Administrative Dispute Resolution

Leading Tax Counsel for Challenging Times

The Internal Revenue Service (IRS) has changed its approach to auditing large corporations. By centralizing management of strategic issues through programs such as the Large and Mid-Size Business (LMSB) Issue Focus program, the IRS has altered the traditional dynamic encountered by taxpayers in defending their tax positions and made resolution of those issues more challenging. For example, in creating the Issue Focus program to coordinate the identification and resolution of issues for enforcement and potential litigation, the IRS has significantly restricted its agents’ ability to settle issues based on any single taxpayer’s specific circumstances. The IRS also has become increasingly more adept at using transparency tools, such as the Schedule M-3 and tax accrual workpapers, to identify a taxpayer’s most sensitive issues. A dizzying array of administrative programs have been introduced that can be used to resolve difficult issues under the right circumstances.

In this climate, involving experienced tax counsel early is vital to resolving disputes quickly, obtaining favorable solutions, and containing costs. Miller & Chevalier is widely recognized for its leadership in tax law and ranked by Chambers USA as a top tax practice in the U.S. We have a formidable reputation for successfully resolving major tax controversies for the world's largest public and privately-owned companies.

Our Experience Achieving Favorable Administrative Solutions

Handling audits and resolving complex tax controversies are core aspects of Miller & Chevalier’s tax practice. Clients hire us for our unique mix of unmatched tax experience, high level government service, and outstanding record of achievement. We have the capacity to handle large, multi-issue examinations under the tightest schedules.

We have a long and successful record of helping clients plan for audits and manage the range of audit issues. These include responding to information document requests, complying with formal document requests, quashing summonses, controlling statutes of limitation, establishing document retention procedures, identifying and protecting privileged documents, and dealing with specific audit adjustments proposed by examining agents. We regularly advise clients who are involved in concurrent examinations -- not an unusual occurrence for a multinational company. Clients routinely engage us to help develop strategies for significant issues raised during an audit.

Our experience matching clients with the precise administrative programs best suited to their needs is unparalleled. We complement our broad knowledge of the administrative landscape with a thorough understanding of each program’s nuances. From Fast-Track Settlement to Early Referral to Appeals, traditional Appeals, Post-Appeals Mediation, Industry Issue Resolution (IIR), the Compliance Assurance Process (CAP), the Pre-Filing Agreement (PFA) program, and Advance Pricing Agreements (APAs), our blend of insight and experience allows us to resolve important and difficult matters quickly and on terms favorable to our clients. Most recently, clients have benefited from our experience regarding the evolving enforcement dynamic created by the LMSB Issue Focus program. We monitor and study IRS programs and trends continually to help guide our clients through the administrative maze.

Whatever the stage or program, we integrate seamlessly with internal client teams and other professionals in developing creative and persuasive responses to what are often novel and difficult issues. We also know when an IRS administrative program may not be the best option for meeting a client’s goals. In those situations, we are equally experienced addressing issues in other government venues, such as the U.S. Department of the Treasury or, where legislative solutions apply, Congress.

Our Outstanding Litigation Resources

Because litigation is usually an option of last resort for our clients, we are committed to resolving issues short of litigation. There are times, however, when circumstances dictate resolution by litigation. Our approach to litigation is strategic. Our clients know that we will recommend trial only if it is in their best interest, and when litigation is necessary, we are forceful advocates who will defend their interests vigorously and persuasively.

The Advantage of Government Know-How

Miller & Chevalier lawyers are respected in government for our knowledge and integrity. Our long-standing relationships with the IRS, the Treasury Department, the U.S. Department of Justice Tax Division, and other government bodies make us particularly effective in presenting our clients’ positions persuasively and achieving solutions specific to their needs. We reinforce this with the experience of the many Miller & Chevalier lawyers who have held senior positions in government.

Government Experience
  • Commissioner, Internal Revenue Service
  • Acting Chief Counsel, Internal Revenue Service
  • Deputy Chief Counsel, Internal Revenue Service
  • Assistant Commissioner (Technical), Internal Revenue Service
  • Special Assistant for Fringe Benefits, Office of Associate Chief Counsel (Employee Benefits & Exempt Organizations), Internal Revenue Service
  • Senior Attorney Advisor, Office of Associate Chief Counsel (Employee Benefits & Exempt Organizations), Internal Revenue Service
  • Attorney Advisor, Legislation & Regulations Division, Office of Chief Counsel, Internal Revenue Service
  • Honors Attorney, Office of Associate Chief Counsel (International), Internal Revenue Service
  • Tax Legislative Counsel, U.S. Department of the Treasury
  • Deputy Tax Legislative Counsel, U.S. Department of the Treasury
  • Associate International Tax Counsel, U.S. Department of the Treasury
  • Honors Attorney, Office of the International Tax Counsel, U.S. Department of the Treasury
  • Attorney Advisor, Office of Tax Legislative Council, U.S. Department of Treasury 
  • Special Assistant to the Assistant Secretary of Tax Policy, U.S. Department of the Treasury
  • Tax Assistant, Office of the Solicitor General, U.S. Department of Justice
  • Majority Tax Counsel, Committee on Ways & Means, U.S. House of Representatives
  • Assistant Chief of Staff, Joint Committee on Taxation, U.S. Congress
  • Assistant Legislative Counsel, Joint Committee on Taxation, U.S. Congress
  • Legislation Attorney, Joint Committee on Taxation, U.S. Congress
Corporate Experience
Rankings and Recognition
  • Chambers USA: Tax Team of the Year, 2016
  • Chambers USA: Tax: Controversy (National), 2007 - 2016
  • Chambers USA: Tax (District of Columbia), 2003 - 2016
  • Legal 500: Tax: Non-Contentious (US), 2013 - 2016
  • Legal 500: Tax: International Tax (US), 2013 - 2016
  • Legal 500: Tax: Contentious (US), 2007 - 2016
  • U.S. News -- Best Lawyers® "Best Law Firms": Tax Law (National), 2010 - 2016
  • U.S. News -- Best Lawyers® "Best Law Firms": Tax Law (District of Columbia), 2010 - 2016
  • International Tax Review "Americas Tax Awards": Americas Tax Policy Firm of the Year, 2012 - 2013, 2015 - 2016 
  • International Tax Review "Americas Tax Awards": Washington, DC Tax Firm of the Year, 2013
  • International Tax Review "Americas Tax Awards": Washington, DC Transfer Pricing Firm of the Year, 2012
  • International Tax Review: World Tax (Washington, DC), 2012, 2014 - 2017 
  • International Tax Review: World Transfer Pricing (National), 2014 - 2017