- J.D.University of Virginia School of Law2010
- B.A.Cornell Universitywith distinction in all subjects2007
Andy Howlett employs a results-oriented approach to help businesses and individuals meet their federal income and excise tax challenges. He delivers value by helping taxpayers anticipate, plan for, and navigate the vagaries of the Internal Revenue Code.
With respect to federal income taxes, Mr. Howlett has experience on a wide range of domestic and cross-border transactions. He has advised clients on asset and stock purchases, joint ventures, mergers, recapitalizations, and spin-offs. He has helped clients understand and plan for the tax consequences of these transactions through drafting operative documents as well as through providing informal and formal advice (including written tax opinions). Mr. Howlett has worked with taxpayers to navigate key changes brought about by the Tax Cuts and Jobs Act (2017), including with respect to the 20 percent passthrough deduction under section 199A and the interest deduction limitation under section 163(j). He has also represented taxpayers in federal income tax proceedings in front of IRS appeals and has negotiated favorable resolutions of disputed complex federal tax issues with the IRS.
In addition, Mr. Howlett has represented individual taxpayers on federal income tax matters and has substantial experience helping taxpayers "come into compliance" through the IRS's voluntary disclosure programs.
Mr. Howlett also has substantial experience with a broad spectrum federal excise taxes. He has assisted taxpayers in understanding their excise tax obligations, structuring their affairs to minimize their excise tax liability, and taking advantage of various excise tax credits. Mr. Howlett has represented taxpayers in controversy matters with respect to excise tax disputes with the IRS.
- Washington, DC Super Lawyers®: Rising Star, Tax, 2017 - 2019
- DC Bar Capital Pro Bono Honor Roll, 2016 - 2018
- DC Bar Capital Pro Bono High Honor Roll, 2013, 2015
- Member, Legal Aid Justice Center Advisory Council
- Member, DC Bar Association Tax Section
- Member, American Bar Association Tax Section
District of Columbia
New York (inactive)
Miller & Chevalier is pleased to announce that 42 firm lawyers were named to the 2018 Capital Pro Bono Honor Roll, with 21 firm lawyers providing one hundred hours or more of pro bono service a
Washington, DC, March 11, 2019 – Miller & Chevalier Chartered is pleased to announce that District of Columbia Mayor Muriel Bowser has signed the Hyacinth's Place Equitable Rea
Andrew Howlett was quoted on methods that certain taxpayers could use to reduce their taxable income below the threshold in order to qualify for the 20 percent deduction for passthrough income unde
Andrew Howlett commented on new pass-through tax regulations proposed by the Department of Treasury (Treasury) and Internal Revenue Service (IRS) that relate to the availability of the 20 percent d
Miller & Chevalier Chartered announced the election of Andrew Howlett as a Member of the firm's Tax practice, effective January 1, 2019.
On January 18, 2018, the Department of the Treasury (Treasury) and Internal Revenue Service (IRS) published final regulations under section 199A (the Final Regulations).1 Section 199A is
On November 20, 2018, the Internal Revenue Service's (IRS) Criminal Investigation Division (CI) issued a memorandum (the Updated Practice) providing significant guidance on voluntary disclosures (b
On November 26, 2018, the Department of Treasury (Treasury) and the Internal Revenue Service (IRS) issued proposed regulations (Proposed Regulations) under section 163(j).1 The 2017 Tax
In this article, Layla Asali, Andrew Howlett, Katherine Zhang,* and David Zimmerman discuss Revenue Procedure 2017-52, which describes the Internal Revenue Service's (IRS's) pilot program that expa