Leonard Odom

Leonard Odom has a distinguished career in both public and private sectors focusing on state and local taxation. As Counsel for Revenue Litigation with the South Carolina Department of Revenue, he adeptly represented the Department in matters involving corporate and individual income tax, sales and use tax, and constitutional nexus issues. His responsibilities included drafting final agency determinations, appearing in contested case hearings before the South Carolina Administrative Law Court, and managing appeals in the Circuit Courts, Court of Appeals, and Supreme Court.

In the private sector, Leonard worked with a prominent national law firm, tackling complex multi-state and local tax planning, economic incentives, federal tax controversies, and other state and local government matters. He has provided guidance on tax issues in over 30 states, dealing with sectors such as internet data centers, commercial aircraft, telecommunications, cloud computing, nursing homes, rental car companies, economic incentives, and conservation easements.

Leonard also served as counsel to the South Carolina Senate Ethics Committee for more than seven years. In this role, he advised Senate members and candidates on campaign finance and ethics laws, audited campaign reports, investigated complaints, presented findings to the Ethics Committee, and drafted ethics legislation.

To enhance his expertise, Leonard pursued further education in estate planning. In August 2016, he joined the Heckerling Graduate Program in Estate Planning at the University of Miami School of Law, earning his LLM in Estate Planning in May 2017. Subsequently, he founded Odom Law in June 2017, offering specialized services in wealth transfer planning.