Miller & Chevalier Tax Member David Cubeta is a Recipient of Georgetown University's Silver Vicennial Medal


Washington, D.C., March 20, 2012 – Miller & Chevalier Chartered today announced that David B. Cubeta, a Member in the firm's Tax Department, has been selected as a recipient of the Silver Vicennial Medal from Georgetown University. The Medal is being awarded in recognition of Cubeta's twenty years of part-time service to the university as an adjunct professor at the Georgetown University Law Center.

"I really like teaching," Cubeta said, "and I enjoy making highly complex material understandable to students." For most of his two decade tenure, he has taught Financial Derivatives Taxation, which examines the income tax issues associated with the taxation of financial products found in the modern securities markets. The course includes a discussion of products resulting from the unbundling of traditional securities, such as stocks and bonds, into their separate components; the recombination of unbundled pieces of traditional security interests into new financial products; and products, such as swaps, caps, collars, and floors, which allow the hedging of, or speculation in, the risks associated with commodity prices, interest rates, and currency exchange rates.

"We congratulate Dave on this well-deserved recognition of his many years of service to Georgetown University," said Patricia Sweeney, Chair of Miller & Chevalier's Tax Department. "Numerous Miller & Chevalier Members have served as adjunct law professors, and we recognize the value of contributing to the education of future generations of lawyers." Cubeta teaches the derivatives class with Miller & Chevalier Senior Counsel Dennis Bedell, who is a previous recipient of the Silver Vicennial Medal.

Cubeta was presented the Silver Vicennial Medal during Georgetown's spring faculty convocation on Tuesday, March 20, at Gaston Hall on the university campus.

About David Cubeta

For more than 30 years, Dave Cubeta has represented large multinational corporate clients in resolving potential Internal Revenue Service (IRS) controversies in audit, negotiating settlements of issues at Appeals, resolving issues in litigation, planning transactions, and in advancing tax policy initiatives. His work has often focused on natural resource taxation, joint ventures, and the tax treatment of complex financial products and financial transactions, in addition to all aspects of financial derivatives taxation.

While Cubeta generally has resolved his tax controversy cases in the customary IRS audit and Appeals processes, on occasion, novel difficulties have required novel solutions, including creative use of the Pre-Filing Agreement program, Technical Advice procedures and, in one case, an extraordinary two-day "mini-trial" in the IRS National Office to resolve a highly controversial issue. He also represents clients in planning and negotiating transactions, frequently in multinational contexts. These projects often focus on structuring domestic and international joint venture transactions and other business acquisitions, dispositions, or combinations. He is active in advancing appropriate tax policy developments through IRS private letter rulings and other administrative pronouncements, as well as U.S. Department of the Treasury regulations.

He began his career at the office of Chief Counsel, Legislation and Regulations Division, Internal Revenue Service, from 1977 to 1981, where he represented the IRS during Congressional consideration of the Crude Oil Windfall Profit Tax and was the principal author of the implementing regulations that were published on the same day the Act was signed into law. Cubeta serves on the Parker Fielder Oil and Gas Tax Conference Planning Committee, the premier biannual conference sponsored and supported by the University of Texas, the IRS, and industry. He holds a B.A. from Colgate University and a J.D. from Albany Law School.

About Miller & Chevalier

Founded in 1920, Miller & Chevalier is a Washington, D.C. law firm with a global perspective and leading practices in tax; employee benefits, including ERISA; international law and business; white collar and internal investigations; complex litigation; and government affairs. For more information on the firm, visit


Laura Miller, Media Relations, Greentarget, 312-252-4104

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