Marc Gerson's practice focuses on federal tax policy, providing strategic advice and representation to clients before Congress, the U.S. Department of the Treasury, and the Internal Revenue Service (IRS). He also maintains a sophisticated domestic and international tax planning and controversy practice.
Prior to rejoining Miller & Chevalier, Mr. Gerson served as Majority Tax Counsel to the U.S. House of Representatives Committee on Ways & Means. He provided policy and technical analysis with respect to the development and evaluation of tax legislation. He counseled the Committee on issues related to international taxation, corporate taxation, tax shelters, financial services taxation, taxation of pass-through entities, tax-exempt bond financing, and tax accounting methods. More >
- Health Care Reform Legislation. Represented one of the largest private, family-owned health insurance companies in the United States during consideration of the Patient Protection and Affordable Care Act. In particular, we represented the company's interests with respect to proposals involving the taxation of supplemental health insurance products. We are continuing our representation of the company though the implementation of the legislation in order to maximize business opportunities. We also are continuing our representation of the company with respect to the taxation of supplemental insurance products in the context of potential fundamental tax reform.
- Permanent Alaska Native Settlement Trust Election. 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, who are generally recognized as among the most economically disadvantaged populations in the United States.
- Tax-Related Congressional Investigations. Representing clients in connection with tax-related investigations conducted by the U.S. House of Representatives Committee on Ways & Means, the U.S. Senate Committee on Finance and the U.S. Senate Permanent Subcommittee on Investigations. Recent investigations in which we have represented clients have involved a number of topics, including energy tax credits, promotion of tax shelters, financial statement disclosure of tax matters, repatriation of foreign earnings, use of offshore subsidiaries, and the tax treatment of churches.
- Tax Representation of Foreign Government. Represented the ministry of finance of a major Southeast Asian government before Congress and the Administration with respect to U.S. and international tax issues of interest.
- Written Comments to Committee on Ways and Means Tax Reform Hearing. Helped prepare written comments on behalf of a major trade association in connection with a May 2011 hearing by the U.S. House of Representatives Committee on Ways and Means on the need for comprehensive tax reform.
- Majority Tax Counsel, Committee on Ways & Means, U.S. House of Representatives, 2005 - 2006
- Segment Tax Counsel, Textron Inc., 2000 - 2003
Professional and Community Involvement
- Fellow, American College of Tax Counsel
- Member, Steering Committee, Taxation Section, District of Columbia Bar
- Member, CCH International Tax Journal Advisory Board
- Member, Board of Advisors, The S Corporation Association
- United States Tax Court
- United States District Court for the District of Columbia
- LL.M. (Taxation), Georgetown University Law Center, with distinction, 1998
- J.D., The George Washington University Law School, with highest honors, Order of the Coif, 1993
- B.B.A., Emory University, with high distinction, 1990