Verified profile

Brent Bartlett

Associate - Baker McKenzie - Global Tax Practice

Brent Bartlett's profile photo
LocationArlingtonVirginia, United States
Current roleAssociateBaker McKenzie LLP · since Apr 2024
Government service3yrsTax Court · Court of Federal Claims · U.S. Attorney’s Office

About

Brent Bartlett is an associate in Baker McKenzie's Global Tax Practice Group in the Washington, DC office. He focuses his practice on civil and criminal tax controversies. Prior to joining the Firm, Brent was an associate at a tax-focused law firm. He also previously served as a law clerk for the Honorable Cary Douglas Pugh of the United States Tax Court and an extern for the Honorable Mary Ellen Coster Williams formerly of the United States Court of Federal Claims.

Roles

Apr 2024–Present
Current role

Associate

Baker McKenzie LLP

Washington | Batimore, District of Columbia

Civil LitigationWhite Collar CrimeAppellate LitigationTax AttorneyTax Law

Brent's practice focuses on the resolution of Federal income tax controversies with the IRS. He advises multinational corporations, partnerships, and high-net-worth individuals throughout all phases of the tax controversy process, including audit, administrative appeals, and litigation in the United States Tax Court and other federal courts.

Jan 2024–Apr 2024
Former role

Senior Counsel

Chamberlain Hrdlicka

Atlanta, Georgia

Tax AttorneyTax Law
Feb 2022–Jan 2024
Former role

Senior Associate

Chamberlain Hrdlicka

Atlanta, Georgia

Tax Law
Feb 2021–Feb 2022
Former role

Associate

Chamberlain Hrdlicka

Atlanta, Georgia

Tax Law
Jun 2019–Jan 2021
Former role

Judicial Law Clerk

Tax Court

(appointed)District of Columbia

Law ClerkResearchLegal Assistance

Served as judicial law clerk to the Honorable Cary Douglas Pugh, researching and drafting opinions, orders, and bench memoranda.

Feb 2019–Jun 2019
Former role

Judicial Extern

Tax Court

(appointed)District of Columbia

Legal Assistance

Judicial Extern to the Honorable Cary Douglas Pugh

Aug 2018–May 2019
Former role

Judicial Extern

Court of Federal Claims

(appointed)District of Columbia

Legal Assistance

Judicial Extern to the Honorable Mary Ellen Coster Williams

Mar 2016–Apr 2018
Former role

Associate

Quintairos, Prieto, Wood, & Boyer, P.A.

Orlando, Florida

Civil LitigationAttorney AdvisorLegal Officers and PractitionersLitigation Support Specialist

Handled hundreds of complex multi-party matters for a variety of multi-million dollar businesses, with a focus in the areas of construction, real estate, eminent domain, commercial litigation and homeowners’ association law.

Drafted pleadings, discovery, correspondence, pre-trial motions, and appellate briefs; regularly conducted depositions and prepared and presented arguments at a wide range of hearings and arbitrations on matters spanning across multiple states.

Represented and advised large construction companies, owners, developers, general contractors, and subcontractors, including entities associated with public works projects, regarding construction-specific matters, including pre-litigation negotiations, liens (e.g., foreclosure actions), commercial real estate transactions, contract disputes, procedures and rights associated with securing lien rights, transferring property to satisfy debts, and general litigation.

May 2015–Feb 2016
Former role

Clerk/Non-Florida Matters Associate

Kirwin Norris, P.A. (Construction Lawyers)

Orlando, Florida

LegalContract Attorney

Represented owners, general contractors, and other members of the construction industry in a wide range of construction-related matters, ranging from small homeowner claims to large multi-million dollar construction disputes spanning across multiple states.

Regularly uses my previous experience with government procurement projects and condominium developments to advise clients in regard to lien rights, contract disputes, and litigation strategies.

Apr 2014–May 2015
Former role

Associate

Law Offices of Mark Weinstein

Cumming, Georgia

Civil LitigationAttorney AdvisorLegal

• Assisted with eminent domain acquisitions and condemnation actions in connection to major highways for the Georgia Department of Transportation (GDOT) and private property owners in non-GDOT eminent domain matters;

• Participated in all aspects of civil litigation, including drafting settlement letters, pleadings, discovery requests and responses, pre-trial motions, attending and assisting with hearings and depositions, dispositive motions, and managing quiet title actions;

• Assisted several community associations with their legal needs, including creating and updating HOA governing documents, filing and managing covenant violation liens, foreclosing on delinquent property owners, and managing litigation;

• Advised clients on construction ordinances, building contracts, and other transactional matters; and

• Conducted closings for residential and commercial property transactions.

Oct 2013–Apr 2014
Former role

Law Clerk/Attorney

O'Kelley & Sorohan

Legal Assistance

Assisted with contract, title, insurance, financing, and structuring issues for multi-billion dollar bulk rental securitizations.

Jun 2012–Aug 2012
Former role

Legal Intern

U.S. Attorney’s Office

(appointed)

Legal Assistant
May 2011–Aug 2011
Former role

Legal Intern

Newton County Public Defender

Covington, Georgia

Legal Assistance
Sep 2010–Aug 2013
Former role

Intern

VJA Construction

Orlando, Florida

Legal Assistance

Reviewed various AIA documents for compliance with applicable construction laws and code;

Drafted and evaluated construction contracts, contractor liens, releases, and changes orders; and

Conducted due diligence and assisted with negotiations for major hotel and school construction agreements.

Representative matters

Legal

July 2025

Prior to joining Baker McKenzie, Brent advised on the following matter: Sand Investment Co., LLC, Inland Capital Management, LLC, Tax Matters Partner, v. Commissioner, 157 T.C. 136 (2021).

Recognition

Honors

Ones to Watch

Best Lawyers

January 2024

Best Lawyers: Ones to Watch (2022–2024)

Publications & speeches

United States: Tax Court reverses course on validity of extinguishment regulation after circuit split

bakermckenzie.com

May 2024

On 28 March 2024, the US Tax Court issued a reviewed opinion in Valley Park Ranch, LLC v. Commissioner. In this 8-4 decision, the Tax Court eschewed strict adherence to stare decisis and instead reversed course from its prior holdings in both Hewitt and Oakbrook, two cases contemplating and accepting the validity of Treas. Reg. § 1.170A-14(g)(6)(ii) (“Extinguishment Regulation”) under the Administrative Procedure Act (APA). The Extinguishment Regulation addresses a conservation easement’s extinguishment by judicial proceedings. In Hewitt and Oakbrook, the Tax Court held that the Extinguishment Regulation did not violate the APA’s notice-and-rulemaking requirements. Rather than follow its precedent, the Tax Court changed course and adopted the 11th Circuit’s reasoning in Hewitt to invalidate the Extinguishment Regulation for failure to address a significant comment received during the period for public comment. The Tax Court determined that “this is the right time to ‘gracefully and good naturedly surrender former views to a better considered position.’”

Link

Donating My House

CummingHome.com

July 2025

I received a letter from the government asking for me to “donate” my property. What should I do? Brief article discussing your constitutional rights in regard to government acquisitions.

Link

Finding the Next Frontier: The R&D Credit

DC Bar

March 2022

Speaker