Adam Neil litigates complex commercial disputes for large and small businesses across industries and brings more than 20 years of experience trying cases and handling appeals in both state and federal courts. He focuses his practice on complex business litigation, with a particular emphasis on state and local tax controversy cases before the South Carolina Department of Revenue (SCDOR), including sales and use tax audits, administrative appeals, alcohol beverage licensing issues, and other state regulatory conflicts.
Adam has tried approximately 50 cases in state, federal, and administrative forums before juries and judges, representing individuals, businesses, and governmental entities. He has also briefed and argued more than 20 appellate case and has appeared in the U.S. District Court for the District of South Carolina, the U.S. Court of Appeals for the Fourth Circuit, and all levels of South Carolina state courts.
As former managing counsel for litigation at the SCDOR, Adam led the department’s litigation function and advised on both tax and regulatory issues. He was personally involved in the trial and appeal of the agency’s most complex cases, including those involving nexus, combined unitary reporting, and alternative apportionment and income sourcing. He later served as deputy director of Tax Policy Services, advising the department’s director, taxpayers, and the South Carolina General Assembly on a wide range of tax and regulatory issues.
Adam’s experience also includes significant work with the SCDOR’s Alcohol Beverage Licensing (ABL) division, where he handled licensing, regulatory, and enforcement cases. He draws on this background in his current practice, representing manufacturers, wholesalers, and retailers in licensing, compliance, and enforcement proceedings before the SCDOR.
His procurement litigation experience is informed by his service in the office of general counsel at the State Fiscal Accountability Authority and as one of only two state employees appointed by the governor to the South Carolina Procurement Review Panel, an administrative tribunal that resolves disputes between bidders, vendors, and state agencies.