Harold (Hal) Flanagan

Of Counsel| Dallas

Harold “Hal” Flanagan is of counsel in the Dallas office. For more than 30 years, his practice has concentrated exclusively on the federal income tax treatment of state and local bonds. Hal has extensive experience relating to changes in the federal income tax code and regulations with respect to public finance issues. Since 1983, Hal has focused on large and complex tax-exempt financing transactions, including transactions for transportation, utility, electrical and educational facilities. He provides services as special tax counsel for numerous other law firms in connection with the offering of public securities.

In addition to tax planning, Hal has actively defended state and local governmental issuers in tax controversies with the Internal Revenue Service. Since the establishment in the early 1990’s of an active audit program and a voluntary compliance agreement program by the Tax-Exempt Bond office at the Internal Revenue Service, he has represented numerous clients in administrative proceedings with that office and with the IRS Office of Chief Counsel.

From 1979 to 1983, Hal was an attorney with the Legislation and Regulations Division, Office of the Chief Counsel, Internal Revenue Service, Washington, D.C. During that period, he was responsible for drafting new and amendatory legislation and regulations primarily relating to public finance. As a result, he is familiar with the personnel and procedures of the federal government that relate to the federal income tax laws affecting public finance. He has been a speaker at many seminars and meetings dealing with the federal income tax aspects of public finance.

Professional & Community Affiliations

Member, State Bar or Texas

Member, State Bar of Maryland

Member, American Bar Association

Member, National Association of Bond Lawyers

Regular Fellow, American College of Bond Counsel

Past Chairman, Tax-Exempt Finance Committee of the Texas State Bar

Past Member, Bond Attorney’s Workshop steering committee, sponsored by National Association of Bond Lawyers


Georgetown University Law Center, LL.M., Taxation

University of Baltimore School of Law, J.D.

University of Maryland, B.A.


Martindale-Hubbell® AV Preeminent® Peer Review Rated (2017)