The Firm

Founded in 1920, Miller & Chevalier is Washington, DC's powerhouse boutique — a firm with more than 105 years of deep roots in the nation's capital. We pair unmatched institutional insight and government experience with modern strategic advocacy, helping clients navigate the full spectrum of U.S. federal legal issues, including legislation, regulation, litigation, and enforcement. 

While we have the scale to handle the largest and most complex federal investigations, cross-border regulatory matters, and bet-the-company federal litigation, our size allows our Members to work directly with clients to craft bespoke strategies and high-value solutions more efficiently than our big law competitors, making the firm a destination practice for our clients. We bring a strategic, Washington‑centered perspective to every engagement, drawing on our long history before federal agencies, courts, and legislative bodies, leveraging the experience of former senior government officials and seasoned advocates who understand how federal decisions are made and how to position clients for success within today's unique environment.

Main Areas of Practice

Tax  

Since its founding as the first federal tax practice in the U.S., Miller & Chevalier has successfully represented the most sophisticated businesses and individual clients, both in the U.S. and around the world, and in all facets of U.S. federal taxation. Our clients seek our assistance in solving the largest and most complex tax issues through a variety of channels, ranging from legislation and administrative guidance to litigation in federal trial courts, courts of appeal, and the Supreme Court. We litigated many of the most significant tax cases on record. We resolve issues in Washington at their ultimate source because of our extensive knowledge gained over years of working in government, working cooperatively with the government, and challenging the government when required to advance our clients’ interests. The firm's Tax practice is focused on planning and tax controversy related to business transactions and reorganizations, international tax, tax accounting, financial products, transfer pricing, tax-exempt organizations, criminal tax, employee benefits, withholding tax issues, and tax policy.

Litigation

Dispute resolution — both inside and outside the courtroom — has been at the heart of Miller & Chevalier from the firm’s founding. Clients trust us to handle their most challenging litigation matters, many involving complex or novel issues. Our firm excels in litigation involving the federal government, combining extensive trial experience in civil and criminal cases, both jury and non-jury, with deep knowledge in core substantive areas of federal law. Our expertise includes:

• Tax Controversy & Litigation
• Government Contracts Litigation
• False Claims Act (FCA) Litigation 
• ERISA and Employee Benefits Litigation
• National Security and Anti-Terrorism Act Litigation
• International Trade and Tariff Litigation
• Securities Enforcement Litigation
• White Collar Defense 
• Commercial Contract Disputes and Business Torts
• Employment and Workplace Discrimination and Misconduct Litigation
• Trade Secrets Litigation

Our lawyers have appeared before the vast majority of the federal trial courts in the country, every federal court of appeals, and the U.S. Supreme Court, as well as numerous federal agencies and state courts.

International Trade, Corporate Compliance, and Internal Investigations

Miller & Chevalier helps clients navigate business-critical cross-border legal and regulatory risks arising from the increasingly interrelated areas of international legal and regulatory compliance covered by U.S. laws and international agreements. Our lawyers are recognized in the areas of anti-money laundering (AML), business and human rights (BHR), customs; civilian and military export controls, economic sanctions, the Foreign Corrupt Practices Act (FCPA) and international anti-bribery laws, global regulatory corporate compliance, national security, trade policy, legislation, regulation, and global markets strategies, and workplace culture and conduct. Our team includes lawyers that speak eight languages and have on-the-ground experience advising clients in more than 80 countries. We have years of experience solving client problems and advancing opportunities in U.S. and global markets, with the effectiveness and efficiency that can only be offered by a single-office firm. We draw on our unique strengths in building and evaluating compliance programs for U.S. and multinational clients across a range of industries and countries and our interactions with enforcement authorities in the context of assisting our clients. As compliance issues are identified within an organization, our attorneys have substantial experience in guiding clients through crisis management, the investigative process, dealing with enforcement officials, and any necessary remedial actions.

ERISA

Since the enactment of the Employee Retirement Income Security Act (ERISA) in 1974, Miller & Chevalier has represented insurance companies, employers, fiduciaries, plans, and participant associations in complex ERISA litigation matters. The firm's experience in ERISA litigation runs the gamut, including breach of fiduciary duty and prohibited transaction claims, ERISA class action lawsuits, subrogation and reimbursement matters, challenges to benefits denials, litigation against both the U.S. Department of Labor (DOL) and the Pension Benefit Guaranty Corporation (PBGC), and litigation arising in the intersection between ERISA and the Affordable Care Act (ACA). We have represented our clients in a wide range of agency actions, including DOL investigations and audits and appeals before the PBGC. Our team has significant experience in the area of federal preemption of state laws under ERISA and the Federal Employees Health Benefits Act (FEHBA), the federal law that governs the healthcare of federal government workers.

Government Investigations, Enforcement, and White Collar Defense

Miller & Chevalier’s Government Investigations, Enforcement, and White Collar Defense practice is deeply experienced in guiding boards, multinational companies, and senior executives through sensitive and high‑stakes federal investigations. We regularly help clients manage parallel inquiries by the U.S. Department of Justice (DOJ), Securities and Exchange Commission (SEC), and other federal agencies, as well as cross‑border regulatory authorities. Our team is skilled in crisis management, navigating complex enforcement environments, and advising leadership on strategic responses that protect the enterprise while addressing legal, regulatory, and reputational risks. 
Our attorneys include criminal trial lawyers with government experience as prosecutors, public defenders, and independent counsel. We are known for our skills in the courtroom and have tried hundreds of criminal trials before juries in jurisdictions around the country. It is with the benefit of this experience that our White Collar lawyers advise and represent both corporate and individual clients at every stage of criminal investigations and litigation, including the initial investigation and grand jury process, trial, sentencing, and appeal. While we maintain significant criminal trial capability, our primary focus is helping clients anticipate, mitigate, and respond to federal investigative and enforcement actions with discretion, clarity, and sound judgment.

Government Contracts

For decades, Miller & Chevalier has represented government contractors in high-stakes litigation and advised on complex regulatory matters throughout the procurement lifecycle. We partner with government contractors of all sizes to help them navigate their most challenging business problems, including those involving classified information. Our experience includes: protesting and defending contract awards before the Government Accountability Office (GAO), the Court of Federal Claims (COFC), federal agencies, and state and local tribunals; preparing requests for equitable adjustment and claims and litigating any disputes before boards of contract appeals, the COFC, and the Federal Circuit; defending contractors in complex civil FCA and criminal fraud actions; conducting internal investigations in response to allegations of fraud; counseling clients involved in prime/subcontractor disputes and litigating those disputes as needed; advising clients on complex cost allowability and Cost Accounting Standards (CAS) issues; and helping contractors prepare for and respond to government audits.

Government Affairs

Miller & Chevalier's Government Affairs team has the knowledge and experience to help clients anticipate and influence legislative and regulatory developments, as well as respond strategically to major changes in policy. The firm's practice focuses on tax, employee benefits, health policy and compliance, and international trade. Miller & Chevalier offers clients more than just critical access to key decision makers. The firm provides the substantive experience necessary to present clients' issues credibly and to help them achieve their business objectives. One reason for our effectiveness is that many in our practice have served in senior positions in the government. As they thoroughly understand the processes and priorities of the relevant decision-making bodies, they are well-equipped to advise clients about how best to pursue opportunities and address challenges.