Jason Sandoval
Overview
Jason Sandoval is an associate in the Tax Group in Crowell & Moring’s Washington, D.C. office, where he provides strategic counsel to clients on employee benefits and executive compensation matters. Jason’s experience ensures client compliance with complex laws and regulations, including the Internal Revenue Code, ERISA, HIPAA, COBRA, MHPAEA, No Surprises Act, Public Health Service Act, and the Affordable Care Act.
Career & Education
- Department of the Treasury
Attorney-Advisor, IRS, Office of Chief Counsel, 2020–2024 - Department of the Treasury
Law Clerk, IRS, Office of Chief Counsel, Health and Welfare Branch and Qualified Plans Branch, 2019
- Department of the Treasury
- Illinois State University, 2013
- University of Illinois Chicago School of Law, J.D., 2020
- University of Illinois Chicago School of Law, LL.M., 2020
- Illinois
- District of Columbia
- Economics Advisory Board, Illinois State University, 2024
- Illinois State Bar Association
Jason's Insights
Client Alert | 4 min read | 03.25.25
Federal Circuit Affirms Deductibility of Hatch-Waxman Litigation Expenses
In a significant decision for generic drug manufacturers, the Federal Circuit recently affirmed that litigation expenses incurred in defending Hatch-Waxman
patent lawsuits are deductible as ordinary and necessary business expenses under the Internal Revenue Code (IRC). The ruling in Actavis Laboratories FL, Inc.
v. United States, No. 23-1320 (Fed. Cir. Mar. 21, 2025), resolves a key tax dispute, allowing tax deductions for these expenses in the year they are incurred
rather than capitalizing them over time. This outcome provides clarity and potential tax benefits for qualifying businesses navigating the interplay of patent
litigation and FDA drug approvals.
Client Alert | 2 min read | 01.14.25
Employer Alternatives When Designing Disaster Relief Programs
Publication | 12.23.24
Tri-Agencies Finalize NQTL Comparative Analysis Standards In Final Rule
Client Alert | 3 min read | 11.22.24
Key Takeaways from Crowell & Moring’s 38th Annual Managing Tax Audits and Appeals Seminar
Recognition
- Center for Consumer Information and Insurance Oversight Partnership Award, 2024
- IRS Commissioner’s Award, 2022
Jason's Insights
Client Alert | 4 min read | 03.25.25
Federal Circuit Affirms Deductibility of Hatch-Waxman Litigation Expenses
In a significant decision for generic drug manufacturers, the Federal Circuit recently affirmed that litigation expenses incurred in defending Hatch-Waxman
patent lawsuits are deductible as ordinary and necessary business expenses under the Internal Revenue Code (IRC). The ruling in Actavis Laboratories FL, Inc.
v. United States, No. 23-1320 (Fed. Cir. Mar. 21, 2025), resolves a key tax dispute, allowing tax deductions for these expenses in the year they are incurred
rather than capitalizing them over time. This outcome provides clarity and potential tax benefits for qualifying businesses navigating the interplay of patent
litigation and FDA drug approvals.
Client Alert | 2 min read | 01.14.25
Employer Alternatives When Designing Disaster Relief Programs
Publication | 12.23.24
Tri-Agencies Finalize NQTL Comparative Analysis Standards In Final Rule
Client Alert | 3 min read | 11.22.24
Key Takeaways from Crowell & Moring’s 38th Annual Managing Tax Audits and Appeals Seminar
Insights
Tri-Agencies Finalize NQTL Comparative Analysis Standards In Final Rule
|12.23.24
Employee Benefit Plan Review
Midyear ERISA Fiduciary Update
|06.13.24
Jason's Insights
Client Alert | 4 min read | 03.25.25
Federal Circuit Affirms Deductibility of Hatch-Waxman Litigation Expenses
In a significant decision for generic drug manufacturers, the Federal Circuit recently affirmed that litigation expenses incurred in defending Hatch-Waxman
patent lawsuits are deductible as ordinary and necessary business expenses under the Internal Revenue Code (IRC). The ruling in Actavis Laboratories FL, Inc.
v. United States, No. 23-1320 (Fed. Cir. Mar. 21, 2025), resolves a key tax dispute, allowing tax deductions for these expenses in the year they are incurred
rather than capitalizing them over time. This outcome provides clarity and potential tax benefits for qualifying businesses navigating the interplay of patent
litigation and FDA drug approvals.
Client Alert | 2 min read | 01.14.25
Employer Alternatives When Designing Disaster Relief Programs
Publication | 12.23.24
Tri-Agencies Finalize NQTL Comparative Analysis Standards In Final Rule
Client Alert | 3 min read | 11.22.24
Key Takeaways from Crowell & Moring’s 38th Annual Managing Tax Audits and Appeals Seminar
