Tax Controversy
Overview
Our nationwide tax controversy team has a long history of achieving outstanding results in tax controversy and litigation. Clients rely on us to provide strategic, practical solutions to resolve disputes involving highly complex tax matters.
We offer our clients the benefit of our experience in prior positions with the Department of Justice Tax Division, and the Office of the White House Counsel.
Some of our greatest successes are not public because we strategically evaluate litigation hazards and seek early resolutions when possible, including IRS Appeals, Fast Track Settlement, Post‐Appeals Mediation, Industry Issue Resolution, Pre‐Filing Agreements, Compliance Assurance Program (CAP), and other litigation alternatives. Our team has substantial experience in handling high-profile IRS enforcement issues, both domestic and international in nature. Recent representative experience includes:
- Representing a national bank on accounting for financial transactions before IRS Appeals.
- Represented a Fortune 50 retail company on section 199 domestic production activities deduction.
- Representing a public defense contractor on partnership issues before IRS Appeals.
- Representing public health care companies on section 199 production activities deduction.
- Represented a financial services company before the IRS regarding the assessment of interest on a restitution amount.
- Represented an engineering firm before the IRS Office of Appeals regarding information reporting penalties.
- Served as independent investigation counsel on behalf of an external investigative committee of a multinational auto parts manufacturer looking into alleged accounting irregularities.
We have litigated numerous tax cases before the U.S. district courts, U.S. Tax Court, the U.S. Court of Federal Claims, U.S. courts of appeals, U.S. bankruptcy courts, and state and local courts. Recent representations include:
- Successfully settled a case on behalf of AT&T in the Court of Federal Claims involving a deduction under section 199 for contract manufacturing of the Yellow Pages.
- Successfully settled a research and experimentation credit case in Tax Court on behalf of global automotive parts supplier, Shiloh Industries.
- Successfully represented BrokerTec Holdings and ICAP Global Broking in a Tax Court trial defending challenges to their changes in methods of accounting under section 481.
- Obtained a favorable settlement in a Tax Court case on behalf of Vesta Corporation involving a deduction under section 199 for payment processing software.
- Served as counsel to a principal in a contract manufacturing arrangement in a tax refund action concerning the domestic production activities deduction.
We have significant experience representing clients in tax enforcement matters involving criminal tax investigations, click here to learn more.
Contacts
Partner
She/Her/Hers
Insights
Event
36th Annual Managing Tax Audits and Appeals Seminar
Crowell & Moring’s Tax Group invites you to join us for the 36th Annual Managing Tax Audits and Appeals Seminar. The seminar will provide an update on recent developments in tax audits and appeals, as well as the opportunity to hear from leading government officials about their compliance programs.
Press Coverage | 01.09.23
Who Won Monday's SCOTUS Arguments Over Attorney-Client Privilege?
Press Coverage | 01.23.23
‘I’m Disappointed.’ Lawyers React to SCOTUS Setting Aside Attorney-Client Privilege Case
Representative Matters
Although most of our tax controversy work is confidential, the following is a selection of our lawyers' cases of public record:
- BrokerTec Holdings Inc. v. Commissioner, No. 4099-20 (T.C. filed Mar. 2, 2020) (Section 118)
- ICAP Global Broking Inc. v. Commissioner, No. 4109-20 (T.C. filed Mar. 2, 2020) (Section 118)
- Shiloh Indus., Inc. v. Commissioner, No. 020802-18 (T.C. filed Oct. 22, 2018) (research credits).
- AT&T Advertising, L.P. v. United States, No. 1:16-cv-00272- RTH (Fed. Cl. filed Feb. 26, 2016) (section 199 deduction).
- BrokerTec Holdings Inc. v. Commissioner, 117 T.C.M. (CCH) 1146,rev’d, No. 19-2603 (3d Cir. July 11, 2019) (treatment of relocation grants as contributions to capital).
- Corporate Executive Board Company v. Virginia Department of Taxation, 96 Va. Cir. 287 (Va. Cir. Ct. 2017), aff’d, 822 S.E.2d 918 (Va. 2019) (alternative apportionment for sales factor sourcing).
- Vesta Corporation v. Commissioner, Nos. 26847-16, 26503-17 (T.C. Nov. 13, 2018) (section 199 deduction for software).
- Trusted Media Brands, Inc. v. United States, 2017-2 U.S.T.C. 50,359 (S.D.N.Y. 2017), aff’d, 899 F.3d 175 (2d Cir. 2018) (statute of limitations applicable to claim for refund based on change to deduction of foreign taxes paid).
- El Paso Corp. v. United States, 2014-1 U.S.T.C. 50, 219 (S.D. Tex. 2012), aff'd, 748 F.3d 225 (5th Cir. 2014) (improper tax assessment under mitigation rules).
- Union Carbide Corp. v. Commissioner, 97 T.C.M. (CCH) 1207 (2009), aff'd, 697 F.3d 104 (2d Cir. 2012) (research credits).
- District of Columbia Office of Tax & Revenue v. BAE Systems Enterprise Systems, Inc., 56 A.3d 477 (D.C. 2012) (tax credits and incentives for qualified high technology companies).
- Marriott Int'l Resorts, L.P. v. United States,83 Fed. Cl. 291 (2008), aff'd, 586 F.3d 962 (Fed. Cir. 2009) (short sale liability excluded from partnership basis).
- Marriott Int'l Resorts, L.P. v. United States, 437 F.3d 1302 (Fed. Cir. 2006) (and related) (procedures for IRS to invoke deliberative process privilege).
- Weyerhaeuser Co. v. Commissioner, No. 4712-05 (T.C. Nov. 30, 2005) (qualification of interest on solid waste disposal bonds for tax exemption).
- E.I. DuPont de Nemours and Co. v. United States, No. 1:01-cv-00449-MCW (Fed. Cl. May 19, 2006) (allocation of purchase price for purchased business to supply contract).
- Exxon Corp. v. Commissioner, 113 T.C. 338 (1999), acq. in result, 2001-2 C.B. xv (foreign tax credit).
Contacts
Partner
She/Her/Hers
Insights
Event
36th Annual Managing Tax Audits and Appeals Seminar
Crowell & Moring’s Tax Group invites you to join us for the 36th Annual Managing Tax Audits and Appeals Seminar. The seminar will provide an update on recent developments in tax audits and appeals, as well as the opportunity to hear from leading government officials about their compliance programs.
Press Coverage | 01.09.23
Who Won Monday's SCOTUS Arguments Over Attorney-Client Privilege?
Press Coverage | 01.23.23
‘I’m Disappointed.’ Lawyers React to SCOTUS Setting Aside Attorney-Client Privilege Case
Insights
Litigation Forecast 2013: What Corporate Counsel Need to Know for the Coming Year
|01.31.13
Crowell & Moring LLP publication
‘I’m Disappointed.’ Lawyers React to SCOTUS Setting Aside Attorney-Client Privilege Case
|01.23.23
The National Law Journal
TEI's 2024 Credits and Incentives Seminar
|06.19.24
"Potential Impact of Losing Chevron Deference in Employee Benefits Regulation," 2024 BCBS Law, Audit, Compliance & Ethics Conference
|05.20.24
Novogradac 2024 Spring Renewable Energy Tax Credits Conference
|05.16.24
"Balancing Tax Planning, Advocacy, and Professional Ethics: the Rules That Every Corporate Tax Advisor Should Know," Practicing Law Institute.
|10.25.23
Professionals
Insights
Event
36th Annual Managing Tax Audits and Appeals Seminar
Crowell & Moring’s Tax Group invites you to join us for the 36th Annual Managing Tax Audits and Appeals Seminar. The seminar will provide an update on recent developments in tax audits and appeals, as well as the opportunity to hear from leading government officials about their compliance programs.
Press Coverage | 01.09.23
Who Won Monday's SCOTUS Arguments Over Attorney-Client Privilege?
Press Coverage | 01.23.23
‘I’m Disappointed.’ Lawyers React to SCOTUS Setting Aside Attorney-Client Privilege Case
