Joe Garcia Jr., Esq.

Joe Garcia Jr. Joe's practice covers a broad range of business tax issues, with a concentration on the taxation of partnerships and natural resources. He has experience in oil and gas taxation, as well as in the structuring of, and raising capital for, master limited partnerships (MLPs). Joe also advises clients in complex partnership and structured financing transactions. In addition, he advises clients on state and local tax aspects of business transactions. Representative Experience •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 •Western Gas Partners LP in its public offering of 7.5 million common units •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, L.P. for an equal amount of a new class of common Class H units Education •The University of Texas at Austin School of Law, J.D. with honors, 1986 (Order of the Coif) •The University of North Texas, M.S. magna cum laude, 1981 •The University of North Texas, B.S. magna cum laude, 1981 •Admitted to practice: Texas, 1986; District of Columbia, 1999 Professional Recognition •Legal 500 U.S., Tax Controversy, 2013–2014; International Tax, 2014 Insights •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)