Tax Controversy and Litigation

“They’re experts who are proactive and up on the law.”

“They have an excellent understanding of the complexities and details as well as overlapping issues.”

— Chambers USA 2024

Tax controversies with the IRS take businesses and individuals through challenging stages, including audits, investigations, appeals, post-appeals mediation and litigation in U.S. Tax Court, federal district courts or the U.S. Court of Federal Claims.

Served as lead tax counsel in Moore v. United States, decided by the United States Supreme Court in 2024, addressing (i) the realization requirement of the 16th Amendment of the Constitution for federal taxation of income without apportionment, and (ii) the validity of the mandatory repatriation tax enacted as part of the 2017 Tax Cuts and Jobs Act.
Regularly handle a significant number of tax matters at IRS exam and IRS Appeals, and maintain a robust docket of precedent-setting cases at the United States Tax Court and at various trial and appellate courts around the country.
Recently worked on behalf of various clients regarding such items as a $56 million international worthless stock deduction, a $100 million transfer pricing dispute and a $200 million invalid retroactive regulation dispute.
Secured a $326 million settlement with the IRS on behalf of the Securities Investor Protection Act Trustee for the liquidation of Bernard L. Madoff Investment Securities LLC.
Litigated or settled more than 40 conservation easement matters, more than a dozen captive insurance matters, dozens of research credit disputes, and dozens of charitable contribution tax disputes.
Represented various clients in tax shelter promoter investigations and many clients with respect to criminal/white collar tax matters.
Acted as counsel to The Lincoln Electric Company and Sherwin-Williams in litigation with respect to whether severance payments due to involuntary workforce reductions qualify as wages for FICA purposes, similar to the Quality Store case.
Obtained a 100 percent concession on a debt/equity characterization issue on behalf of a private equity fund.
Litigated various cases involving the constitutionality of a statutory penalty all the way to the U.S. Supreme Court.
Negotiated a 90 percent concession by the government with respect to a complex effectively connected income issue on behalf of a foreign state-owned bank.