Since its founding in 1920 as the first federal tax practice in the U.S., Miller & Chevalier has been successfully resolving major tax controversies for the world's largest multinational corporations. Our tax lawyers combine deep technical tax knowledge with a wealth of experience in all facets of controversy and litigation.

We advise our clients on all procedural and strategic aspects of controversies as they evolve, including responding to information document requests, complying with formal document requests, quashing summonses, controlling statutes of limitation, establishing document retention procedures, identifying and protecting privileged documents, and dealing with specific audit adjustments proposed by examining agents.

Some clients seek to resolve disputes short of litigation. And when it comes to those disputes, we are experienced 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.

But some controversies call for litigation, and when they do we defend our clients with skill and determination. Over the last two decades, Miller & Chevalier lawyers have litigated more than one hundred tax cases in the federal courts. In recent years, we have taken cases to trial in the Tax Court, the Court of Federal Claims, and in district court. And the subject matter of our litigation experience is broad; recent cases have involved tax accounting, cost basis and valuation, treaty benefits, tax credits, interest netting, and transfer pricing. We also have significant experience and a successful track record in appeals to the circuit courts and the United States Supreme Court.

  • 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
  • Chief Legislative Assistant for 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": Litigation - Tax (National), 2011 - 2018
  • U.S. News - Best Lawyers® "Best Law Firms": Tax Law (National), 2010 - 2018
  • U.S. News - Best Lawyers® "Best Law Firms": Employee Benefits (ERISA) Law (National), 2014 - 2018
  • U.S. News - Best Lawyers® "Best Law Firms": Litigation - Tax (District of Columbia), 2011 - 2018
  • U.S. News - Best Lawyers® "Best Law Firms": Tax Law (District of Columbia), 2010 - 2018
  • U.S. News - Best Lawyers® "Best Law Firms": Employee Benefits (ERISA) 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

James I. Warren will present during the Energy Tax Council conference on September 18, 2018 in St. Augustine, FL. Warren will present, "All Things Regulatory."

St. Augustine, FL

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