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Joe Garcia Jr.
Joe Garcia Jr.
Partner — Tax
Partner — Tax

Joe Garcia Jr.

Joe Garcia Jr.
Washington

2200 Pennsylvania Avenue NW
Suite 500 West
Washington, DC 20037

The collaboration among the members of our tax group, along with the experience each one of us brings to the table, allows us to deliver excellent service to our clients.
Joe Garcia Jr.

Joe Garcia advises on an array of business tax issues, with a concentration on transactions involving partnerships. In practice for more than 30 years, Joe has experience structuring and raising capital for Master Limited Partnerships (MLPs) and operating partnerships, advising on complex partnership and structured financing transactions as well as state and local tax aspects of transactions.

Joe and his colleagues often collaborate with attorneys in other departments to manage tax aspects of deals such as Anadarko Petroleum Corporation’s $4 billion asset sale to Western Gas Partners in 2018 and the concurrent MLP simplification transaction. Joe is also often retained to work directly with clients’ tax departments; he worked as tax counsel for International Paper Co. when it contributed its $1.8 billion North American consumer packaging business to a joint venture with Graphic Packaging Corp.

Experience Highlights

  • International Paper Co. in the transfer of its $1.8 billion North American consumer packaging business to a joint venture with Graphic Packaging Corp. 

  • Dominion in the agreement between Dominion, Duke Energy, Piedmont Natural Gas, and AGL Resources to form a joint venture to build and own the proposed Atlantic Coast Pipeline

  • Dominion Midstream Partners, LP in its $423 million initial public offering of common units

  • Vanguard Natural Resources LLC in its public offering of 2.2 million 7.875% Series A Preferred Units

  • Spectra Energy Corp. in its $11+ billion agreement with Spectra Energy Partners to drop down Spectra Energy’s remaining U.S. transmission, storage, and liquids assets to Spectra Energy Partners

  • Dominion in the agreement between Dominion, Duke Energy, Piedmont Natural Gas, and AGL Resources to form a joint venture to build and own the proposed Atlantic Coast Pipeline

  • Dominion Midstream Partners, LP in its $423 million initial public offering of common units

  • Vanguard Natural Resources LLC in its public offering of 2.2 million 7.875% Series A Preferred Units

  • Western Gas Partners LP in its initial public offering of 7.5 million common units

  • Spectra Energy Corp. in its $11+ billion agreement with Spectra Energy Partners to drop down Spectra Energy’s remaining U.S. transmission, storage, and liquids assets to Spectra Energy Partners

  • Natural Resource Partners in the $310 million acquisition, and related debt and equity financing, of interests in OCI Wyoming, a producer of soda ash, and operator of a trona ore mining operation and a soda ash refinery in Wyoming, from subsidiaries of Anadarko Petroleum Corporation

  • Energy Transfer Partners in a $2.7 billion exchange of 50,160,000 Energy Transfer Partners common units held by Energy Transfer Equity for an equal amount of a new class of common Class H units

Credentials

  • The University of Texas at Austin School of Law, J.D. with honors, 1986 (Order of the Coif)
  • The University of North Texas, M.A. magna cum laude, 1981
  • The University of North Texas, B.S. magna cum laude, 1981
  • Legal 500 U.S., Tax Controversy, 2013–2015; International Tax, 2014
  • Texas
  • District of Columbia
  • “Relief for Taxpayers Affected by Hurricane Harvey,” V&E Tax Update E-communication, August 31, 2017 (co-author)
  • “7-Eleven Asset Acquisition,” Corporate Counsel Magazine, July 2017 (co-author)
  • “Dramatic Changes to Partnership Audit Rules and Their Implications for Existing Partnerships,” V&E Tax Update E-communication, November 5, 2015 (co-author)
  • “Analyzing Tax-Related Provisions of Partnership Agreements from the Perspective of the Drafting Lawyer and the Accountant Who Lives With Them,” Thirty-Ninth Annual American Institute on Federal Taxation, Birmingham, Alabama, June 25, 2015
  • “Analyzing Tax-Related Provisions of Partnership Agreements from the Perspective of the Drafting Lawyer and the Accountant Who Lives With Them,” The Georgia Society of CPAs Real Estate Conference, Atlanta, Georgia, June 19, 2015
  • Federal Taxation of Partnerships and Partners: Structuring and Drafting Agreements, Warren, Gorham & Lamont, 3rd edition, copyright 2003 (co-author)
  • “Analyzing Tax-Related Provisions of Partnership Agreements From the Perspective of the Lawyer Who Drafts Them and the Accountant Who Has to Live With Them,” Southern Federal Tax Institute, October 2014 (co-author)