A Charlotte-Based Tax and Business Law Firm Built for Sophisticated Work
Lincoln PLLC is a boutique tax and business law firm headquartered in Charlotte, North Carolina. Founded in 2014, the firm limits its practice to complex business law and tax matters – partnership issues, international tax, M&A tax due diligence, S-corporation planning, and tax controversy. That deliberate focus means every matter receives the full attention of an attorney trained at the highest levels of both the legal and accounting professions.
The firm was founded by Erik Lincoln, an attorney and licensed CPA who spent years at Ernst & Young as a senior tax manager and as an equity partner at one of the largest and most respected law firms in the Carolinas – where he advised Fortune 500 companies on business law, mergers and acquisitions, and tax matters. He founded Lincoln PLLC to deliver that same caliber of work within a firm built around responsiveness, direct attorney access, and genuine client service. Erik has been consistently recognized by Business North Carolina as one of the top attorneys in the state, and is listed in Super Lawyers.
What Makes Lincoln PLLC Different
Most tax and business law matters are handled by large firms where clients cycle through associates and rarely speak directly with the attorney overseeing their work. Lincoln PLLC is structured differently. Every client works directly with Erik throughout the engagement – from the initial consultation through final implementation. That continuity is not a feature to be marketed; it is a fundamental commitment to how the firm operates.
The firm’s client base reflects the sophistication of its practice. Lincoln PLLC regularly works with CPAs and other attorneys who refer clients when a matter exceeds their own scope – international tax questions, partnership audit rules, complex business transactions, and IRS disputes that require dedicated tax counsel. The firm’s referral network is built on a track record of doing difficult work correctly and efficiently, without the overhead or billing rates of a large firm.
The Firm’s Approach
Lincoln PLLC approaches every engagement methodically. The firm begins by meeting with clients to understand not just the legal or tax issue at hand, but the broader business context and the client’s goals. From there, the firm gathers the relevant facts, performs the necessary research, and delivers advice that is fully explained before anything is implemented. Complex tax and business matters rarely move in a straight line – when circumstances change, the firm updates its work plan and keeps clients informed throughout.
That discipline reflects how Erik was trained. Big Four accounting firms and BigLaw litigation environments both require precision, documentation, and the ability to defend a position under scrutiny. Lincoln PLLC applies those same standards to every matter, whether it is structuring an international business acquisition, resolving an IRS audit, or advising a partnership through a 754 election.
Practice Areas
The firm’s work spans five core areas of tax and business law. Partnership tax work includes BBA audit rules, Section 754 elections, and complex partnership allocations. International tax engagements include GILTI planning, FBAR and FATCA compliance, transfer pricing, and non-resident tax matters. The firm also handles S-corporation tax counsel, M&A tax due diligence and deal structuring, and tax controversy representation before the IRS and state taxing authorities, including the North Carolina Department of Revenue.
Lincoln PLLC does not handle tax resolution work, estate planning, or consumer-facing tax matters. The firm exists to serve businesses, business owners, and the professional advisors who work with them. If you have a matter that fits that description, Erik welcomes the conversation. Contact the firm to schedule a consultation.
