Areas of Practice
Education
  • University of Michigan Law School, J.D., cum laude, 1973
  • Massachusetts Institute of Technology, S.B., Economics, 1970
Bar & Court Admissions
  • District of Columbia
  • New York

Stanley Smilack

Of Counsel
1330 Connecticut Avenue, NW
Washington DC 20036
TEL: +1 202 429 6464
FAX: +1 202 429 3902

Stanley Smilack is of counsel in Steptoe's Washington office and a member of the Tax Group.  Prior to joining the firm, he was tax counsel to Phibro Energy, Inc. and to Salomon Inc.  He also practiced tax law in New York and Washington.

International Tax
Mr. Smilack has a diversified federal tax practice focusing primarily on international tax matters.  He counsels foreign and domestic business entities in connection with transactions, tax legislative and regulatory developments, tax compliance, and controversies.  Mr. Smilack frequently works on acquisition, disposition, restructuring, and financing transactions.  He has detailed practical knowledge of the tax rules that apply when such transactions occur in a cross-border context.

Mr. Smilack has significant experience in counseling financial institutions with respect to the tax consequences of their US and foreign activities.  He frequently advises multinational enterprises regarding the application of US anti-boycott rules.  He has also structured and documented numerous investment funds that invest abroad.  In transfer pricing cases, he works closely with in-house personnel and professional advisors to minimize audit risks and maximize planning opportunities.  Mr. Smilack has worked with the tax laws of a number of countries, becoming familiar with the types of transactions that can be carried out efficiently in those countries.  Mr. Smilack has substantial experience in connection with the taxation of the international transportation of passengers and goods.

Energy
Mr. Smilack has advised clients in connection with the availability of energy credits, production tax credits, and grants under the American Recovery and Reinvestment Act for wind, open-loop biomass, gasification, carbon sequestration, and ocean thermal projects.

Controversies
Over the years, Mr. Smilack has represented a number of clients in federal and state controversies.  He has regularly dealt with Internal Revenue Service examiners and appeals officers.  He has also handled competent authority proceedings (government to government negotiations over the treatment of a specific taxpayer).

Excise Taxes
Mr. Smilack deals extensively with excise taxes, focusing on the taxes applicable to international transportation, petroleum products, chemicals, and those that apply to international insurance transactions.  He interacts regularly with the Internal Revenue Service regarding the application of the excise taxes, including the validity of certain of those taxes under international agreements of the United States.