Caitlin R. Tharp

Associate

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Areas of Work

Tax, Tax Controversies & Litigation, Employee Benefits & ERISA, Private Client

Overview

Caitlin Tharp's practice focuses on federal tax controversy and litigation matters, with experience in all stages of a tax dispute. Caitlin has litigated cases before the Tax Court, Court of Federal Claims, the US Court of Appeals for the District of Columbia Circuit, and federal district courts across the country. Her experience includes examining witnesses at trial and at deposition, as well as authoring scores of motions and briefs.

Caitlin has advised clients in IRS Exam and advocated on behalf of clients at IRS Appeals. The subject areas of these disputes include challenges under the Administrative Procedure Act, excise taxes, alternative energy tax credits, captive insurance, penalty abatement requests, and valuation questions. Caitlin has also advised clients on issues regarding the employee retention credit and qualified opportunity zones.

Caitlin is a frequent speaker and writer on the intersection of tax and new technologies, including the use of artificial intelligence and the application of existing tax rules to the metaverse.

District of Columbia
Virginia
US Tax Court
US District Court, District of Columbia
US Court of Appeals, District of Columbia
US Court of Appeals, Federal Circuit
US Court of Federal Claims

LL.M., Georgetown University Law Center, 2016, with distinction, Taxation
J.D., Georgetown University Law Center, 2015
B.A., Stanford University, 2012

Areas of Work

Representative Matters

Won refund action as trial counsel on behalf of principal in contract manufacturing arrangement in IRS dispute concerning the domestic production activities deduction under Section 199. Meredith Corp. v. United States, 447 F. Supp. 3d 805 (S.D. Iowa 2020); 405 F. Supp. 3d 795 (S.D. Iowa 2019); 433 F. Supp. 3d 1109 (S.D. Iowa 2019).
Trial and appellate counsel in a Tax Court case involving an IRS challenge to several million dollars of tax credits for the production of landfill gas as a nonconventional fuel under Section 45K. Green Gas Delaware Statutory Trust v. Comm'r, 147 T.C. 1 (2016), aff'd, 903 F.3d 138 (D.C. Cir. 2018).
Won 100% IRS concession for pharmaceutical company in IRS Appeals regarding whether rebates from US drug manufacturers constitute income effectively connected with the United States for tax purposes.
Won 100% IRS concession for energy company in IRS Appeals regarding refund claims for alternative fuel excise tax credits.
Represented high-net-worth individuals in IRS examination involving at-risk amounts for use of partnership losses.
Advised Fortune 500 company regarding qualification of captive insurance policies as insurance for federal tax purposes.

Speaking Engagements

"How to Treat Data for Tax Purposes," ABA Section of Taxation Midyear Meeting, February 19, 2025
"ABC: AI, big data and crypto," IBA's 1th Annual London Finance and Capital Markets Conference, January 21, 2025
"Artificial Intelligence: Hot Topics,” DC Bar Tax Conference, January 15, 2025
"Ethics of Using Artificial Intelligence in Tax Practice," 59th Annual Southern Federal Tax Institute, October 23, 2024
"ARTIFICIAL INTELLIGENCE, CHATGPT & CIRCULAR 230," NYU Tax Controversy Forum, June 28, 2024
"Ethics of Using Artificial Intelligence in Tax Practice," FBA Insurance Tax Seminar, May 31, 2024
"Structural Changes in the Economics of Tax Law with the Rise of A.I.," D.C. Bar Tax and Audits Litigation Community, April 18, 2024
"The Structure of Revolutions in Taxation and the Law: Paradigm Shifts Caused by Artificial Intelligence," Section Luncheon & Plenary Session, ABA Section of Taxation Midyear Meeting, January 20, 2024
"The Power of Metadata: Challenging Penalties under Sec. 6751(b). What to Look For, Ask For, and How to Challenge the Presumption of Regularity," ABA Section of Taxation Midyear Meeting, January 19, 2024
"Will Artificial Intelligence Take Over Tax Practice?," New York State Society of CPAs Taxation of Financial Instruments Conference, January 9, 2024
"Artificial Intelligence in Tax Practice," New Mexico Tax Conference, December 13, 2023
"Considerations Raised by Broad Use of AI Tools in Practice," 2023 Annual Meeting of the California Tax Bar and California Tax Policy Conference, November 1, 2023
"Is this thing on? Ethics and Modern Technology in Tax Practice," ABA Section of Taxation Philadelphia Tax Conference, November 15, 2023
"AI and Tech Privacy: An International and U.S. State Tax Update Tech Session Webinar," New York State Society of CPAs, July 19, 2023
"AI in Tax: Possibilities and Challenges," Tax Analysts Webinar, June 6, 2023
"Key Developments in Tax Controversy," FBA Insurance Tax Seminar, June 1, 2023
"Will Robots Replace Lawyers? The Ethics of Lawyers Using ChatGPT," ABA Section of Taxation May Meeting, May 5, 2023
"Taxing the Metaverse," ABA Section of Taxation May Meeting, May 5, 2023
"Technological Advancements in Tax Practice and the Impact of the Inflation Reduction Act on the IRS"s Capabilities and Service", ABA Section of Taxation Fall Tax Meeting, December 6, 2022
"Taxing the Metaverse: The Next Frontier of Digital Asset Transactions", ABA Section of Taxation Fall Tax Meeting, October 14, 2022
"Technological Advancements in Tax Practice and the Impact of the Inflation Reduction Act on the IRS"s Capabilities and Service", ABA Section of Taxation Fall Tax Meeting, October 14, 2022
"The ‘beyond taxes" for the "beyond universe": taxes in the metaverse", International Bar Association, The New Era of Taxation Conference, September 16, 2022.
"The Metaverse: Ethical Considerations for Tax Practitioners," ABA Section of Taxation May Meeting, May 13, 2022
"Update on Taxation of Outbound Transfers of Foreign Goodwill and Going Concern Value," Lorman Education Services Webinar, February 23, 2017
"Navigating the Alternative Minimum Tax for Individual and Corporate Taxpayers," Lorman Educations Services Webinar, May 23, 2016

News & Publications

Focus on Tax Controversy Newsletter

July 15, 2024

By: Caitlin R. Tharp

Media Mentions

May 13, 2024

Media Mentions

January 25, 2024

Media Mentions

December 12, 2023

Publications

Leader’s Edge Magazine

December 1, 2023

By: Scott A. Sinder, Caitlin R. Tharp

Client Alerts

October 3, 2023

By: Caitlin R. Tharp

Media Mentions

August 18, 2023

Media Mentions

July 25, 2023

Media Mentions

July 11, 2023

Media Mentions

June 28, 2023

View All

Resources

Focus on Tax Controversy Newsletter

March 2022

By: Caitlin R. Tharp

Exempt Organizations Advisory

January 6, 2022

By: John Cobb, Caitlin R. Tharp

Focus on Tax Controversy Newsletter

January 1, 2022

By: Lawrence Hill, Caitlin R. Tharp, Nick Sutter

Exempt Organizations Advisory

December 15, 2021

By: John Cobb, Caitlin R. Tharp

Exempt Organizations Advisory

October 22, 2021

By: Caitlin R. Tharp

Focus on Tax Controversy Newsletter

August 19, 2021

By: Lawrence Hill, Caitlin R. Tharp

Exempt Organizations Advisory

July 1, 2021

By: John Cobb, Caitlin R. Tharp

Exempt Organizations Advisory

April 5, 2021

By: John Cobb, Caitlin R. Tharp

Exempt Organizations Advisory

March 3, 2021

By: John Cobb, Caitlin R. Tharp

Exempt Organizations Advisory

January 12, 2021

By: John Cobb, Caitlin R. Tharp

View All

Events

Seminars & Events

December 6, 2021

Speakers: Alan Cohn, Micah S. Green, Zvi Hahn, Lawrence Hill, Aaron P. Nocjar, Caitlin R. Tharp, Beth D. Tractenberg, Amanda Pedvin Varma, Philip R. West, Lisa M. Zarlenga

Webinars

May 15, 2020

Speakers: Lisa M. Zarlenga, Kate Jensen, Caitlin R. Tharp

Webinars

May 7, 2019

Speakers: John Cobb, Aaron P. Nocjar, Caitlin R. Tharp, Lisa M. Zarlenga

Previous Employment

Legal Affairs Intern, California Governor's Office
Legal Intern, Airbus Americas
Legal Intern, Department of Health and Human Services, Office of the Inspector General

Professional Affiliations

Vice Chair, Tax Practice and Technology Committee, Taxation Section, American Bar Association
Advisory Committee Member, Federal Bar Association, Insurance Tax Seminar
Member, Nominating Committee, American Bar Association Section of Taxation
John S. Nolan Fellowship, American Bar Association Section of Taxation (2023-24)