Leonard Odom
Odom Law LLC
Lyn has worked extensively in the area of state and local taxation in both the public and private sectors. As Counsel for Revenue Litigation with the South Carolina Department of Revenue, Lyn represented the Department in corporate and individual income tax, sales and use tax, and constitutional nexus matters. Lyn drafted final agency determinations, represented the Department in contested case hearings before the South Carolina Administrative Law Court, and handled related appeals before South Carolina’s Circuit Courts, Court of Appeals and Supreme Court.
Lyn also practiced in the private sector with a large, national law firm where he handled complex multi-state and local tax planning and controversies, economic incentives, federal tax controversies and miscellaneous state and local government matters. Lyn has assisted clients with state and local tax issues in over 30 states, including matters involving internet data centers, commercial aircraft, telecommunications and “cloud” computing, nursing homes, rental car companies, economic incentives, and conservation easements.
In addition to Lyn’s extensive tax experience, Lyn also served as counsel to the South Carolina Senate Ethics Committee for over seven years. During this time, Lyn advised Senate members and candidates on campaign finance and ethics laws, audited campaign reports, investigated complaints filed against Senate members and candidates, presented evidentiary findings to the Ethics Committee during hearings, and drafted ethics legislation.
Before starting Odom Law, Lyn decided to return the classroom to supplement his existing tax background with comprehensive estate planning techniques. In August 2016, Lyn enrolled in the renowned Heckerling Graduate Program in Estate Planning at the University of Miami School of Law to study wealth transfer planning from some of the best practitioners in the country. Lyn earned a LLM in Estate Planning in May 2017 and opened Odom Law that June.
- Tax Law
- Business Taxes, Criminal Tax Litigation, Estate Tax Planning, Income Taxes, International Taxes, Payroll Taxes, Property Taxes, Sales Taxes, Tax Appeals, Tax Audits, Tax Planning
- Estate Planning
- Guardianship & Conservatorship Estate Administration, Health Care Directives, Trusts, Wills
- Probate
- Probate Administration, Probate Litigation, Will Contests
- Economic Development
- Multi-State Tax Controversies
- State and Local Taxation
- Tax »
- South Carolina
- South Carolina Bar
- Solo Practitioner
- Odom Law LLC
- - Current
- Counsel
- South Carolina Senate Ethics Committee
- -
- Of Counsel
- Womble Carlyle Sandridge & Rice, PLLC
- -
- Counsel for Revenue Litigation
- South Carolina Department of Revenue
- -
- University of Miami School of Law
- LL.M. (2017) | Estate Planning
- -
- University of Florida
- LL.M. (2000) | Taxation
- -
- University of South Carolina School of Law
- J.D
- cum laude, Order of Wig and Robe, President&rsquo, s List, Dean&rsquo, s List.
- University of South Carolina.
- B.A
- Political Science
- South Carolina Bar  # 17242
- Member
- Current