Tracey is a Partner in the firm’s Corporate & Tax Practice Group. Tracey maintains a diverse practice, helping his clients with a wide variety of issues. He assists clients on matters involving complex civil litigation in federal and state courts, including business and contract disputes; administrative matters, including tax and environmental permitting matters before the South Carolina Administrative Law Court; regulatory matters before the South Carolina Public Service Commission; and election and government law. Tracey is also a certified public accountant.
Prior to joining Burr & Forman, Tracey served as Chief Counsel to the South Carolina House of Representatives Judiciary Committee and as an Assistant Attorney General for the state of South Carolina, where he served in a variety of different roles, including as a prosecutor for the South Carolina State Grand Jury. Tracey also worked for one of the largest international accounting firms before attending law school.
Tracey received his J.D. from the University of South Carolina School of Law and his Master of Taxation and B.S. in Accounting from the University of South Carolina. Tracey also served as a law clerk for The Honorable William W. Wilkins Jr., Circuit Judge, United States Court of Appeals for the Fourth Circuit.
- Represented clients in complex tax cases involving multi-million dollar claims before the South Carolina Administrative Law Court.
- Represented permittee in environmental permitting case before the South Carolina Administrative Law Court.
- Represented client as co-counsel in federal court (after successful removal from state court) in multiple claims arising from the 2015 flooding occurring in Columbia, South Carolina.
- Represented client as co-counsel in state court in a case involving fiber optic lines and access.
- Represented governmental entities in redistricting challenges following the 2010 census, including service as co-counsel for the South Carolina House of Representatives.
- Represented clients in election and ethics claims in state courts and before various administrative tribunals and commissions.
- Served as counsel to a county election commission in a hearing involving a contentious election protest with multiple parties in South Carolina.
- Represented clients before the South Carolina Supreme Court and South Carolina Court of Appeals, as well as the United States Court of Appeals for the Fourth Circuit, in cases involving Constitutional claims and civil and criminal matters.
- Served as a prosecutor in public corruption and narcotics cases arising before the South Carolina State Grand Jury.
- Served as the commander of the Internet Crimes Against Children task force for the South Carolina Attorney General’s Office.
Honors & Recognitions
- Martindale-Hubbell Distinguished Peer Review Rating
- Listed in The Best Lawyers in America®, Litigation and Controversy – Tax since 2016, Corporate Law (2024)
Professional & Community
- Prior service as Vice-President, Financial of the Board of the River Bluff High School Band Booster Club in Lexington, SC
- Prior service as Chair of the Board of the Family Shelter in Columbia, SC
- Prior service as Deacon and Member of the Finance Committee and Bylaws Committee, First Baptist Church of Columbia, SC
- Richland County Bar Association
- South Carolina Bar Association
- American Institute of Certified Public Accountants
- South Carolina Association of CPAs
- South Carolina State Election Commission, Former Member
- South Carolina Commission on Judicial Conduct, Current Member
- J.D., magna cum laude, University of South Carolina School of Law (1995)
- Master of Taxation, University of South Carolina
- B.S. in Accounting, University of South Carolina
- South Carolina
- U.S. District Court - South Carolina
- U.S. Court of Federal Claims
- U.S. Court of Appeals for the Fourth Circuit
- U.S. Court of Appeals for the Federal Circuit
- U.S. Tax Court
- U.S. Supreme Court