John C. Miles
Partner
Admissions
California;
US Supreme Court
Address
525 B Street, Suite 2200, San Diego, CA 92101
Office Tel.
619.906.5650
Fax
619.788.5502
Overview
John serves clients through domestic business and tax planning. He assists in the development of business transactions including general matters; financing structures; mergers and acquisitions (including matters related to the development of real estate); and strategic joint ventures with significant experience working in the healthcare field. John also has extensive experience planning tax-free reorganizations, advising on the choice of entity, and on the effectiveness of S corporation elections. He previously was a licensed stock broker at a financial firm in Point Loma.
- Represented a multi-state, multi-national private company in more than 40 transactions to consolidate professional companies in the medical space.
- Represented various Southern California-based companies in their sale to private equity funds or strategic buyers in taxable and tax-free transactions.
- Represented various private real estate developers in acquiring, joint venturing, and developing or redeveloping large-scale residential and hospitality properties.
- Advised on and obtained IRS relief for dozens of invalid S elections.
- JD, University of San Diego School of Law
- LLM, (Taxation), University of San Diego School of Law
- BA, Point Loma Nazarene University
- Co-author. “IRS Has No Statutory Authority to Assess Penalties for IRS Form 5471,” April 24, 2023. (Spanish version)
- Author. “Request for Guidance Regarding Relevancy Requirement of Check-the-Box Regulations;” California Tax Lawyer, Vol 27, No. 2; August 2018.
- Author. “Request for Guidance Regarding Making Proper S Corporation Consents on Form 2553, Election by a Small Business Corporation;” California Lawyer’s Association Taxation Section; May 2019.
- The Arc of San Diego, Board of Directors, 2023 – present
- Vice-Chair, International Tax subcommittee of the California Lawyers Association
- Adjunct Professor of Business Law, Fermanian School of Business, Point Loma Nazarene University (former)
- Licensed foster and adoptive family
- “Trio of Procopio attorneys elevated to partner,” San Diego Daily Transcript, January 29, 2024.
