Miller & Chevalier's Tax Controversy and Litigation team is among the very best in the country according to Chambers USA. They note that "The team is very cohesive and thoughtful, and is very talented at thinking through issues," and that they "simplify very complex tax concepts into concise arguments." This is why many of the world's largest multinational corporations turn to the firm to take on their most significant domestic and cross-border controversies. We have been successfully resolving major tax disputes for our clients since our founding in 1920, including some of the most complex and significant matters on record.

Our tax lawyers combine deep technical tax knowledge with rich experience in all facets of controversy and litigation. Many of our lawyers draw on previous experience working in government to provide insight into resolving complex conflicts. Over the last two decades, Miller & Chevalier lawyers have litigated more than one hundred tax cases in the federal courts. As an example, our lawyers just litigated a multi-billion-dollar transfer-pricing case for a Fortune 100 company in a Tax Court trial that lasted two months. 

In recent years, we have taken cases to trial in the Court of Federal Claims, and in district court as well as the Tax Court. And we have significant experience and a successful track record in appeals to the circuit courts and the Supreme Court. Recent cases have involved the gamut of tax issues, including tax accounting, cost basis and valuation, treaty benefits, tax credits, interest netting, and transfer pricing.

When clients seek to resolve disputes short of litigation, we are adept in all forms of administrative dispute resolution, from Fast Track Settlement to Early Referral to Appeals, traditional appeals, Post-Appeals Mediation, the Compliance Agreement Program (CAP), the Pre-Filing Agreement program, and Advance Pricing Agreements.
 

  • 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
  • Counselor to the IRS Commissioner, Internal Revenue Service
  • Majority Tax Counsel, U.S. House of Representatives Committee on Ways and Means
  • Senior Counsel and Lead Economic Policy Advisor, Senator John D. Rockefeller IV, Chairman of the Senate Commerce, Science and Transportation Committee and Senior Member of the Senate Finance Committee
  • Tax and Trade Counsel, Congresswoman Stephanie Tubbs Jones, Senior Member of the House Ways and Means Committee
  • Advisor 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
  • Honors Attorney, Office of the Associate Chief Counsel (International), Internal Revenue Service
  • Honors Attorney, U.S. Department of the Treasury
  • Staff Attorney, United States Court of Appeals for the 11th Circuit
  • Legislative Director, U.S. Senator
  • Member, President Barack Obama's Transition Team, Economic and International Agency Review Working Group
  • Represent the Coca-Cola Company and subsidiaries before U.S. Tax Court contesting IRS transfer pricing adjustments of $9.4 billion related to the licensing of intangible property to foreign affiliates.  
  • Represent ExxonMobil Corporation in a $1 billion income tax refund suit, related to handling of a deduction for federal fuel excise taxes involving a blend of ethanol and gasoline.
  • Represent a Blue Cross and Blue Shield company before the U.S. Court of Federal Claims in a federal income tax refund suit valued at $185 million, involving a question of statutory interpretation under Section 833 of the Internal Revenue Code. The dispute poses an issue of first impression on which the IRS and taxpayers have disagreed for about a decade. 
  • Represent a subsidiary of Valero Energy in an excise tax refund suit in the Western District of Texas under section 6426(e) for the Alternative Fuel Mixture Credit. The company is disputing a Revenue Ruling issued by the IRS that mixing butane and other alternative fuels with gasoline does not qualify for the credit. Assisted six other taxpayers with similar claims.
  • Represent a major telecommunications company on a $225 million matter in connection with bonus depreciation rules following the Tax Cuts & Jobs Act of 2017 (TCJA).
  • Prepared an audit defense plan for a large financial services company based on the client's anticipation that the IRS would inquire with respect to the substantive tax analysis and the application of various doctrines such as the economic substance doctrine. The audit defense plan included proactive submissions to the IRS audit team explaining the affirmative case in support of the tax reporting. The IRS team accepted the return position with no adjustments, providing support for the client's business groups to pursue similar investment opportunities. 
  • Represent a company undergoing an extensive examination by the IRS to determine if the insurance program that it established and manages meets the tax law requirements for insurance, and whether penalties are appropriate. The program involves qualification of insurance companies under section 831(b), which has been the focus of IRS enforcement efforts in recent years.
  • Represent an investment fund with several billion dollars of assets under management in connection with an IRS examination involving management fee waivers.
  • Represent the trustee of a foreign trust in connection with an investigation by U.S. and foreign regulators related to purported tax evasion and money laundering. The matter involves the coordination of counsel and activities in multiple offshore jurisdictions and the U.S., litigation in several jurisdictions to obtain access to relevant documentation, and consideration of complex cross-border legal and privilege considerations.
  • Chambers USA: Tax Team of the Year, 2016
  • Chambers USA: Tax: Controversy (Nationwide), 2007 - 2020
  • Chambers USA: Government Relations: Specialist Tax Firms (Nationwide), 2019 - 2020
  • Chambers USA: Tax (District of Columbia), 2003 - 2020
  • Chambers USA: Tax: Corporate & Finance (Nationwide), 2020
  • Legal 500: Tax: Contentious (U.S.), 2007 - 2020
  • Legal 500: Tax: International Tax (U.S.), 2013 - 2020
  • Legal 500: Tax: Non-Contentious (U.S.), 2013 - 2020
  • U.S. News - Best Lawyers® "Best Law Firms": Litigation - Tax (National), 2011 - 2020
  • U.S. News - Best Lawyers® "Best Law Firms": Tax Law (National), 2010 - 2020
  • U.S. News - Best Lawyers® "Best Law Firms": Employee Benefits (ERISA) Law (National), 2014 - 2020
  • U.S. News - Best Lawyers® "Best Law Firms": Litigation - Tax (District of Columbia), 2011 - 2020
  • U.S. News - Best Lawyers® "Best Law Firms": Tax Law (District of Columbia), 2010 - 2020
  • U.S. News - Best Lawyers® "Best Law Firms": Employee Benefits (ERISA) Law (District of Columbia), 2010 - 2020
  • 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 - 2020
  • International Tax Review: World Transfer Pricing (National), 2014 - 2020
  • International Tax Review: Tier 1 U.S. Firm, Tax Planning Survey, 2018
10.22.2020
Speaking Engagement

James Gadwood, George Hani, Andrew Howlett, and Maria O'Toole Jones will present to the Tax Executives Institute's (TEI's) Tulsa Chapter on October 22, 2020.

09.28.2020
Podcast

In this episode of tax break, Steve and Loren discuss the final FDII regulations from July 2020 with Sharon Heck, Treasurer and Chief Tax Officer at Intel.

09.14.2020
Podcast

This week, hosts Steve Dixon and Loren Ponds discuss the final FDII regulations from July with Jeff Tebbs, International Tax Counsel at Lockheed Martin. They cover:

02.06.2020

Introduction

This winter, we report on several noteworthy developments in white collar investigations impacting executives. 

White Collar Alert

06.01.2019

In this article, George Hani and Colleen Brown, Senior Tax Advisor at Barrick Gold Corporation, discuss key changes to the "recalibrated" Compliance Assurance Process (CAP) announced by the IRS Lar