Randal J. Kaltenmark is a partner in Barnes & Thornburg LLP's Indianapolis, Indiana office. He concentrates his practice in federal, state, and local tax controversies and audits, as well as tax planning for both public and private clients, including joint mergers, mergers, and acquisitions. Mr. Kaltenmark represents clients in audit and administrative proceedings before the Internal Revenue Service and state/local tax authorities. He also represents clients in appeals to both federal and state courts, including the United States and Indiana Tax Courts. Mr. Kaltenmark is experienced in structuring entity formations and reorganizations; in planning partnership, limited liability company, and S corporation transactions; and in drafting complex and limited liability company agreements.