WILLIAM D. LINEBERRY is a Partner in the firm's Birmingham office. His practice focuses on federal, state and local taxation and economic development. Mr. Lineberry advises clients on all areas of state taxation, including income, sales, use, lease, franchise, excise, and state and local business license taxes. He represents and counsels clients during federal and state and local tax audits, appeals, and in tax litigation before state and administrative courts. He works frequently with clients and the business community in developing and reviewing proposed federal and state tax legislation. In economic development matters, he has assisted clients negotiating and securing available tax and non-tax incentives for projects. He also advises and assists non-profit corporations.