Tax Controversies & Litigation

Tax Litigation and Administrative Appeals

• Won refund action as trial counsel on behalf of principal in contract manufacturing arrangement involving the Section 199 domestic production activities deduction.
• Achieved a 99% IRS concession in alleged ESOP prohibited transaction case docketed in Tax Court.
• Achieved over a 90% government concession in foreign tax credit case in the Court of Federal Claims.
• Represented a major financial institution in a multi-million-dollar case involving the deduction of penalties involving a UK regulatory authority.
• Served as trial and appellate counsel in an IRS challenge to several million dollars of tax credits for nonconventional fuel.
• Obtained a government concession and refund of penalties related to a conservation easement transaction.
• Won 100% IRS concession for pharmaceutical company in IRS Appeals regarding effectively connected income.
• Won 100% IRS concession for energy company in IRS Appeals regarding refund claims for alternative fuel excise tax credits.
• Won 100% IRS concession of failure-to-pay and failure-to-file penalties for healthcare company in IRS Appeals.
• Served as trial and appellate counsel in case involving the IRS’s assertion of transferee liability for an alleged tax shelter.
• Represented partners of real estate and infrastructure businesses before IRS Appeals with respect to questions of the character of financing, interest tracing, at-risk amounts, and deemed distributions.
• Defended individuals against IRS third-party summonses of financial institutions.
• Represented law firm in dispute regarding treatment of partners for New York City unincorporated business tax.
• Represented a multinational diversified manufacturer before IRS Appeals in a matter relating to the capitalization of the cost of buying out Chinese minority partners.
• Represented a large multinational media company before IRS Appeals in connection with a major Foreign Sales Corporation controversy.
• Represented major financial institution before IRS Appeals on the timing of deductions arising from a closing agreement.

Transfer Pricing Controversy Matters

• Represented US multinational in MAP and APA to avoid significant adjustments and protracted transfer pricing disputes with European country.
• Advised US oil and gas company on use of APA “roll-back” to resolve non-US transfer pricing dispute.
• Achieved 100% concession from the IRS on a significant cross-border royalty issue.
• Assisted in developing a transfer pricing methodology for a global brokerage operation with emphasis on valuable trading strategies.
• Assisted a major financial institution in resolving a difficult transfer pricing examination with the tax authorities of a major Asian country.
• Assisted a major consumer products company with the resolution of large multi-country matter involving transfer pricing adjustments, as well as the impact of those adjustments on the foreign tax credit and controlled foreign corporation rules.

Audit Controversy Matters

• Represented a large financial institution in connection with a major controversy involving treaty limitation on benefits, contingent interest, active trade or business, and other issues.
• Represented a hedge fund group in connection with multijurisdictional audit issues.
• Advised several clients in connection with IRS audits of stapled stock and other tax-sensitive cross-border structured transactions.
• Represented a high-tech services company before the IRS in connection with a significant transfer pricing controversy.
• Represented high-net-worth individuals in IRS audit involving at-risk amounts for use of partnership losses.
• Represented a foreign airline in connection with the application of US excise taxes.
• Represented e-commerce retailer in New York state sales tax audit.
• Represented foreign distributor in IRS audit involving effectively connected income, title passage, and agency relationship.
• Advised major manufacturing company in IRS audit of captive insurance policies.

Competent Authority & Other Treaty Controversy Matters

• Represented a Middle Eastern investment company in groundbreaking MAP resolution of high value and seemingly intractable dispute. 
• Represented a major US multinational in obtaining extremely favorable resolution of US-Asian withholding tax issue historically resolved in favor of the other country. 
• Represented a multinational medical and scientific device company before the US Competent Authority to obtain a taxpayer-specific agreement under the US-French treaty regarding the potential double tax resulting from a French thin capitalization adjustment.
• Represented trust fiduciaries and high-net-worth individuals in connection with competent authority and other aspects of the application of adverse foreign legislation.
• In connection with a French tax controversy, advised a foreign professional services company on its treatment under the French-US tax treaty.
• In connection with a Japanese tax controversy, advised a major US investment bank on the proper application of OECD principles embodied in the US-Japan tax treaty.