- 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 of 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 - 2021
- DC Bar Capital Pro Bono Honor Roll, 2016 - 2019
- DC Bar Capital Pro Bono High Honor Roll, 2013, 2015, 2020
- 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 commented on President Biden's proposal to raise the top capital gains tax rate to 43.4 percent from 23.8 percent and to tax appreciated assets at death as if they had been sold.
Andy Howlett will present the ALI webcast, "LLC Tax Planning in the Current Environment
Washington, DC, April 27, 2021 – Miller & Chevalier Chartered is pleased to announce that seven firm lawyers were selected as Washington, DC Super Lawyers®, with an
Washington, DC, April 5, 2021 – Miller & Chevalier is pleased to announce that 47 firm lawyers were named to the 2020 Capital Pro Bono Honor Roll, with 25 firm lawyers providin
Andy Howlett commented on why the Internal Revenue Service (IRS) had to punt on the treatment of intercompany transfers of partnership interests in the final regulations on business interest expens
On June 9, 2021, Senator Angus King (I-ME) and Senator Charles Grassley (R-IA) introduced the Accelerating Charitable Efforts (ACE) Act (S. 1981).
Once, long ago, Mediterranean seafarers would transport or "carry" the cargo of others and earn 20 percent of the profits therefrom as compensation for their services.1 Fast-forward to t
In this column, Miller & Chevalier Member Andy Howlett, along with Guinevere
In this article, Andy Howlett discusses the Internal Revenue Servic