What is the future of US tax controversy? To understand the future, we have to understand where we started. The modern era of tax controversy began with two high stakes transfer pricing cases litigated in the Tax Court in the 1980's, Eli Lilly and GD Searle. Previously, the Internal Revenue Service (IRS) had tried cases with lean staffing, generally assigning one lawyer to each case and using few specialists. With these first mega-cases, however, the IRS began building multidisciplinary teams of lawyers, engineers, economists, and accountants. Subsequently, the IRS created special trial attorney positions for its senior trial lawyers and assigned its lawyers to specific industries. The IRS enjoyed early success in Eli Lilly and GD Searle, but taxpayers countered with a string of transfer pricing victories in the 1990s, for example, Nestlé Westreco, Seagate and Compaq.
The latter part of the 1990s and early 2000s witnessed a sea change in IRS focus. Resources were redirected from transfer pricing, debt versus equity, and other mainstream corporate issues. Instead, the IRS attacked publicly marketed perceived corporate tax shelters using primarily economic substance and substance-over-form arguments, which had not previously been accepted by the Tax Court in corporate cases, for example, Cottage Savings. Indeed, the Tax Court had consistently rejected IRS economic substance arguments in major transfer pricing cases. The first of this new wave of cases was tried in the Tax Court, and resulted in well-known IRS victories, for example, the ACM line of cases.
Economic substance extended
At the same time, in other cases, the IRS pushed to radically expand the application of economic substance-like doctrines to transactions which were business-motivated but involved traditional tax planning, for example, Nestlé and UPS. Though ultimately unsuccessful in applying economic substance in mainstream cases, it was a rare major case in which the IRS did not advance some form of economic substance argument in addition to technical tax arguments.
Appellate courts, as well as commentators, questioned what they viewed to be results-oriented Tax Court decisions which ignored statutory tax law, even where the taxpayer had a clear business purpose, for example, The Limited, UPS and Compaq. Presumably as a consequence, the early- and mid-2000s saw a migration of cases where the IRS had raised economic substance to the refund forums of the district courts and the Court of Federal Claims, for example, Black & Decker, Coltec, Dow Chemical, Schering Plough and Long Term Capital. This migration to refund forums culminated in the series of high profile leveraged leasing cases litigated in the district courts and the Court of Federal Claims, for example, BBT, Fifth Third and AWG.
With a few notable exceptions, for example, Con Ed and Shell Oil, the IRS has been largely successful in arguing economic substance in the refund forums. Faced with these refund forum results-and the fact that refund forum litigation can often be significantly more lengthy and expensive than Tax Court litigation-taxpayers are now considering whether to migrate back to the Tax Court. The ballooning adjustments asserted by the IRS in the most recent large cases have also become a reason for taxpayers to consider the Tax Court, since prepayment of tax and interest is a pre-requisite to refund litigation, but not Tax Court jurisdiction. The Tax Court will perhaps again be a venue for major tax litigation, though venue choice also implicates the applicable precedent and the required proof.
With the waning of publicly marketed tax-advantaged transactions and the industry-wide IRS settlement of leveraged leasing cases, there has been another sea change in IRS focus. Not surprisingly, the IRS is rededicating resources to transfer pricing and other major international issues. This increased focus on international issues is apparent in that the IRS has recently pressed to litigation two transfer pricing cases involving cost sharing and two debt versus equity cases. See Xilinx and Veritas, and Glaxo and Scottish Power (IRH).
In 2010, the Large and Mid-Sized Business Division was reorganised into the new Large Business & International (LB&I) Division in a signal that the IRS views international compliance and enforcement as a significant potential revenue source in future years. As part of the reorganisation, a new transfer pricing practice was created within LB&I. The advanced pricing agreement (APA) programme was also recently combined with the competent authority and moved from chief counsel to LB&I, under the new transfer pricing director, in a move intended to strengthen the APA programme and further consolidate international resources.
Looking to avoid a repeat of the string of transfer pricing losses in the early 1990s and the two more recent cost sharing defeats, the IRS has vowed to make every effort to carefully choose, develop, and present the next round of transfer pricing cases. What will be different this time around? Will economic substance arguments make a difference? It seems doubtful that the Tax Court will depart from long-standing precedent and entertain economic substance arguments in transfer pricing cases when the controlling regulations are premised on respecting corporate structures. Similarly, the ability of the IRS to advance economic substance arguments in debt-versus-equity cases will be hampered by the large body of debt-versus-equity case law in which the economic substance doctrine has been rejected as a means to invalidate a corporate choice between debt and equity.
An even higher barrier for the IRS will be the recent statement of the Joint Committee on Taxation that the new codified economic substance doctrine should not "alter the tax treatment of certain basic business transactions [like the choice between debt and equity] that, under longstanding judicial and administrative practice are respected, merely because the choice between meaningful economic alternatives is largely or entirely based on comparative tax advantages". A recent IRS release confirms that raising the economic substance doctrine is not appropriate in cases that involve the choice between capitalising a business with debt or equity.
In litigation, the IRS's economic substance push will not be easily extended to the mainstream international cases. The IRS's likely assertion of economic substance to disregard the form of the transactions chosen by taxpayers in transfer pricing or debt-versus-equity cases will run quickly into the high wall of mature, longstanding case law. Just as the first wave of major transfer pricing cases in the 1980s and 1990s, the next round of mainstream international corporate cases is likely to be decided on traditional statutory and regulatory grounds. On the other hand, international transactions perceived by the IRS and the courts as created solely for tax advantages will clearly face close scrutiny on the economic substance front.
David Abbott |
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Mayer Brown 1675 Broadway New York, NY 10019-5820 US Tel: +1 212 506 2642 Email: dabbott@mayerbrown.com Website: www.mayerbrown.com David Abbott is a highly respected tax litigator with over 30 years of experience in areas of US corporate tax law. He advises clients across a broad range of critical issues, with a particular focus on four key areas of corporate concern involving litigation issues. He has also spent years advising on transactional issues which gives his litigation practice the benefit of hands-on real life experience in how business is conducted and transactions proceed. David's dispute resolution practice emphasises tax litigation and controversy, as well as bankruptcy disputes involving tax claims. He has extensive experience with tax audits and appeals, and represents clients in tax disputes before the US Tax Court and the US Court of Federal Claims. He has also briefed and argued tax appeals to the US Courts of Appeals, being admitted to practice before the 7th Circuit, 2nd Circuit and Federal Circuit. David's cases have involved complex cross-border transactions including leasing transactions with favorable US tax treatment, corporate acquisition-related issues, including valuation of fixed and intangible assets and inventory, financing-related issues such as debt versus equity characterisations, and transfer pricing. A theme in his litigation and controversy experience is defending against assertions that transactions lack economic substance or are to be recharacterised other than in accordance with the form chosen. In defending such claims he is able to draw upon his experience advising on business transactions as well as his success in presenting such cases in court. In addition, David has represented equity investors in Chapter 11 bankruptcy cases involving several leading airlines with respect to aircraft lease tax indemnity agreement claims. On the transactional side, David has represented equity investors, lenders and lessees in equipment and real estate leasing transactions such as sale-leasebacks, leveraged and single-investor leasing, cross-border lease arrangements, qualified technological equipment and lease-to-service contracts, acquisition and divestiture of leasing portfolios and leasing subsidiaries and related tax-oriented financing structures and debt instruments. His transactional tax counsel also encompasses acquisitions and divestitures, financial products, consolidated return regulations, general corporate taxation and partnership taxation. 
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Rafic Barrage |
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Mayer Brown 1999 K Street, NW Washington DC 20006-1101 US Tel: +1 202 263 3321 Email: rbarrage@mayerbrown.com Website: www.mayerbrown.com Rafic Barrage is a tax partner in the Washington DC office of Mayer Brown, where his tax practice is concentrated on international tax issues of US corporations operating overseas and foreign corporations and individuals operating and investing in the US, including planning, structuring and restructuring, tax examinations, appeals, litigation, regulations, rulings, and legislative work. His practice involves deferral and subpart F, foreign tax credits, source of income, tax treaties, trade or business permanent establishment, withholding tax, and other issues. Rafic has spoken and written on a wide variety of US international tax issue for the Organisation for International Investment, Tax Executives Institute, and ATLAS (the Alliance for Tax, Legal & Accounting Seminars). Before joining Mayer Brown, Rafic was an associate with a large, international law firm in Washington DC, and prior to that, a senior associate in the international tax services group of Deloitte in New York.
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Craig Becker |
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Pillsbury Winthrop Shaw Pittman Silicon Valley 2475 Hanover Street Palo Alto, CA 94304-1114 US Tel: +1 650 233 4725 Fax: +1 650 233 4545
San Francisco 50 Fremont Street San Francisco, CA 94105-2228 US Tel: +1 415 983 1562 Fax: +1 415 983 1200 Email: craig.becker@pillsburylaw.com Website: www.pillsburylaw.com Craig Becker is a tax partner in Pillsbury's Silicon Valley office, focusing on state and federal transactional tax work associated with technology companies and venture funds. Becker's tax practice includes all phases of formation and financing for emerging companies, including mergers and acquisitions, both nontaxable reorganisations and taxable transactions. His venture fund practice includes all aspects of fund formation (both as limited partnerships and limited liability companies), SBIC financing, and forming parallel and multiple fund structures. Becker's practice also includes executive compensation work, encompassing founders agreements, incentive stock options, nonqualified stock options, section 83(b) elections, golden parachute taxes and the financings for employee stock acquisitions. Becker has extensive experience representing taxpayers in audits, administrative appeals and tax litigation against the Internal Revenue Service, the State of California and various cities and counties. He regularly appears before the Franchise Tax Board, the State Board of Equalisation, local assessment appeals boards and the California courts. He was co-counsel in the Navistar sales tax case before the California Supreme Court. He also provides sales tax and property tax advice, including minimising sales tax exposure through statutory exemptions, use of electronic technology transfers, efficient transactional allocations and indirect asset transfers through entities, property tax valuation issues, Proposition 13 change of ownership questions including complex corporate reorganisations, partnership restructurings and estate and trust transfers. 
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Henry Birnkrant |
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Alston & Bird The Atlantic Building 950 F Street, NW Washington, DC 20004-1404 US Tel: +1 202 239 3319 Fax: +1 202 654 4929 Email: henry.birnkrant@alston.com Website: www.alston.com Mr Birnkrant is a member of Alston & Bird and chairs its tax section. His practice is focused on transfer pricing matters and US taxation of various types of domestic and cross-border transactions. Henry advises multinationals on minimising the tax burden of cross-border transactions and operations. He plans for acquisitions and dispositions of US and foreign business operations, structures for the financing, development and ownership of intangible property, and reorganises cross-border business operations. Henry also advises on transfer pricing matters and represents multinationals in disputes, including IRS examinations, appeals, and competent authority proceedings. He has helped multinationals secure innovative advance pricing agreements (APAs) that satisfy both their business objectives and the requirements of the tax authorities. Henry is chair of the tax treaty subcommittee of the taxation committee of the US Council for International Business, a member of the board of advisers of the Journal of International Taxation, a member of the Thomson West Tax Advisory Board, a member of the Washington International Tax Study Group, an invited participant in the OECD Transfer Pricing Experts consultations, and a fellow of the American College of Tax Counsel. He is a co-author of a Practical Guide to US Transfer Pricing and an author or co-author of numerous articles on cross-border taxation and transfer pricing. He is listed in Who's Who in American Law, Who's Who in the World, Who's Who in America, Who's Who of Emerging Leaders in America, Euromoney's Best of the Best, Euromoney's Guide to the World's Leading Transfer Pricing Advisers, Euromoney's Guide to the World's Leading Tax Advisers, and The Best Lawyers in America. Birnkrant is admitted to the District of Columbia Bar and the Bars of the US District Court for the District of Columbia, the US Court of Appeals for the District of Columbia Circuit, the US Tax Court, and the US Court of Federal Claims. 
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William Bonano |
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Pillsbury Winthrop Shaw Pittman LLP 50 Fremont Street San Francisco, CA 94105-2228 US Tel: +1 415 983 1248 Fax: +1 415 983 1200 Email: william.bonano@pillsburylaw.com Website: www.pillsburylaw.com William (Bill) Bonano is a tax partner in Pillsbury's San Francisco office. His practice includes international and domestic tax planning and representing taxpayers involved in IRS controversy matters before examinations, appeals and in litigation. He has significant litigation experience, including litigating the only Tax Court arbitration of a transfer pricing issue. Bonano is the author of the chapter on transfer pricing litigation in the Practical Guide to Transfer Pricing, published by Tax Analysts. He has represented taxpayers in summons enforcement proceedings in US district court and has extensive experience in representing taxpayers and resolving issues at examinations and appeals. Bonano has assisted clients in obtaining advance pricing agreements and in competent authority proceedings. He also has extensive experience in counseling taxpayers concerning compliance with tax shelter regulation requirements and in defending clients under audit as to tax shelter related issues. In terms of tax planning, Bonano assists clients in developing global transfer pricing strategies; drafting inter-company tangible property, intangible property, services and cost sharing agreements; developing section 6662 documentation; and providing advice concerning technology transfer, permanent establishment, debt vs. equity, foreign withholding, research credit, intermediate sanctions and tax accounting issues. A frequent speaker at professional seminars concerning tax controversy, transfer pricing and international tax matters, Bonano has published a number of articles on transfer pricing and tax controversy matters. Before joining Pillsbury, he served as an international special trial attorney with the Office of Chief Counsel, Internal Revenue Service in San Francisco. Honours include: 2011 Best Lawyers in America, Litigation & Controversy – Tax, Tax Law (since 2008) 2011 Chambers USA, Tax Controversy-National (since 2007) 2011 Legal 500 US, Tax Controversy, Domestic Tax (since 2008) 2007 International Tax Review's World Tax Directory, Transfer Pricing
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Jody Brewster |
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Skadden, Arps, Slate, Meagher & Flom 1440 New York Avenue, NW Washington, DC 20005 US Tel: +1 202 371 7280 Fax: +1 202 661 8202 Email: jody.brewster@skadden.com Website: www.skadden.com Jody Brewster joined Skadden, Arps in 1999 as part of its Washington, DC office. Jody represents clients during all phases of Internal Revenue Service (IRS) audits and appeals, in administrative and regulatory proceedings and with regard to tax legislation. She also has represented groups of companies on issues of industry-wide significance in administrative proceedings before the IRS and the US Department of the Treasury, including companies in the following industries: airline, automotive, manufacturing, pharmaceutical, telecommunications and utilities. Jody advises clients on a wide range of subject matters, including capitalisation issues; tax accounting issues; depreciation; placed in service issues; accounting method and tax period changes; and compliance with information reporting and withholding rules. Jody has been a frequent public speaker with such professional organisations as the American Bar Association, in which she is very active, and the Practising Law Institute. Before joining Skadden, Arps, Jody worked 10 years with the IRS' office of chief counsel. From 1994 to 1999, she was the assistant chief counsel (income tax & accounting), where she had primary responsibility over a broad range of issues involving tax accounting, income deductions of corporations and individuals, and IRS practice and procedure. From 1992 until 1994, Ms. Brewster served as the deputy assistant chief counsel (field service), and from 1989 to 1992, she served as the special assistant to the associate chief counsel (domestic). Before joining the IRS in 1989, Jody worked as a certified public accountant. She has also been repeatedly selected for inclusion in The Best Lawyers in America. 
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Nathaniel Carden |
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Skadden, Arps, Slate, Meagher & Flom 155 North Wacker Drive Chicago, IL 60606-1720 US Tel: +1 312 407 0905 Fax: +1 312 407 0411 Email: nate.carden@skadden.com Website: www.skadden.com Nate Carden focuses on matters of transfer pricing and operational tax planning and tax controversy. He represents corporate clients across many industries, with a particular focus on life science and health care companies. Nate's transfer pricing and operational planning practice focuses on planning and pre-audit issues arising from cross-border intangible property, service and financing transactions. Sample engagements have included the representation of:
Nate also has provided advice and related documentation concerning cross-border transactions, applying US and OECD transfer pricing rules. Nate's dispute resolution practice emphasises the representation of corporate taxpayers in pre-audit, audit, administrative appeal and litigation proceedings. He focuses on resolving substantive tax disputes and addressing discovery and evidentiary privilege issues arising from financial audits, IRS examination and litigation. Before joining Skadden in 2010, Nate was a partner at another international law firm. Prior to that, he worked as a management consultant at McKinsey & Company, concentrating on corporate strategy and tactical pricing for the health care and life sciences sectors. Previously, he served as a law clerk to The Honorable Diane Wood of the US Court of Appeals for the Seventh Circuit.
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C Cabell Chinnis, Jr |
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Mayer Brown Two Palo Alto Square, Suite 300 3000 El Camino Real Palo Alto, CA 94306-2112 US Tel: +1 650 331 2020 Email: cchinnis@mayerbrown.com Website: www.mayerbrown.com Cabell Chinnis specialises in handling tax disputes in the administrative, or pre-litigation, phase. He has significant experience working with IRS Appeals and in challenging audit situations, while preserving clients' litigation options. He has created successful resolution strategies for unusual or unique situations that would otherwise require substantial resources to close. Substantively, his practice more recently has involved a wide range of matters, with focus on transfer pricing issues, the research and experimentation credit, and issues related to the timing of income and deduction. Cabell also handles tax-related alternative dispute resolution, including fast-track and limited issue audits. In addition, he counsels tax-exempt entities on a full range of matters, including their organisation, operation and sponsorship. Cabell began his nearly 25-year career by serving as a judicial clerk at the US Supreme Court, for the Honourable Lew Powell, Jr. Cabell serves on Mayer Brown's global management committee.
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Paul DiSangro |
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Mayer Brown Two Palo Alto Square, Suite 300 3000 El Camino Real Palo Alto, CA 94306-2112 US Tel: +1 650 331 2045 Email: pdisangro@mayerbrown.com Website: www.mayerbrown.com Paul DiSangro represents clients in complex IRS audits and appeals and tax litigation. He also provides authoritative guidance concerning international tax issues and considerations relative to transfer pricing. He has extensive expertise resolving California state and local tax controversies as well. From his office in Silicon Valley, Paul serves an international group of clients, with a particular focus on the high tech and biotech industries. Paul also advises clients on a broad range of international, federal, and state tax planning. He advises on cross-border issues including taxation under subpart F, transfer pricing, and the movement and licensing of intangible property. He also regularly advises on mergers & acquisitions and outbound and inbound investment into the US. Paul has authored several important works on US and international tax issues, and he is widely sought as a speaker and presenter at professional tax seminars and symposia. In addition, he has taught international tax classes as an adjunct professor at the LLM level. Prior to joining Mayer Brown in 2003, Paul practiced in Washington DC and San Francisco with two other prominent international law firms. Recent Notable Engagements
Recent Publications & Activities
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Thomas Durham |
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Mayer Brown 71 S Wacker Drive Chicago, IL 60606 US Tel: +1 312 701 7216 Email: tdurham@mayerbrown.com Website: www.mayerbrown.com Since joining the firm in 1980, Tom Durham has established a substantial and respected tax controversy practice. Recognising the breadth of his work, Chambers USA 2007 calls him a "prominent name" and earlier in 2006 described him as a "...'one of a kind' controversy strategist who 'listens to what clients have to say and is always prepared.'" The 2011 edition of Chambers USA further describes Tom as a "brilliant strategist and tough negotiator." He represents taxpayers before the Internal Revenue Service and various state and local tax authorities, including contested hearings of State of Illinois and City of Chicago taxes. He also acts on behalf of taxpayers in the US Tax Court, US Court of Federal Claims, and all levels of the federal court system. Tom has a particular focus on litigation of foreign tax issues, leasing, section 482, tax-advantaged investments, and economic substance issues. He also represents clients in appellate matters and has argued over 10 cases in various federal Courts of Appeals, successfully obtaining reversals in several high-profile cases. He is also proficient in summons enforcement litigation. Tom also provides tax counseling, with an emphasis in two focused areas. He advises and represents tax-exempt organisations regarding federal and state tax issues, including qualification problems, the application of the unrelated business tax and representation of religious institutions with regard to their unique tax problems. He is also knowledgeable concerning natural resources tax law, representing owners and developers of natural resources with particular regard to the special tax problems of oil, gas, coal, and timber properties.
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Kenneth Gideon |
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Skadden, Arps, Slate, Meagher & Flom 1440 New York Avenue, NW Washington, DC 20005 US Tel: +1 202 371 7540 Fax: +1 202 661 9140 Email: kenneth.gideon@skadden.com Website: www.skadden.com Kenneth Gideon's practice focuses on three often overlapping areas: representation of clients before the US Department of the Treasury and the Internal Revenue Service (IRS); seeking guidance on novel transactions; and issues of federal tax law, tax controversy and tax planning. Kenneth serves as one of the leaders of the firm's national tax litigation practice. Ken advises clients on a wide variety of guidance, controversy and planning matters. He has assisted clients in obtaining published guidance in the form of regulations, revenue rulings and revenue procedures. He has also assisted in obtaining numerous private letter rulings and closing agreements. Ken's controversy experience includes appearances in all three available forums for federal tax litigation (US Tax Court, Federal District Court and the US Court of Federal Claims), as well as substantial experience in controversy resolution at both the examination and appeals levels. He has been active in seeking, with the IRS, new ways to resolve cases as promptly and as early as possible. He has participated in clients' successful efforts to obtain advance pricing agreements and related competent authority agreements, as well as other resolutions following the framework of IRS "fast-track" resolution initiatives appeals mediations. He also has assisted clients with respect to closing agreements involving life insurance, tax exempt bonds, exempt organisations and other matters. Ken has advised clients in connection with numerous corporate mergers, acquisitions and restructurings, particularly in situations in which the transaction may require a ruling or informal discussion with the IRS. Ken has been repeatedly selected for inclusion in Chambers Global: The World's Leading Lawyers for Business, Chambers USA: America's Leading Lawyers for Business and The Best Lawyers in America. He was assistant secretary of the Treasury for Tax Policy in 1989-1992 and chief counsel for the IRS in 1981-1983. From 1990 to 1992, he served as vice chairman of the Committee on Fiscal Affairs of the OECD.
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Robert Giuffra |
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Sullivan & Cromwell 125 Broad Street New York, NY 10004-2498 US Tel: +1 212 558 4000 Fax: +1 212 558 3588 Email: giuffrar@sullcrom.com Website: www.sullcrom.com Robert Giuffra is a partner in Sullivan & Cromwell's litigation group. He joined the firm in 1989 after serving as a law clerk to Chief Justice William Rehnquist of the US Supreme Court and to Judge Ralph Winter of the US Court of Appeals for the Second Circuit. Robert is regularly recognised as one of the nation's leading litigators in a variety of practice areas by publications like Chambers USA, Euromoney's Benchmark and The Legal 500. He focuses on tax, securities, white-collar criminal, commercial, insurance, banking and other "bet-the-company" litigation. He is a member of Sullivan & Cromwell's management committee and the coordinator of the firm's securities litigation practice. For more than 20 years, Robert has represented prominent corporations and individuals in their most challenging civil and criminal cases, including at trial and on appeal in federal and state courts around the US, before arbitration panels, and in investigations involving the Internal Revenue Service, the SEC, the Department of Justice, US and non-US bank regulators, the US Congress and the New York State Attorney General. He regularly advises senior executives and boards of directors in internal governance matters. He frequently speaks on securities class actions, government and internal investigations, and corporate governance, including at Yale Law School, Harvard Business School, the Wharton School and the University of Chicago Law School. He has testified before the US Senate Judiciary Committee and participated in many hearings of the US Senate Banking Committee. 
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Fred Goldberg, Jr |
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Skadden, Arps, Slate, Meagher & Flom 1440 New York Avenue, NW Washington, DC 20005 US Tel: +1 202 371 7110 Fax: +1 202 661 8216 Email: fred.goldberg@skadden.com Website: www.skadden.com Fred Goldberg, Jr serves as co-head of the firm's tax group. He first joined Skadden, Arps in 1986, following two years as chief counsel of the Internal Revenue Service (IRS). From 1989 until 1992, Fred served as commissioner of the IRS, and during 1992 he served as assistant secretary of the Treasury for tax policy. He returned to Skadden, Arps in December 1992. Working with his tax department colleagues in Skadden's Washington, New York, Chicago, Los Angeles and overseas offices, Fred's practice during the past several years has focused on advising clients as special tax counsel on sensitive matters and representing clients on tax controversies, IRS administrative and regulatory proceedings and tax legislation. Fred advises clients as special counsel on a wide range of complex transactional and compliance matters. In addition to advice regarding novel tax administration issues, he has directed compliance and management reviews on behalf of senior executives and boards of directors of various companies. On a selective basis, Fred counsels clients on legislative matters. He has represented clients and groups of companies on issues of industry-wide significance in administrative proceedings before the IRS and the US Department of Treasury. Fred represents business, tax-exempt and individual clients during all phases of civil audit, administrative appeals and litigation. He also represents clients involved in IRS collection matters, clients subject to third-party IRS discovery proceedings and clients involved in IRS criminal investigations. Resident in Skadden's Washington office, Fred was a member of the National Commission on Restructuring the IRS, a member of the Centre for Strategic and International Studies National Commission on Retirement Policy, and executive director of the Bi-Partisan Congressional Commission on Entitlement and Tax Reform. Fred has been repeatedly selected for inclusion in Chambers Global: The World's Leading Lawyers for Business, Chambers USA: America's Leading Lawyers for Business and The Best Lawyers in America.
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Armando Gomez |
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Skadden, Arps, Slate, Meagher & Flom 1440 New York Avenue, NW Washington, DC 20005 US Tel: +1 202 371 7868 Fax: +1 202 661 8284 Email: armando.gomez@skadden.com Website: www.skadden.com Armando Gomez concentrates his practice on a broad range of tax matters. He advises clients on the structuring and financing of US and international partnerships, joint ventures and other cross-border transactions. He also advises clients in connection with structuring private equity investments and investments in renewable energy projects. In addition, Armando advises clients on transfer pricing matters, at both the planning and controversy stages. Armando represents clients in federal and state tax controversy matters, including in connection with examinations, administrative appeals and special programs designed to reach expedited results. He also has represented clients in summons enforcement matters and in criminal tax investigations. Armando also has acted as special tax counsel in connection with internal investigations on tax-related matters. Armando represents clients in administrative and policy matters before the US Department of the Treasury and the Internal Revenue Service, including commenting on regulations, tax treaties and other tax policy issues, and in connection with applications for private letter rulings. Armando also advises clients on legislative matters, including commenting on proposed legislation, developing strategies for new legislative proposals and representing clients before the congressional tax writing committees. In this regard, he has represented several clients in connection with congressional investigations, including in the largest-ever congressional investigation of a single corporate taxpayer. Armando has served as an officer of the American Bar Association's section of taxation, presently serves as a member of the National Conference of Lawyers and Certified Public Accountants, and is a fellow of the American College of Tax Counsel. He frequently lectures on topics relating to partnerships and joint ventures, corporate tax shelters and related controversies, and tax administration matters. Armando was selected for inclusion in Chambers USA: America's Leading Lawyers for Business 2010 and 2011.
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John Hildy |
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Mayer Brown 71 S Wacker Drive Chicago, IL 60606 US Tel: +1 312 701 7769 Email: jhildy@mayerbrown.com Website: www.mayerbrown.com John has represented taxpayers in all stages of federal tax controversy, including pre-audit, audit, administrative appeals, and litigation. He is also experienced in representing taxpayers during IRS fast track proceedings and in court-supervised mediation. John has also advised taxpayers in connection with competent authority negotiations, advance pricing agreements, and other tax treaty matters. John's practice focuses heavily on defending and structuring transactions with significant transfer pricing implications, including cross-border transfer pricing of tangible and intangible property, shared headquarter services, and cost sharing arrangements. He has advised both US taxpayers with respect to international tax implications of off-shore operations (subpart F manufacturing, section 936), as well as non-US taxpayers with respect to the implications of their US activities. John has extensive experience defending against civil and criminal tax penalties and in addressing evidentiary privileges in the tax controversy context, including the attorney client privilege and work product protection in the modern business environment in light of IRS policies concerning tax accrual work papers and FASB Interpretation (FIN) No 48. Before joining Mayer Brown in 1998, John was with another Chicago law firm.
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Lawrence Hill |
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Dewey & LeBoeuf 1301 Avenue of the Americas New York, NY 10019-6092 US Tel: +1 212 259 8330 Fax: +1 212 259 6333 Email: lhill@dl.com Website: www.deweyleboeuf.com Larry Hill chairs Dewey & LeBoeuf's tax controversy and litigation practice group and is also a member of the firm's executive committee. The New York Times calls Larry "a leading member of the American tax bar." The Legal 500 writes that Larry "stands out as one of the country's pre-eminent advisers in tax controversy, procedure and administration" and Chambers USA reports that Larry is "winning acclaim from all corners. He is prominent in major controversy matters, with a focus on litigation, Internal Revenue Service (IRS) controversy and white collar investigations. He is also appreciated for his skills in significant financial product tax disputes". Larry was formerly a trial attorney and national tax shelter project attorney with the Office of Chief Counsel, IRS and a special assistant US attorney with the US Attorney's Office in Washington, DC. He was twice awarded special achievement awards from the IRS for being one of the top trial attorneys in the country. He also served as assistant general counsel to a big-four accounting firm. Larry is lead trial attorney for Ambac Financial Group against the IRS in the first case involving the tax treatment of credit default swaps (CDS). The dispute concerns $700 million of tax refunds and $7 billion of net operating losses. Larry is also lead counsel for a Swiss bank in a criminal and civil tax case involving withholding tax and Islamic finance issues. Larry was lead national litigation counsel to a major international bank in civil litigation and government investigations involving alleged tax shelters, including the largest criminal tax investigation in US history. He was also lead counsel to a number of major professional services firms and financial institutions under promoter penalty investigation by the IRS, and has represented clients in tax shelter investigations conducted by the US Senate Finance Committee and the Senate Permanent Subcommittee on Investigations (PSI). He has also represented financial institutions in PSI investigations involving offshore tax havens, FIN 48 and tax accrual work paper issues and offshore hedge funds. Larry also represents clients in cases involving complex financial structures and products such as foreign tax credits, total return swaps and other Tier I issues; prepaid forwards, real estate mortgage investment conduits (REMIC) residuals, regulated investment company (RIC) strips, contingent liabilities, lease-in lease-out (LILOs), sale-in lease-out (SILOs), and various derivative strategies and listed transactions. 
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Lawrence Hoenig |
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Pillsbury Winthrop Shaw Pittman LLP 2475 Hanover Street Palo Alto, CA 94304-1114 US Tel: +1 650 233 4525 Fax: +1 650 233 4545 Email: lhoenig@pillsburylaw.com Website: www.pillsburylaw.com Based in Silicon Valley, Pillsbury tax partner Lawrence (Larry) Hoenig focuses primarily on tax controversy work at the administrative and judicial levels. He also does international tax counseling and property tax planning work. On the state side, Hoenig advises on tax controversies at the administrative and judicial levels. He has represented many different kinds of businesses with change of ownership, new construction, exemption, audit, and valuation issues. He has assisted numerous high-tech companies in the valuation of computers, semiconductor manufacturing equipment, and assets used to manufacture high-tech products. In addition to this controversy work,. Hoenig also gives state and local tax planning advice in connection with business transactions. On the federal side, Hoenig represents taxpayers in Internal Revenue Service (IRS) audits, administrative appeals and tax litigation in the federal courts. His clients are generally corporate, partnership, trust or estate taxpayers involved in civil tax disputes with the IRS, often including many issues and several tax years. Many of these cases have involved one or more international tax issues and several of his recent matters have centered on international transfer pricing questions under section 482 of the Internal Revenue Code. He also handles federal tax collection and procedure questions such as IRS liens, levies, summonses and penalties. Prior to joining Pillsbury in 1982, Hoenig worked as a trial attorney for the Tax Division of the US Department of Justice in Washington DC. During that period, he traveled to various western states to handle jury and non-jury trials in federal and state courts. A CPA as well as an attorney, Hoenig holds an LLM in taxation from New York University and his JD from UC-Berkeley, Boalt Hall School of Law, where he served as note and comment editor, California Law Review.
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Jessica Hough |
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Skadden, Arps, Slate, Meagher & Flom 1440 New York Avenue, NW Washington, DC 20005 US Tel: +1 202 371 7054 Fax: +1 202 661 8292 Email: jessica.hough@skadden.com Website: www.skadden.com Jessica Hough represents clients on a wide range of tax matters, with particular emphasis on mergers, acquisitions and divestiture transactions, including spin-offs, debt and equity offerings, corporate and partnership restructurings and joint ventures. Jessica has worked on matters for The AES Corporation; Alcoa; Alpha Industries; Applied Biosystems; Arcelor Mittal; Biogen; Celanese AG; Daimler AG; Duke Energy Corporation; Électricité de France; EMC Corporation; Ford Motor Company; GenOn Energy; Houghton Mifflin Company; Jackson National Life; Northeast Utilities Systems; Pacificare Health Systems; Safeco Corporation; Scripps Networks Interactive; Société Générale; Temple-Inland; UnitedHealth Group; and US Airways. Jessica also is regularly consulted on tax matters related to corporate restructurings. She has represented a number of clients in connection with restructurings involving tax-free spin-offs, including Duke Energy Corporation in its spin-off of Spectra Energy, Temple-Inland in its spin-offs of Guaranty Financial Group and Forestar Real Estate Group and Applied Biosystems in its split-off of Celera Corporation. In addition, Jessica has advised clients on a wide range of tax controversy matters during all phases of Internal Revenue Service audits and appeals, including matters involving leasing, the economic substance and business purpose doctrines, the tax treatment of financial instruments, cross-border financing transactions, business valuations, and other transactions.
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Annie Huang |
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Pillsbury Winthrop Shaw Pittman 50 Fremont Street San Francisco, CA 94105-2228 US Tel: +1 415 983 1979 Fax: +1 415 983 1200 Email: annie.huang@pillsburylaw.com Website: www.pillsburylaw.com Annie Huang is a tax partner in Pillsbury's San Francisco office focusing on state and local tax matters, including income, franchise, property, and sales and use taxes. Her practice consists of state and local tax controversies at both administrative and judicial levels, tax planning and transactional work. Huang regularly practices before the California Franchise Tax Board and the California State Board of Equalisation (SBE). She has also represented multinational businesses in tax disputes with other jurisdictions. Prior to joining the firm in 2001, Huang was a Tax Counsel to one of the SBE members. Her responsibilities included advising the board member on administrative appeals, as well as regulatory and legislative proposals, relating to income and property taxes. Successful representative tax cases include Beneficial New Jersey v. State of New Jersey, McGraw-Hill Companies v. Franchise Tax Board and numerous California corporation franchise tax matters decided at the SBE, including cases for Beneficial California, Esprit de Corp and Save Mart Supermarkets among others. Huang has presented at Tax Executives Institute meetings on state tax issues. She has also spoken before the Institute for Professionals in Taxation (IPT) on property tax developments. She ranks as one of the leading tax controversy lawyers in the US according to 2011 Legal 500. She previously served as chair of the taxation section, Barristers Club, Bar Association of San Francisco and chair of the state and local tax committee of the California State Bar Taxation Section
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Charles Hurley |
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Mayer Brown 1999 K Street, NW Washington, DC 20006-1101 US Tel: +1 202 263 3260 Email: churley@mayerbrown.com Website: www.mayerbrown.com Chuck Hurley's practice is concentrated primarily on matters of tax-related litigation and advice. His professional experience includes more than 13 years' service with the US Department of Justice's Tax Division, where he was responsible for preparing and conducting significant tax trials involving document-intensive, complex disputes. Chuck held first chair on two of the Tax Division's most prominent recent cases: Long-Term Capital Holdings v. United States and Trigon Insurance Co. v. United States. In addition, Chuck served as first chair on more than 20 other jury and bench trials dealing with tax-related issues. He was also lead counsel on numerous other cases that were resolved short of trial, and he handled numerous evidentiary hearings regarding injunctions and summons enforcement proceedings. Before his work with the Department of Justice, Chuck held positions with two other prominent law firms. Earlier, he served as Law Clerk to The Honourable Alvin Krenzler, US District Court for the Northern District of Ohio. Since joining Mayer Brown in 2003, Chuck has focused on complex, document-intensive tax matters with the potential to be litigated.
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Julia Kazaks |
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Skadden, Arps, Slate, Meagher & Flom 1440 New York Avenue, NW Washington, DC 20005 US Tel: +1 202 371 7082 Fax: +1 202 661 8293 Email: julia.kazaks@skadden.com Website: www.skadden.com Julia Kazaks represents clients in all phases of tax controversy and litigation, including federal court proceedings, Internal Revenue Service audits and appeals, and alternative dispute resolution venues. She participates in litigation before the US district courts, the US Tax Court, the US Courts of Appeal and the US Supreme Court. The range of issues covered in Julia's practice includes employee and contractor classification, the economic substance and business purpose doctrines, transfer pricing, business and real estate valuation, partnership taxation, income tax accounting questions, taxation of stock options, capitalisation principles, transportation excise taxes and proposed exempt status revocation. She regularly represents clients in the financial services, pharmaceutical, energy, technology and transportation industries. Julia also frequently counsels taxpayers and their advisers concerning litigation procedural matters, especially on questions of privilege and confidentiality. Julia focuses her pro bono practice on criminal defense matters. She has the privilege of representing, together with several colleagues, Danial Williams, who was one of the wrongly convicted "Norfolk Four" granted a conditional pardon in 2009 by Virginia Governor Timothy Kaine. Julia was selected for inclusion in Chambers USA: America's Leading Lawyers for Business 2010 and 2011.
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Thomas Kittle-Kamp |
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Mayer Brown 71 S Wacker Drive Chicago, IL 60606 US Tel: +1 312 701 7028 Email: tkittlekamp@mayerbrown.com Website: www.mayerbrown.com Since joining Mayer Brown in 1990, Tom Kittle-Kamp has represented clients in all phases of tax controversy and litigation. His litigation experience includes the trial and appeal of major corporate cases involving section 482 allocations, substance-over-form theories, intangible assets, valuation disputes, capitalisation questions, subchapter C issues, and leasing transactions. Tom also advises and represents clients with respect to administrative matters, including IRS audits, IRS appeals and competent authority negotiations. He also represents corporate clients with respect to tax-sharing disputes. Tom has deep experience in all aspects of international transfer pricing, particularly matters involving intangible assets and intellectual property. He provides tax planning advice with respect to cross-border transactions involving intangible assets, goods and services; transfer-pricing documentation; and the development, exploitation and disposition of intangible assets. He is co-author of the treatise Federal Income Taxation of Intellectual Properties and Intangible Assets, which is updated twice a year. Before law school, he worked for several years as a newspaper reporter. According to Chambers USA 2008, Tom is "extremely confident and persuasive in the courtroom and a pleasure to work with." According to Legal 500, Tom is "a very rare combination – a subtle courtroom advocate and a real tax expert." Tom has been recognised by Chambers USA from 2008 through 2011, by Legal 500 from 2008 through 2011, and by Euromoney's 2010 "Guide to the World's Leading Tax Advisers".
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Brian Kittle |
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Mayer Brown 1675 Broadway New York, NY 10019-5820 US Tel: +1 212 506 2187 Email: bkittle@mayerbrown.com Website: www.mayerbrown.com Brian Kittle is a partner in Mayer Brown's global tax controversy practice. He represents clients in all facets of tax controversy, including administrative proceedings, contested hearings, litigation and appellate matters. His controversy experience includes representing clients in corporate tax matters that concern issues such as substance-over-form disputes, economic substance, valuation, intercompany transactions, debt-versus-equity, leasing transactions, and tax accounting questions. Brian frequently assists clients in using alternative dispute resolution initiatives and has broad experience handling audits and IRS Appeals. His litigation experience includes extensive trial work in the US Tax Court and the US Court of Federal Claims, and appellate advocacy in various US Courts of Appeals. Many of the controversies in which Brian has acted as counsel have involved complex cross-border transactions. Before joining Mayer Brown in 2006, he served as law clerk and attorney adviser to the Honourable Joseph Robert Goeke of the US Tax Court.
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Kenneth Klein |
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Mayer Brown 1999 K Street, NW Washington, DC 20006-1101 US Tel: +1 202 263 3377 Email: kklein@mayerbrown.com Website: www.mayerbrown.com Kenneth Klein, a practice leader for Mayer Brown's tax transactions & planning department, concentrates his practice on international taxation, tax planning, tax transactions, tax controversies, and public policy. His tax practice experience has included planning, structuring and restructuring, mergers and acquisitions, other transactions, tax controversy (IRS examinations and appeals), regulations, legislation, private letter rulings, examinations, administrative appeals, and amicus briefs. He has represented domestic and international clients in numerous industries, including manufacturing, financial institutions, software, transportation, pharmaceuticals, services, real estate, agricultural, trading, and entertainment, among others. Ken has experience with outbound and inbound investments, joint ventures, income bifurcation and amalgamation, controlled foreign corporations, investments in US property, offshore intangibles, manufacturing, contract manufacturing, transportation, active royalties and rentals, software, other high tech services, trading, insurance, source of income, indirect credits, and interest and other expense allocation and apportionment. His financial institutions experience extends to cross-border financings, portfolio interest, conduit financing arrangements, withholding tax, tax treaties, investment funds (stock, securities, commodities, venture capital, real estate and shipping), swaps, other derivatives, collateralised debt obligations, other structured finance vehicles, catastrophe bonds, US and foreign stock and securities lending, foreign tax credit, and transfer pricing. He also has experience with the taxation of artists and athletes and international individual tax planning. Before working at Mayer Brown, Ken worked at the IRS, first as assistant branch chief and attorney in the Legislation & Regulations Division and General Litigation Division and later as the associate chief counsel (technical). He also was a fellow of the American Society of International Law Ken has been named as a leading tax lawyer by Chambers USA and Legal 500, a world's leading tax adviser by International Tax Review, as among the best tax lawyers in Washington DC by Washingtonian Magazine and Washington Post Magazine and as a Super Tax Lawyer in Washington DC by Super Lawyers.
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Donald Korb |
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Sullivan & Cromwell 1701 Pennsylvania Avenue, NW Washington, DC 20006-5805 US Tel: +1 202 956 7500 Fax: +1 202 293 6330 Email: korbd@sullcrom.com Website: www.sullcrom.com Former chief counsel for the Internal Revenue Service (IRS), Donald Korb joined Sullivan & Cromwell as a partner and the head of the Firm's tax controversy practice in 2009. He has been a practising attorney for more than 37 years, both in the public and private sectors, and is widely recognised by industry publications as one of the country's foremost tax lawyers. As chief counsel, Donald was the chief law officer for the IRS, supervising about 1,500 attorneys who were assigned to the IRS National Office and among the major operational divisions of the agency. He is best known for developing the litigation strategy that led to the stunning success by the government in litigating tax shelter cases over the past four years. Among the individual matters he was personally involved with while chief counsel was serving as the lead negotiator in resolving a landmark transfer pricing dispute. As part of the settlement, the taxpayer made the largest single payment ever to the IRS to resolve a tax dispute. During his many years of private practice experience, most of which has been spent handling tax controversy matters, the clients Donald represented or now represents include a rock star, a symphony orchestra, some of the nation's largest financial institutions and brokerage firms, a major airline, a national retailer, several of the nation's largest real estate developers, large multinational manufacturing, publishing, entertainment, water and construction corporations (some of which are headquartered inside the US) tax exempt entities, and small closely held business entities in the fast food, distribution, automobile dealership and healthcare industries.
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Robinson Lacy |
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Sullivan & Cromwell 125 Broad Street New York, NY 10004-2498 US Tel: +1 212 558 4000 Fax: +1 212 558 3588 Email: lacyr@sullcrom.com Website: www.sullcrom.com Robinson Lacy joined Sullivan & Cromwell in 1979 after serving as a law clerk for the US Chief Justice. Robinson has handled a wide range of civil trials and appeals, arbitrations, adversary proceedings, contested matters and creditor representations in bankruptcy. He has represented creditors and other parties in interest in bankruptcy cases including Bank of New England, Bradlees, Charter Oil, Delphi, Eastern Air Lines, Enron, Federated Department Stores, Kaiser Steel, Lehman Brothers, Loral Space & Communications, Madoff, Orion Refining and Trans World Airlines. His experience also includes advising on bankruptcy and creditors' rights issues relating to mergers and acquisitions, financial products and debt restructurings. Robinson was a member of the Law Review at Harvard Law School, where he also served as a research assistant to Professor Louis Loss. He served as a law clerk for US District Judge Milton Pollack and Chief Justice Warren Burger.
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Larry Langdon |
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Mayer Brown Two Palo Alto Square, Suite 300 3000 El Camino Real Palo Alto, CA 94306-2112 US Tel: +1 650 331 2075 Email: llangdon@mayerbrown.com Website: www.mayerbrown.com Larry possesses comprehensive experience in the area of tax controversy and is internationally recognised for his knowledge of federal tax policies and applications. He is characterised by Chambers USA 2006 as a "great tax mind". Larry joined Mayer Brown in 2003 after service with the IRS as a commissioner of the Large & Mid-Size Business Division; Legislation and Regulations Division, Office of Counsel, and Joint Committee Division, Office of Chief Counsel. In the private sector, he worked with Hewlett-Packard as vice president, general transition manager; vice president, tax, licensing and customs; with Vetco as director of taxes and corporate secretary; and with Ford Motor Company as senior tax attorney, General Counsel's Office. He also worked with the CARE organisation from 1962 to 1964. AdmissionsCalifornia, 1977; Michigan, 1969; Ohio, 1961; US Supreme Court; US Tax Court. Publications
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Kerne Matsubara |
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Pillsbury Winthrop Shaw Pittman 50 Fremont Street San Francisco, CA 94105-2228 US Tel: +1 415 983 1233 Fax: +1 415 983 1200 Email: kerne.matsubara@pillsburylaw.com Website: www.pillsburylaw.com Pillsbury San Francisco tax partner Kerne Matsubara represents corporate and individual clients in various aspects of state and local tax controversies, including audits, administrative appeals and hearings, settlement and litigation. He also advises clients in state tax planning and transactional matters. Kerne focuses on state and local income, franchise, sales and transfer taxes. He regularly practices before the California Franchise Tax Board and the State Board of Equalization and has represented multinational businesses in various industries in tax disputes with other states. Kerne also provides federal and state income tax advice to nonprofit and tax-exempt organisations, including educational, health care and other charitable organisations, quasi-governmental agencies and political organisations. His tax-exempt practice includes formation and structure advice, ruling requests, audits and appeals. Representative matters include Apple v Franchise Tax Board, General Electric Company v Franchise Tax Board, Pillsbury Company v Franchise Tax Board, LSDHC Corporation v Tracy (Ohio) and Levi Strauss & Co v Oregon Department of Revenue. The author of several tax articles, Matsubara co-authored with Pillsbury partner Jeffrey Vesely, "Distinctions Between Unitary and Nonunitary Businesses: A Practical Guide," published by Commerce Clearing House in fall 2001. In 2006, Commerce Clearing House published Top Multistate Tax Issues for 2006 CPE Course, for which Matsubara co-authored chapter 5, titled "Distinguishing Unitary from Nonunitary Businesses."
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Gregory May |
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Freshfields Bruckhaus Deringer 701 Pennsylvania Avenue, NW Suite 600 Washington, DC 20004-2692 US Tel: +1 202 777 4503 Email: gregory.may@freshfields.com Website: www.freshfields.com Gregory May's international tax practice focuses on cross-border transactions, including tax structured finance, mergers and acquisitions, and international joint ventures. He advises many financial institutions on derivatives and other complex financial transactions. Greg received his law degree from Harvard Law School, where he was an editor of the Law Review, and his undergraduate degree from the College of William & Mary in Virginia. Before joining Freshfields Bruckhaus Deringer, he was head of the tax department at Milbank Tweed Hadley & McCloy. Before he entered private practice, he clerked for Justice Powell of the Supreme Court of the United States. Greg is executive vice president of the International Fiscal Association USA Branch, a member of the Permanent Scientific Committee of the International Fiscal Association and a past chair of the Financial Transactions Committee of the American Bar Association Tax Section. He writes and speaks frequently on international tax subjects 
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Pamela Olson |
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Skadden, Arps, Slate, Meagher & Flom 1440 New York Avenue, NW Washington, DC 20005 US Tel: +1 202 371 7240 Fax: +1 202 661 9020 Email: pamela.olson@skadden.com Website: www.skadden.com Pamela Olson serves as head of the firm's Washington office tax group and formerly was assistant secretary for tax policy at the US Department of the Treasury. Since rejoining Skadden, Pamela has represented clients in a broad range of matters, including Internal Revenue Service (IRS) audits, appeals and litigation; congressional investigations; private letter ruling requests and administrative guidance; and in the regulatory process. She also has advised clients on tax and social security reform, legislative matters and the structuring of transactions. She is a frequent speaker on tax, economic and federal budget matters and has testified a number of times before several congressional committees. As assistant secretary for tax policy, Pamela had supervisory responsibility for providing the secretary of the Treasury with policy analysis and recommendations for all domestic and international issues of federal taxation, including legislative proposals, regulatory guidance, and tax treaties, and for providing the revenue estimates for the president's budget and Treasury cash management decisions. Prior to joining Skadden in 1986, Pamela held positions with the IRS chief counsel's office as special assistant to the chief counsel, attorney-adviser in the legislation and regulations division and trial attorney in San Diego District Counsel. From 2000 to 2001, Pamela was the first woman to serve as chair of the American Bar Association Section of Taxation. She served as a senior economic adviser to the Bush-Cheney campaign and as federal tax adviser to the National Commission on Economic Growth and Tax Reform. She has been included repeatedly in Chambers USA: America's Leading Lawyers for Business and The Best Lawyers in America for tax law. Pamela serves as vice chair of the American College of Tax Counsel and on the board of several tax exempt organisations. She received distinguished service awards from the Federal Bar Association and from Tax Executives Institute.
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Nicole Reuling |
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Mayer Brown 1999 K Street, NW Washington, DC 20006-1101 US Tel: +1 202 263 3452 Email: nreuling@mayerbrown.com Website: www.mayerbrown.com Nicole Reuling focuses her practice on federal tax controversy and litigation matters. Nicole has represented clients in various stages of IRS administrative practice and federal court litigation. Nicole was recently involved in the trial of Consolidated Edison Co of New York v United States, conducted in the Court of Federal Claims, which resulted in a significant victory for the taxpayer. Nicole also represents clients in responding to third-party requests for information from the Department of Justice. Legal 500 described Nicole as "an accomplished courtroom performer." Nicole is skilled at developing a case for IRS administrative review or litigation, including document collection and analysis, fact witness interviews and preparation of expert witness reports and testimony. Nicole has a strong grasp of procedural matters, and is known for her in-depth legal analysis and strategic approach. Nicole is a persuasive writer, and clients regularly compliment her court briefs and IRS administrative submissions. Nicole draws on her significant litigation skills in negotiating IRS administrative settlements. Nicole has worked to successfully resolve summonses for tax accrual workpapers and privileged documents, which had been referred for enforcement, without litigation. She has repeatedly convinced the IRS not to impose accuracy-related penalties, at both the Exam and Appeals levels. Before joining Mayer Brown, Nicole practised as a trial attorney with the Department of Justice, Tax Division. During her tenure, Nicole was co-counsel in Long-Term Capital Holdings v United States, one of the most notable cases in recent years, in which the government upheld significant tax assessments and penalties against the taxpayer. She was involved in multiple bench and jury trials, including Dow Chemical Co & Subsidiaries v United States. Nicole also handled numerous cases that were resolved on dispositive motions or through settlement. Nicole was awarded two special commendations for her service at the Tax Division. Nicole is an active member and former chair of the Federal Bar Association, Tax Section. Nicole is also a frequent speaker on developments in tax controversy, and in particular, issues of penalties, privilege and the Schedule UTP.
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Patricia Anne Rexford |
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Mayer Brown 71 S Wacker Drive Chicago, IL 60606 US Tel: +1 312 701 7142 Email: prexford@mayerbrown.com Website: www.mayerbrown.com Patricia Anne Rexford is a tax controversy and litigation partner with 18 years of experience representing taxpayers at all stages of tax controversies, including audit, IRS administrative appeals, trial, and appellate court review, including the US Supreme Court. Tricia's experience encompasses section 482 transfer pricing and cost sharing issues; domestic international sales corporations, foreign sales corporation and extraterritorial income issues; section 199 issues; tonnage tax issues; subpart F and section 956 issues (foreign base company sales and services income, shipping income, obligations of a US person, and banking exception); substance-over-form issues; tax-free reorganisations; section 752 allocation of basis for partnership indebtedness; foreign tax credits; foreign-source income on export sales; proper treatment of construction allowances; deductibility of stock options; deductibility of transaction-related investment-bank fees; summons enforcement; and penalties. Based on her ability to speak Spanish, she has also assisted clients by serving as a liaison and facilitator between US and Mexican legal teams with respect to Mexican tax audits. Tricia has been recognised by Legal 500 for 2007 through 2011. In addition to noting her appellate and Supreme Court experience (2007), Legal 500 has dubbed her "an expert in transfer pricing" (2010) and "a standout on transfer pricing and foreign tax credit issues" (2009). Before joining Mayer Brown in 1993, Tricia served as a special intern with the foreign affairs department of the Kanagawa prefectural government in Yokohama, Japan. She is fluent or proficient in Spanish, Japanese, Portuguese, Italian, and French.
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William Schmalzl |
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Mayer Brown 71 S Wacker Drive Chicago, IL 60606 US Tel: +1 312 701 7225 Email: wschmalzl@mayerbrown.com Website: www.mayerbrown.com William Schmalzl focuses on tax litigation, corporate tax planning and state tax advice. He represents clients in all stages of tax litigation including audits, administrative proceedings, US Tax Court, Federal District Court and Courts of Appeals and Illinois state courts. The issues he has litigated include section 482 of the Internal Revenue Code, the investment tax credit, research tax credit, sale-leasebacks, foreign tax credits, franchises, patents and other intangibles. William represents corporations in mergers and acquisitions, using both tax free reorganisations and taxable purchases, as well as in corporate restructurings, including holding company formations, stock redemptions and spinoffs of subsidiaries. He also advises clients regarding state income and sales and use tax issues. Before joining Mayer Brown, William served as a clerk to the Honourable Robert Ainsworth, Jr, of the 5th Circuit Court of Appeals.
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Abraham Shashy Jr |
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Dewey & LeBoeuf 1101 New York Avenue, NW Washington, DC 20005-4213 US Tel: +1 202 346 7900 Fax: +1 202 299 1308 Email: ashashy@dl.com Website: www.deweyleboeuf.com William Schmalzl focuses on tax litigation, corporate tax planning and state tax advice. He represents clients in all stages of tax litigation including audits, administrative proceedings, US Tax Court, Federal District Court and Courts of Appeals and Illinois state courts. The issues he has litigated include section 482 of the Internal Revenue Code, the investment tax credit, research tax credit, sale-leasebacks, foreign tax credits, franchises, patents and other intangibles. William represents corporations in mergers and acquisitions, using both tax free reorganisations and taxable purchases, as well as in corporate restructurings, including holding company formations, stock redemptions and spinoffs of subsidiaries. He also advises clients regarding state income and sales and use tax issues. Before joining Mayer Brown, William served as a clerk to the Honourable Robert Ainsworth, Jr, of the 5th Circuit Court of Appeals.
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Andrew Steigleder |
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Mayer Brown 71 S Wacker Drive Chicago, IL 60606 US Tel: +1 312 701 7371 Email: asteigleder@mayerbrown.com Website: www.mayerbrown.com Andy represents taxpayers, including financial institutions, multinational companies, and public accounting firms, in tax controversies before the Internal Revenue Service. He possesses particular experience in defending tax-advantaged financial products and complex structured transactions, matters involving substance-over-form and economic substance issues, promoter audits of financial institutions, discovery disputes, summons enforcement, and privilege issues. He has represented clients at all levels of tax controversy, including pre-audit and strategic planning, examinations and appeals, lobbying efforts, litigation in the US Tax Court and US Court of Federal Claims, and post-trial appeals to US Circuit Courts of Appeals.
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Scott Stewart |
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Mayer Brown 71 S Wacker Drive Chicago, IL 60606 US Tel: +1 312 701 7821 Email: sstewart@mayerbrown.com Website: www.mayerbrown.com Since joining Mayer Brown in 1989, Scott Stewart's practice has focused exclusively on tax disputes and transfer pricing matters. He represents taxpayers at all levels of federal tax controversy, including audits, administrative appeals before the Internal Revenue Service (IRS), mediation involving the Appeals division of the IRS, and litigation before the US Tax Court and the Court of Federal Claims. He is experienced in all aspects of international transfer pricing, including cross-border movements of tangible and intangible property, advance pricing agreements, cost sharing arrangements, section 6662 documentation, transfer pricing litigation, and issues related to section 936 Puerto Rico possessions corporations. His transfer pricing litigation experience includes a number of the landmark cases of the last two decades, such as National Semiconductor, Seagate Technology, Nestlé Holdings and United Parcel Service. Recognized by Chambers USA each year from 2006 through 2011, Scott is described as "a talented litigator and corporate adviser" who "wins the confidence of clients with his 'extraordinary communication skills' and deep experience." He is "recommended for his spot-on judgment and analysis, and his 'ability to anticipate issues before they arise.'" Chambers notes that he is "particularly adept at handling transfer pricing cases at all levels." Similarly, Euromoney recognises Scott in its "Guide to the World's Leading Tax Advisers" and Legal 500 recognises his "wide range" of experience and cites his "very strong reputation" in tax controversy. Recently, Scott has focused particular attention on issues concerning deductibility of interest expense in related-party transactions, including debt-versus-equity characterisation and sham transaction and economic substance issues. His experience also includes acquisition-related issues, such as valuation of tangible and intangible assets. He advises clients on tax treaty matters, competent authority issues, attorney-client and related privilege issues, civil and criminal tax penalties, and accounting for tax matters under FIN 48 of the Financial Accounting Standards Board. His industry experience includes manufacturing, pharmaceutical, medical device and food processing companies. Scott holds a JD from Harvard Law School and an MBA from the Johnson Graduate School of Management at Cornell University.
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Alan Swirski |
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Skadden, Arps, Slate, Meagher & Flom 1440 New York Avenue, NW Washington, DC 20005 US Tel: +1 202 371 7610 Fax: +1 202 661 0510 Email: alan.swirski@skadden.com Website: www.skadden.com Alan Swirski focuses his practice on tax litigation before the federal courts, including the US Tax Court, the Court of Federal Claims and US district courts, as well as federal tax controversy matters before the Internal Revenue Service (IRS). Alan was first chair trial counsel in an ethics prosecution brought by the IRS Office of Professional Responsibility (OPR) against a prominent tax practitioner, decided in the practitioner's favour in 2009. This case represented the first trial win ever by a practitioner in an OPR case. Alan was co-trial counsel in Massachusetts Mutual Life Insurance Company v United States, tried in December 2009 before the Court of Federal Claims, involving the proper federal income tax accounting treatment of aggregate guaranteed dividends (decision pending). He was first chair trial counsel in Federal Home Loan Mortgage Corporation v Commissioner, a significant case involving favourable financing intangible property, which was decided in the taxpayer's favour in 2006. Alan was also second chair in the United Dominion Industries v United States case before the US Supreme Court, the first federal consolidated return case to be argued there in more than 50 years. Alan also worked at the US Department of Justice (DOJ), tax division, from 1995 to 1999, during which time he was promoted to senior trial attorney and was presented with a tax division outstanding attorney award. During his tenure at the DOJ, Alan handled a number of significant cases, including Jack Kent Cooke, Inc v United States, Branch Ministries v United States and Camelot Music v IRS. Alan has been repeatedly selected for inclusion in Chambers USA: America's Leading Lawyers for Business. He also was named a "leading lawyer" in The Legal 500 (United States) in 2009.
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Charles Triplett |
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Mayer Brown 1999 K Street, NW Washington, DC 20006-1101 Us Tel: +1 202 263 3262 Email: ctriplett@mayerbrown.com Website: www.mayerbrown.com Charles Triplett is a widely experienced tax lawyer and adviser whose practice focuses especially on matters of international tax. He served for 16 years with the US Internal Revenue Service (IRS), where his primary concentration was on international tax issues, and particularly on transfer pricing. His responsibilities included the litigation of Eli Lilly and GD Searle cases; creation and development of the world's first advance pricing agreement programme; numerous legislative efforts and Congressional testimony; and representation of the US at various international bodies, such as the OECD. In the course of his private practice, Charles has emphasised cross-border issues affecting such industries as automotive and parts, computer products and peripherals, semiconductors, telecommunications, engineering, pharmaceuticals, food products, financial products, banking, insurance and energy. He has been cited in leading professional publications, including International Tax Review's "The World's Leading Tax Advisers"; "The Best of the Best", "The World's Leading Transfer Pricing Lawyers"; and "The World's Leading Transfer Pricing Advisers," (in 2000, receiving the most votes among nominees for this mention). Charles joined Mayer Brown in 1994. Prior to that, he was with Shearman & Sterling in Washington DC. His experience with the IRS includes: special assistant to the chief counsel; deputy associate chief counsel, international; national tax shelter coordinator; and special trial attorney.
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Jeffrey Vesely |
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Pillsbury Winthrop Shaw Pittman 50 Fremont Street San Francisco, CA 94105-2228 US Tel: +1 415 983 1075 Fax: +1 415 983 1200 Email: jeffrey.vesely@pillsburylaw.com Website: www.pillsburylaw.com San Francisco tax partner Jeffrey Vesely leads Pillsbury's state and local tax practice. Vesely advises on state and local income, franchise, sales and use, property, employment and other taxes. His practice consists of administrative and judicial tax litigation, state and local tax planning and transactional work. Prior to joining Pillsbury in 1985, Vesely was a tax attorney with Getty Oil Company, the State of California Department of Justice Tax Division, and the State of California Franchise Tax Board. He has litigated state and local tax matters in administrative tribunals throughout the US, state and federal trial courts, courts of appeal, the California Supreme Court and the US Supreme Court. He has served as lead counsel in a variety of cases, including Beneficial New Jersey v Director, Apple v Franchise Tax Board, Chevron v City of Richmond, General Electric v Franchise Tax Board, Guy F Atkinson Company of California v Franchise Tax Board, and Navistar International Transportation Corp, et al v State Board of Equalisation, among others. Vesely has published numerous articles on state taxation and is the author of the chapter on judicial remedies and coauthor of the chapter on administrative procedures in California Tax Analysis, a Commerce Clearing House publication. Vesely also co-authored with Pillsbury tax partner Kerne Matsubara, "Distinctions Between Unitary and Nonunitary Businesses: A Practical Guide," published by Commerce Clearing House in fall 2001. Honors include:
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B John Williams, Jr |
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Skadden, Arps, Slate, Meagher & Flom 1440 New York Avenue, NW Washington, DC 20005 US Tel: +1 202 371 7080 Fax: +1 202 661 0590 Email: bjohn.williams@skadden.com Website: www.skadden.com B John Williams, Jr, represents clients in federal tax controversy and litigation matters, from Internal Revenue Service (IRS) examinations and administrative appeals through trial and appeal in the federal courts. Previously, B John was chief counsel for the IRS. During his 18 months as chief counsel, B John was responsible for all IRS litigation matters in the US Tax Court, the IRS' recommendations to the Solicitor General on IRS appeals to the US Circuit Courts and the IRS' legal positions in regulations, rulings and other guidance. B John helped to craft and implement IRS strategies for interdicting tax avoidance transactions that the IRS regarded as abusive. B John also has served as a judge on the US Tax Court, deputy assistant attorney general in the tax division of the Justice Department and special assistant to the chief counsel of the IRS. He represents Wells Fargo Bank in a tax dispute with the IRS in connection with $163 million in foreign tax credits related to taxes paid to the UK in 2003 and The Bank of New York Mellon Corporation in a tax dispute with the IRS in connection with $215 million in foreign tax credits related to taxes paid in the UK in 2001 and 2002. B John was lead counsel in Mass Mutual Life Ins Co v US in the Court of Federal Claims (awaiting opinion). He is co-counsel in the appeal to the 10th Circuit of Anschutz v Commissioner. Among many notable cases, he litigated Rite Aid v US which invalidated the duplicated loss factor of regulation section 1.1502-20 (a consolidated return regulation) and Federal Home Loan Mortgage Corp v Commissioner. John has been selected for inclusion in Chambers Global: The World's Leading Lawyers for Business, Chambers USA: America's Leading Lawyers for Business, The Best Lawyers in America and The Legal 500. HonoursTreasury Medal from Treasury Secretary Snow Commissioner's Award from Charles Rossotti
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Joel Williamson |
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Mayer Brown 71 S Wacker Drive Chicago, IL 60606 US Tel: +1 312 701 7229 Email: jwilliamson@mayerbrown.com Website: www.mayerbrown.com Joel Williamson is widely acknowledged as one of the nation's leading tax litigators. He has litigated over 60 tax cases. His experience includes the trial of six major IRC section 482 international transfer pricing cases, including Eli Lilly, GD Searle, Westreco (Nestlé), Seagate Technology, National Semiconductor, and United Parcel Service. Joel has also litigated several cases involving economic substance, including United Parcel Service, as well as Saba Partnership and Mukerji, involving computer leasing. More recently, Joel litigated ConEd which involved an international lease-in-lease-out transaction and Flextronics which involved an international merger and acquisition transaction. ConEd and Flextronics are unprecedented back-to-back taxpayer victories against IRS economic substance arguments. Joel has extensive experience, beyond Flextronics, in trying corporate merger and acquisition cases. He tried Tribune Company which involved a IRC section 368 reverse triangular merger and Nestlé which involved IRC section 338 corporate acquisition related issues including goodwill, intangible and inventory values and second tier allocations. Equally important, Nestlé involved an international debt versus equity issue arising from Nestlé's acquisition of Carnation. Also in the international area Joel has litigated landmark cases involving foreign tax credits, foreign source income and investments in US property: Continental Bank; Riggs Bank; Bankers Trust; The Limited; and Intel. Joel is the co-head of Mayer Brown's tax controversy and transfer pricing practice. He is a graduate of Davidson College BA, 1967, and the University of Kentucky School of Law, JD, 1970: Order of the Coif; Kentucky Law Review; moot court board and national moot court team. From 1970-1972, Joel was a US Army officer assigned to staff judge advocate offices in Fort Bragg, North Carolina and the Republic of South Vietnam. In 1972, he joined chief counsel IRS where he became a special trial attorney in 1978. In 1986, Joel joined Mayer Brown as a partner. A list of Joel's litigated cases can be found in his bio on Mayer Brown's website.
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Diana Wollman |
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Sullivan & Cromwell 125 Broad Street New York, NY 10004-2498 US Tel: +1 212 558 4000 Fax: +1 212 558 3588 Email: wollmand@sullcrom.com Website: www.sullcrom.com Diana Wollman joined Sullivan & Cromwell in 1993 and was elected partner of the firm in 1999. Her practice focuses on US federal tax matters and New York state corporate and bank tax matters, and includes assisting clients with audits, controversies, requests for private rulings and other interactions with tax authorities, compliance, ethics and professionalism, and complex international tax issues. She is a frequent speaker on a variety of topics, including planning for and handling tax controversies, understatement penalties, and ethics and professionalism. Recent engagements include two Practising Law Institute presentations she devised called, "Oh Man, I Wish I'd Known That! – What Transactional Tax Lawyers Need to Know About IRS Audits" and "My Tax Lawyers' Fingerprints Are On My Deal – Is That a Problem?" and moderating a panel at the University of Chicago Federal Tax Conference on the implications of the growing trend toward economic nexus and whether it is an appropriate standard for international taxation. Diana has published papers on a variety of issues, ranging from financial products and derivatives to the US earnings stripping rules and US treaty obligations. She is an active member of the New York State Bar Association tax section, serves as the second vice chair of the tax section's executive committee, and has worked on numerous reports on a range of subjects. She is a fellow of the American College of Tax Counsel, and was previously an adjunct professor at Columbia Law School teaching "Ethical Issues in Tax Practice" and "International Taxation." She is routinely recognised as a leader in the tax field, including by Chambers USA: America's Leading Lawyers for Business and The Legal 500.
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