Southern California
Chair, Corporate Tax Committee, Los Angeles County Bar Association (2003-2005)
Author, with Dean Weiner, “Right Results? Wrong Theories! Coltec Industries and Castle Harbour,” Corporate Taxation, vol. 34, no. 1, January/February 2007; “The Missed Regime Change: A Fresh Look at Section 332 Liquidations of Insolvent Subsidiaries” 2003 TNT 94-124 (May 15, 2003); “LLCs Meet the Welfare Exemption,” California Tax Lawyer (Summer 2002)