- 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 - 2020
- 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)
Andy Howlett was quoted on the recent release of the Internal Revenue Service (IRS)'s final rules regarding the Section 199A pass-through deduction.
Andrew Howlett will present, as part of a panel, the Strafford webinar, "Section 163(j) and the CA
Jorge Castro and Andrew Howlett will present the National Business Aviation Association (NBAA) News Hour webinar, "Does the CARES Act Apply to Your Company?" on April 3, 2020.
Jorge Castro and Andy Howlett commented on the recently passed Coronavirus Aid, Relief, and Economic Security (CARES) Act, and its key provisions applicable to aviation businesses.
Multiple Miller & Chevalier attorneys will speak at the Federal Bar Association 2020 44th Annual Tax Law Conference on March 6, 2020, in Washington, DC.
Section 199A, which generally provides a 20 percent deduction to individuals with respect to their qualified business income, has been one of the most talked-about (and commented on) aspects of the
In this column, Miller & Chevalier Member Andy Howlett, along with Guinevere
In this column, Miller & Chevalier Member Andy Howlett, along with Guinevere Moore, a partner at Johnson Moore LLP, and Andrew Strelka, a counsel at Latham & Watkins, provide useful respons
In this article, Miller & Chevalier Member Andy Howlett and Sean Morrison,
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