Susan H. Serling

Partner

• sserling@steptoe.com
• vCard
• Washington Office

Susan H. Serling is a partner in the Washington office of Steptoe & Johnson LLP, where she is a member of the Tax group and practices in all areas of Federal income taxation.  Ms. Serling has significant experience in both controversy and transactional matters.

Tax Controversy Matters
A substantial portion of Ms. Serling's practice involves advising clients in the context of tax controversies, such as audit examinations, administrative appeals within the Internal Revenue Service (IRS), technical advice requests, claims for refund and litigation.  Ms. Serling has significant experience in negotiating settlements of complex, multi-issue cases with the IRS -- both at the IRS Appeals level and after the cases have been docketed in court.  Her substantial experience encompasses tax procedures, as well as substantive tax law.  Among other areas of importance to our clients, she has worked on behalf of many clients to assure that the IRS properly applied the highly technical rules relating to processing of refunds and assessments, and computing interest.  In addition, Ms. Serling's controversy practice involves counseling lawyers and accountants regarding the legal ethics of tax practice (e.g., ethical considerations inherent in providing tax advice and in preparing tax returns) and representing tax practitioners facing challenge with respect to their ability to practice before the IRS.

Transactional Matters
Ms. Serling also has an active tax planning practice, and regularly assists clients in effectuating transactions in a tax efficient manner.  Her tax planning practice includes not only providing informal advice but also obtaining private letter rulings from the IRS National Office and issuing formal opinion letters.  Since most of our tax clients are major corporations whose tax returns are subject to examination every year as part of the IRS "large case" program, Ms. Serling's tax planning practice frequently overlaps with her tax controversy practice.  Ms. Serling approaches tax planning assignments assuming that the transaction in question will be examined by the IRS and seeks to assure that the tax consequences anticipated by the client will be sustained on audit.

Since 1988, Ms. Serling has been a member of the editorial board of Tax Strategies.  She has written on a variety of corporate tax issues. 

Noteworthy

• Steptoe Advises Stratos on Xantic Acquisition

Select News & Events

• Handling Tax Controversies, May 15, 2003, (A Steptoe-Sponsored Event)