When Experience Matters ®
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Areas of Practice
Education
  • Harvard Law School, J.D., magna cum laude, 1985, Editor, Harvard Law Review
  • Amherst College, A.B., Economics, 1982, Phi Beta Kappa, Nelson Prize in Economics
Bar & Court Admissions
  • District of Columbia
  • Maryland

Matthew D. Lerner

Partner

1330 Connecticut Avenue, NW
Washington DC 20036
TEL: 202.429.8024
FAX: 202.429.3902

Matthew D. Lerner is a partner in the Washington-based law firm of Steptoe & Johnson LLP, where he is a member of the Litigation and Business Solutions Departments. He practices primarily in the area of federal taxation, with substantial experience in civil and criminal tax controversies and complex civil litigation related to tax strategies, as well as business planning and advice.  Prior to joining the firm, he was a partner in a small tax firm.

Federal Civil Tax Controversy and Litigation
Mr. Lerner’s experience in federal civil tax litigation covers a broad spectrum of representation at all stages of the Internal Revenue Service's administrative audit process and litigation in Tax Court, the Court of Federal Claims and the Federal district courts.  He handles tax controversies for corporations, partnerships, and individuals.

Mr. Lerner’s experience extends both to the process of managing tax controversies at the various administrative and judicial levels, and to numerous substantive areas of federal tax law.  Among the matters he has recently handled for clients are cases involving the appropriate tax treatment of: repair and rehabilitation expenses; losses from trading in securities and commodities; corporate spin-offs and liquidations; corporate takeovers; miscellaneous corporate fees and expenses; international intercorporate transactions; valuation issues; and mining transactions.  He has also handled cases involving “tax shelters,” accounting methods, promoter registration and the accumulated earnings tax.

Mr. Lerner has significant experience with many of the IRS alternative dispute resolution procedures, including Pre-Filing Agreements, Industry Issue Resolution, technical advice, and Early Appeals Referral.  He also has handled numerous cases in the Fast Track program.  Mr. Lerner frequently advises on pre-audit issues regarding document organization and retention practices and disclosure obligations.

Financial Products Civil Litigation
Mr. Lerner represents clients in multi-party civil litigation arising out of tax advantaged transactions that have been challenged by the IRS, as well as other disputes involving complex financial instruments and trading activity.  He is particularly adept at breaking down complex trading strategies to make their economic and tax characteristics comprehensible to non-financial professionals, working with experts on evaluating those trading strategies, and cross-examining experts with respect to their opinions relating to financial transactions and economics.

Federal Criminal Tax Litigation
Mr. Lerner has represented numerous individuals and companies in the course of federal criminal tax investigations.  He has managed all aspects of grand jury investigations, including large-scale document production and witness preparation, and has made successful pre-indictment presentations to the Department of Justice on behalf of clients accused of tax crimes.  Mr. Lerner also has experience in post-indictment motions practice, including the preparation of motions to dismiss indictments on substantive grounds and bail and discovery motions.

Noteworthy

  • Listed in Best Lawyers of America 2009 for Tax Law

Select News & Events

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Publications

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Professional Affiliations

  • American Bar Association, Section of Taxation
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