• LL.M. (Taxation)
    Georgetown University Law Center
    with distinction
  • J.D.
    DePaul University College of Law
    magna cum laude
  • B.A.
    University of Michigan

Nicholas Metcalf is a Senior Associate in the Tax Department, focusing on tax litigation and other tax controversy matters. Mr. Metcalf has represented corporate taxpayers before the Tax Court, the Court of Federal Claims, and the District Court for the District of Columbia. Mr. Metcalf’s practice also involves representing taxpayers in Internal Revenue Service examinations and administrative appeals. These representations have involved issues including intangible-asset valuation, tax treaties, the Administrative Procedure Act, and transfer pricing.

Prior to joining Miller & Chevalier, Mr. Metcalf served as a law clerk to the Honorable Maurice B. Foley at the United States Tax Court. At DePaul University College of Law, Mr. Metcalf served as an Editor of Articles, Notes, and Comments for the DePaul Law Review.

  • Member, Section on Taxation, Federal Bar Association
  • Vice-Chair, New Tax Practitioners Committee, Taxation Section, District of Columbia Bar
Bar Admissions
  • District of Columbia
  • Illinois
Court Admissions
  • United States Tax Court
  • Clerk, The Honorable Maurice B. Foley, United States Tax Court
Speaking Engagement

Maria O'Toole Jones, Mary Lou Soller, Jim Gadwood, and Nicholas Metcalf will speak at the 2018 Insurance Tax Conference, taking place November 8-9, 2018, in Rosemont, IL. 

Rosemont, IL


The U.S. Department of Justice (DOJ) continues to focus on cross-border white collar investigations and charge individuals located abroad.

White Collar Alert

Since our last publication, there has been significant activity in some of the most noteworthy government investigations impacting corporate executives. Key developments include:

White Collar Alert

The last quarter of 2017 resulted in several significant developments in government investigations that impact corporate executives.

White Collar Alert

Since we last reported, several important developments in government investigations highlight the complications inherent in cross-border criminal prosecutions because of limits on extraterritoriali

White Collar Alert