Tax Policy

Miller & Chevalier was founded in 1920 as the first federal tax practice in the United States. For more than 90 years, the firm has successfully represented the most sophisticated clients in all facets of federal taxation. Miller & Chevalier's Tax Department serves clients headquartered in every corner of the United States and throughout the world. Over the past several years, the firm has represented more than 40 percent of the Fortune 100 and approximately 30 percent of the Global 100. Our clients come to us to solve the thorniest of tax issues and we have successfully litigated many of the most significant tax cases on record.

Policy's Essential Role in a Proactive Tax Strategy

Businesses and their advisors are keenly aware of the value of a thoughtful tax strategy to their success. Aggressive competition, global growth demands, and mounting economic uncertainty require making the most of every available resource. Proactive tax strategies can play a key role in minimizing today's challenges and maximizing tomorrow's opportunities.

Tax policy is an indispensable element of an integrated tax strategy. A powerful complement to comprehensive tax management, tax policy informs the range of an enterprise's strategic needs, from tax planning, to resolving tax controversies, to proactive change through legislation or regulations. In the growing intricacy of the Internal Revenue Code, clients are finding fewer shared issues and more -- and tougher -- challenges specific to each of them. In this highly charged environment, a multi-faceted tax strategy that maximizes the abundant potential of tax policy is an essential business tool. 

A Formidable Mix of Talent in Tax and Tax Policy

Our tax policy practice is fully integrated with all aspects of our nationally recognized tax practice. Consistently rated among the top echelon of tax law counsel, Miller & Chevalier has been helping our clients achieve their business objectives in Congress, the U.S. Department of the Treasury (Treasury Department) and the Internal Revenue Service (IRS). Our lawyers have participated in the development and implementation of every significant piece of federal tax legislation, winning the respect of legislators for our integrity, technical capabilities, and policy acumen. Our formidable combination of government experience and tax proficiency, in particular, distinguishes our practice and offers a distinct advantage to our clients.

Our clients include the world's largest companies (both U.S.- and foreign-based), as well as trade associations, industry coalitions, foreign governments, and tax-exempt organizations. They are sophisticated and discerning entities who value our proven leadership in tax policy and our record of achievement on behalf of our clients. They rely on us to resolve their toughest issues, to anticipate the potential challenges and business opportunities associated with legislative or regulatory change, and to influence changes in policy that affect their interests. We represent clients across many industries, including manufacturing, energy, agriculture, high-technology, consumer products, financial services, and pharmaceuticals.

We represent our clients' interests before Congress, the Treasury Department and the IRS as laws are enacted and as guidance is developed to implement those laws. We help clients achieve sound and practical business solutions in highly technical matters, as well as with major policy issues that have national and international implications. Our thorough understanding of the workings and decision-making processes of Congress, the Treasury Department and the IRS enables us to match our clients' interests and needs with opportunities that are precisely suited to their objectives.

The Advantage of Legislative and Regulatory Know-How

Creating and implementing strategies to enact, modify, or oppose tax legislation is a major part of our practice. We analyze legislation on behalf of our clients and alert them to risks and opportunities. We assist them in crafting strategies to present their positions effectively to decision makers, and we prepare crucial materials to promote and support those strategies. These include position papers, testimony for Congressional hearings, proposed statutory language, proposed legislative history and revenue estimate requests.

Once legislation has been enacted, we represent our clients' interests before the Treasury Department and the IRS as they develop regulations and other administrative guidance. We provide suggested guidance to the Treasury Department and the IRS, as well as written comments and public testimony.

Our long-standing relationships with the Congressional tax-writing committees, the Treasury Department and the IRS add to our ability to represent clients effectively and to achieve favorable solutions to their issues. We reinforce this with the experience of the many Miller & Chevalier lawyers who have held senior tax policy-making positions in the U.S. government, including a former Majority Tax Counsel to the U.S. House of Representatives Committee on Ways and Means and a former Commissioner of the IRS.

In recognition of the firm's experience, Miller & Chevalier was recognized as International Tax Review's Americas Top Tax Policy Firm of the Year in 2012 and 2013.

A Leading Role in Tax Policy Research

Miller & Chevalier is at the forefront of tax policy issues. Each year, as part of our ongoing effort to better understand client concerns and explore industry issues, we commission a tax policy forecast survey. Our current study -- the 2016 Tax Policy Forecast Survey -- measured the perspective and attitudes of leading executives on the direction of tax policy. The Tax Policy Forecast Survey is frequently cited in both the mainstream and tax press.

Miller & Chevalier's "DC Tax Flash" is an electronic newsletter service that provides our clients with real-time access to federal tax policy developments, both legislative and regulatory, as they occur. The service has been praised for its content and the fact that it regularly provides notice of these developments in advance of the notice provided by other similar services, as well as by the mainstream and tax press.

Representative Engagements|View All
  • Representation of Alaska Native Corporation In "Landmark Purchase Agreement" With The United States Forest Service. Represented Shee Atiká, Inc., an Alaska Native Corporation, before Congress and the United States Forest Service in connection with the acquisition by the federal government of approximately 22,000 acres within the Admiralty Island National Monument Wilderness. The representation involved resolution of a number of unique and precedent-setting appropriation, authorization and budget issues. In announcing the transaction, the Forest Service and Shee Atiká referred to their "landmark purchase agreement" and noted that, upon completion, the purchase will represent the "largest transfer of lands from a private inholding back into Forest Service-managed Wilderness in the history of the agency."
     
  • Comprehensive Tax Reform. Representing a wide range of companies and trade associations before Congress, the Treasury Department and the IRS in connection with efforts to comprehensively reform the Internal Revenue Code. These representations involve analyzing tax reform proposals, developing legislative positions with respect to such proposals, and presenting those positions to members and staff of the U.S. House of Representatives Committee on Ways and Means, the U.S. Senate Committee on Finance, the Joint Committee on Taxation, and the Treasury Department Office of Tax Policy. The firm continues to monitor and evaluate future tax reform proposals to identify opportunities and risks for these companies and trade associations as the tax reform debate continues.
     
  • Alaska Native Settlement Trust Legislation and Regulations. Successfully lobbied for the inclusion in the American Taxpayer Relief Act of 2012 of a permanent extension of an election allowing Alaska Native settlement trusts to maximize the benefits they provide to Alaska Natives, a population that is generally recognized as among the most economically disadvantaged in the United States. The firm also secured final regulations from the Treasury Department and the IRS that Alaska Native settlement trusts are not subject to the 3.8% net investment income tax enacted as part of the Patient Protection and Affordable Care Act (ACA). The representation involved the preparation of written comments and public testimony and required convincing the Treasury Department and the IRS to reverse their original position in proposed regulations that such trusts were subject to the tax.
     
  • Tax Representation of Foreign Government. Represented the ministry of finance of a major Southeast Asian government before Congress, the Treasury Department and the IRS with respect to U.S. and international tax issues of interest.
     
  • Health Care Reform Legislation. Represented one of the largest privately-owned insurance companies in the United States during consideration of the ACA. In particular, the firm represented the company's interests with respect to proposals involving the taxation of employer-provided insurance products. The representation included monitoring and analyzing proposed legislation, drafting material for congressional briefings, and representing the client's interests in meetings with members of Congress and their staffs. The representation of the company will continue through the implementation of the legislation in order to maximize business opportunities. The representation also involves ensuring that any comprehensive tax reform efforts do not negatively impact the taxation of the company's insurance products.
Government Experience
  • Majority Tax Counsel, Committee on Ways & Means, U.S. House of Representatives
  • Chief Legislative Assistant, U.S. Senator 
  • 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 
  • 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 
  • Attorney Advisor, U.S. Department of the Treasury 
  • Attorney Advisor, Office of Tax Legislative Counsel, U.S. Department of the Treasury 
  • Advisor to the Assistant Secretary of Tax Policy, U.S. Department of the Treasury 
  • Special Assistant to the Assistant Secretary of Tax Policy, U.S. Department of the Treasury 
  • Honors Attorney, U.S. Department of the Treasury 
  • Commissioner, Internal Revenue Service 
  • Assistant Commissioner, Internal Revenue Service 
  • Acting Chief Counsel, Internal Revenue Service 
  • Deputy Chief Counsel, 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 
  • Tax Law Specialist, Tax Exempt & Government Entities Division, Exempt Organizations Office of Rulings & Agreements, Internal Revenue Service 
  • Honors Attorney, Office of Associate Chief Counsel (International), Internal Revenue Service 
  • Attorney Advisor, Legislation & Regulations Division, Office of Chief Counsel, Internal Revenue Service 
  • Docket Attorney, Office of Associate Chief Counsel (International), Internal Revenue Service 
  • Tax Assistant, Office of the Solicitor General, U.S. Department of Justice 
  • Chief, Southern Criminal Enforcement Section, Tax Division, U.S. Department of Justice 
  • Senior Litigation Counsel, Tax Division, U.S. Department of Justice 
  • Counsel to Assistant Attorney General, Tax Division, U.S. Department of Justice 
  • Trial Attorney, Eastern Civil Trial Section, Tax Division, U.S. Department of Justice 
  • Trial Attorney, Southern Criminal Enforcement Section, Tax Division, U.S. Department of Justice 
  • Trial Attorney, Western Criminal Enforcement Section, Tax Division, U.S. Department of Justice
Corporate Experience
Rankings and Recognition
  • Chambers USA: Tax Team of the Year, 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
  • 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
  • Legal 500: Government: Government Relations (US), 2015 - 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: World Tax (Washington, DC), 2012, 2014 - 2016
  • International Tax Review: World Transfer Pricing (National), 2014 - 2016
Clerkships