Miller & Chevalier has the nation's leading tax accounting practice. Our team includes the most widely cited authority on tax accounting and others with substantial experience in successfully litigating or resolving tax accounting issues on behalf of large corporate taxpayers.

Our tax accounting lawyers advise taxpayers on the full range of tax accounting issues, including LIFO and other inventory accounting methods, Section 199 deductions, capitalization, the deferral of advance payments, installment obligations, depreciation and amortization, accounting for environmental costs, income and expense accruals, the economic performance rules, and the clear-reflection-of-income standard.

Our tax accounting team has decades of experience helping clients plan for audits and managing the audit process across the entire range of accounting methods issues. Our reputation with the IRS and Treasury Department is unparalleled and our lawyers have one of the nation's longest and most impressive track records obtaining positive results for our clients in resolving tax accounting controversies successfully. When it is the client’s objective, we can resolve issues without litigation, at the earliest opportunity, and under the best possible conditions for our clients. But when litigation is called for, Miller & Chevalier is among the best. Our lawyers have been counsel of record in some of the most prominent tax decisions in the tax accounting area.

Recent examples of tax accounting issues our team has tackled include:

  • The exclusion from income of amounts unlikely to be collected;
  • Successfully working with IRS and Treasury to address our clients' needs in the "domestic production deduction" regulations;
  • The application of the inventory accounting rules governing rebates and customer allowances of all types; and
  • Applying the casualty loss rules to massive destruction and other unique circumstances.
  • Commissioner, Internal Revenue Service
  • General Counsel, U.S. Nuclear Regulatory Commission
  • Assistant Commissioner (Technical), Internal Revenue Service
  • Tax Assistant to the Solicitor General, U.S. Department of Justice
  • Assistant to the Solicitor General, U.S. Department of Justice
  • Acting Chief Counsel, Internal Revenue Service
  • Deputy Chief Counsel, Internal Revenue Service
  • Assistant Chief of Staff, Joint Committee on Taxation, U.S. Congress
  • Majority Tax Counsel, U.S. House of Representatives Committee on Ways and Means
  • Assistant Legislative Counsel, Joint Committee on Taxation, U.S. Congress
  • Advisory to the Assistant Secretary for Tax Policy, U.S. Department of the Treasury
  • Counsel, Subcommittee on the Environment of the U.S. Senate Committee on Commerce
  • Attorney Advisor, U.S. Department of the Treasury
  • Attorney Advisor, Legislation and Regulations Division, Office of Chief Counsel, Internal Revenue Service
  • Honors Attorney, Office of the Associate Chief Counsel (International), Internal Revenue Service
  • Honors Attorney, U.S. Department of the Treasury
  • Legislation Attorney, Joint Committee on Taxation, U.S. Congress
  • Legislative Director, U.S. Senator
  • Chambers USA: Tax Team of the Year, 2016
  • Chambers USA: Tax: Controversy (National), 2007 - 2018
  • Chambers USA: Tax (District of Columbia), 2003 - 2018
  • Legal 500: Tax: Contentious (US), 2007 - 2018
  • Legal 500: Tax: International Tax (US), 2013 - 2018
  • Legal 500: Tax: Non-Contentious (US), 2013 - 2018
  • U.S. News - Best Lawyers® "Best Law Firms": Tax Law (National), 2010 - 2018
  • U.S. News - Best Lawyers® "Best Law Firms": Tax Law (District of Columbia), 2010 - 2018
  • International Tax Review "Americas Tax Awards": Americas Tax Policy Firm of the Year, 2012 - 2013, 2015 - 2016 
  • International Tax Review "Americas Tax Awards": Washington, DC Tax Firm of the Year, 2013
  • International Tax Review "Americas Tax Awards": Washington, DC Transfer Pricing Firm of the Year, 2012
  • International Tax Review: World Tax (Washington, DC), 2012, 2014 - 2018
  • International Tax Review: World Transfer Pricing (National), 2014 - 2018
  • International Tax Review: Tier 1 U.S. Firm, Tax Planning Survey, 2018
09.18.2018
Speaking Engagement

Rocco V. Femia and P. Welles Orr spoke during American Petroleum Institute's (API) 2018 Joint Federal Tax Conference on September 18, 2018 in San Diego.

San Diego, CA

08.02.2018
Press Release

Miller & Chevalier sadly reports that on Wednesday, August 1, 2018, long-time Tax Member David B. Cubeta passed away.

04.16.2018

Just months after passage of the first comprehensive tax reform law enacted in more than 30 years, tax executives are optimistic about the effect of the Tax Cuts & Jobs Act (TCJA) on their busi

04.06.2017

Miller & Chevalier Chartered and the National Foreign Trade Council (NFTC) today announced the results of their 2017 Tax Policy Forecast Survey, which reveals for the first time in 11 years sig