Miller & Chevalier's tax policy practice represents our clients' interests as Congress enacts laws and U.S. Department of Treasury Department (Treasury) and the Internal Revenue Service (IRS) develop guidance to implement those laws. We understand the inner workings of government decision-making processes and can advocate for our clients' interests. Our lawyers have participated in the development and implementation of every significant piece of federal tax legislation. We have long-standing relationships with the Congressional tax-writing committees, Treasury, and the IRS. Many Miller & Chevalier lawyers have held senior tax policy-making positions, including a former Majority Tax Counsel to the U.S. House of Representatives Committee on Ways and Means and a former IRS Commissioner.

The combination of our government experience with technical tax proficiency distinguishes our practice and offers a distinct advantage to our clients. Those clients include the world's largest companies as well as trade associations, industry coalitions, foreign governments, and tax-exempt organizations. We represent clients across all industries, including manufacturing, energy, agriculture, technology, consumer products, financial services, and pharmaceuticals.

Our tax policy practice creates and implements strategies to enact, modify, or oppose tax legislation. We analyze legislation for our clients and alert them to risks and opportunities. We help craft strategies and we prepare materials to promote and support those strategies, including position papers, Congressional hearing testimony, proposed statutory language and legislative history, and revenue estimate requests. Once legislation is enacted, we represent clients before the Treasury Department and the IRS, providing suggested guidance, written comments, and public testimony regarding regulations and other administrative guidance.

Miller & Chevalier is widely recognized as a leader in tax policy. We were awarded the International Tax Review's Americas Top Tax Policy Firm of the Year in 2012, 2013, 2015, and 2016. We commission an annual tax policy forecast survey that measures the perspective and attitudes of leading executives on the direction of tax policy. Finally, Miller & Chevalier's "DC Tax Flash" is an electronic newsletter service that provides our clients with real-time access to federal tax policy developments, both legislative and regulatory, as they occur.

  • Qualification of Engineering Companies for Pass-Through Deduction. Working with a major industry trade association, secured qualification of engineering companies for the new 20% deduction for pass-through income enacted as part of the Tax Cuts and Jobs Act (2017). Although engineering companies were not eligible for the deduction in the bills originally passed by the House and the Senate, a targeted provision was added in the conference report allowing these companies to qualify for the deduction.
  • ITIN Technical Correction. Lobbying on behalf of a large real estate investment and management company for a technical correction to recently enacted tax legislation to facilitate the investment by foreign individuals in U.S. real estate investment funds by means of the individual taxpayer identification number (ITIN) program. As part of this representation, the firm secured a so-called "Four Horsemen" letter from the Chairmen and Ranking Members of the Senate Committee on Finance and the House Committee on Ways and Means requesting that Treasury and the IRS issue administrative guidance to implement the technical correction in advance of its enactment into law.
  • Representation of Alaska Native Corporation in "Landmark Purchase Agreement" With the United States Forest Service. Represented Shee Atiká, Inc., an Alaska Native Corporation, before Congress and the United States Forest Service in connection with the acquisition by the federal government of approximately 22,000 acres within the Admiralty Island National Monument Wilderness. The representation involved resolution of a number of unique and precedent-setting appropriation, authorization and budget issues. In announcing the transaction, the Forest Service and Shee Atiká referred to their "landmark purchase agreement" and noted that, upon completion, the purchase will represent the "largest transfer of lands from a private inholding back into Forest Service-managed Wilderness in the history of the agency." Due to the size of the property, the purchase agreement established a method to acquire the property in segments. The firm continues to represent Shee Atiká though the completion of this multi-phase transaction, which because of the size and configuration of the property is anticipated to take a number of years.
  • Comprehensive Tax Reform. Representing a wide range of clients before Congress, Treasury, and the IRS in connection with efforts to comprehensively reform the Internal Revenue Code. These representations involve analyzing tax reform proposals, developing legislative positions with respect to such proposals, and presenting those positions to members and staff of the U.S. House of Representatives Committee on Ways and Means, the U.S. Senate Committee on Finance, the Joint Committee on Taxation, and the Treasury Office of Tax Policy. The firm continues to monitor and evaluate future tax reform proposals to identify opportunities and risks for these companies and trade associations as the tax reform debate continues.
  • Alaska Native Settlement Trust Legislation and Regulations. Successfully lobbied for the inclusion in the American Taxpayer Relief Act of 2012 of a permanent extension of an election allowing Alaska Native settlement trusts to maximize the benefits they provide to Alaska Natives, a population that is generally recognized as among the most economically disadvantaged in the United States. The firm also secured final regulations from Treasury and the IRS that Alaska Native settlement trusts are not subject to the 3.8% net investment income tax enacted as part of the Patient Protection and Affordable Care Act (ACA). The representation involved the preparation of written comments and public testimony and required convincing Treasury and the IRS to reverse their original position in proposed regulations that such trusts were subject to the tax.
  • Tax Representation of Foreign Government. Represented the ministry of finance of a major Southeast Asian government before Congress, Treasury, and the IRS with respect to U.S. and international tax issues of interest.
  • Health Care Reform Legislation. Represented one of the largest privately-owned insurance companies in the United States during consideration of the ACA. In particular, the firm represented the company's interests with respect to proposals involving the taxation of employer-provided insurance products. The representation included monitoring and analyzing proposed legislation, drafting material for congressional briefings, and representing the client's interests in meetings with members of Congress and their staffs. The representation of the company will continue to ensure that any ACA "repeal/replace" efforts and any comprehensive tax reform efforts do not negatively impact the taxation of the company's insurance products.
  • S Corporation Legislation. Successfully lobbied for the inclusion of a provision in the Small Business and Work Opportunity Act of 2007 that allows certain trusts to finance the acquisition of subchapter S corporation stock. Although the provision had been proposed in 2001, it was only through our efforts that the provision was ultimately enacted into law.
  • Tax Treatment of Governmental Entity. Serving as tax counsel to the treasury department of a governmental entity. In that capacity, the firm has assisted the government on a broad range of tax policy matters. The firm was the government’s principal advisor in developing submissions to Congress, Treasury, and the IRS in support of certain tax reform proposals affecting the government. The firm has also assisted the government in advocating the extension of certain expiring tax provisions of particular interest to the government. In addition, the firm is advising the government in connection with its efforts to amend various U.S. tax treaties. The firm will continue to advise and assist the government on these and other relevant tax policy proposals.
  • Tax-Related Congressional Investigations. Represented clients in connection with tax-related investigations conducted by the U.S. House of Representatives Committee on Ways and Means, the U.S. Senate Committee on Finance, and the U.S. Senate Permanent Subcommittee on Investigations. These investigations have involved a number of topics, including energy tax credits, promotion of tax shelters, financial statement disclosure of tax matters, repatriation of foreign earnings, use of offshore subsidiaries and the tax treatment of certain religious organizations.
  • Congressional Testimony. Represented clients in connection with tax-related hearings before the U.S. House of Representatives Committee on Ways and Means and the U.S. Senate Committee on Finance. Prepared written comments and oral testimony on a number of topics including comprehensive tax reform, transfer pricing and the mortgage interest deduction.
  • Submission of Written Comments and Public Testimony to Treasury and the IRS. Represented a number of clients in connection with the submission of written comments and public testimony before Treasury and the IRS on a wide variety of guidance projects, including the 3.8% net investment income tax, the air transportation excise tax, payment card information reporting, the "repair" regulations, government contractor withholding, Type III supporting organizations, the federal procurement excise tax, dividend equivalents, Form 1099 information reporting, and the medical device excise tax.
  • Medical Device Excise Tax Regulations and Pre-Filing Agreement. On behalf of one of the largest global medical device manufacturers, submitted detailed comments to the Treasury and the IRS in connection with the development of regulations and other guidance under the medical device excise tax as enacted by the ACA. The firm then advised the company regarding the implementation of the regulations including, by means of a pre-filing agreement with the IRS, an agreed methodology to apply and calculate the tax with respect to the company's diversified product lines. It is our understanding that this pre-filing agreement was the first of its kind in the medical device industry. 
  • Guidance Regarding Charitable Contributions of Inventory Property. Representing a client before Treasury and the IRS to secure comprehensive guidance regarding the tax treatment of charitable contributions of food inventory. This guidance was included in the 2015-2016, 2016-2017, and 2017-2018 Priority Guidance Plans and is essential to ensure that such contributions continue to satisfy the demand placed on food banks and hunger relief agencies. This representation is the result of a prior engagement in which the firm received temporary guidance from Treasury and the IRS (Notice 2008-90) by demonstrating the urgent need for immediate changes to the charitable contribution regulations to eliminate the risk of reduced donations to these organizations.
  • Type III Governmental Supporting Organization Regulations. Currently representing a Type III governmental supporting organization before Treasury and the IRS to secure guidance that will allow the organization to continue providing support to a significant federal government program. This representation has involved drafting and submitting numerous written comments to Treasury and the IRS, which is necessitated by the unique role that this organization plays in supporting the federal government.
  • Tax-Free Treatment of Certain American Reinvestment and Recovery Act Grants. On behalf of an industry trade association, worked closely with the U.S. Department of Energy to secure guidance from Treasury and the IRS (Revenue Procedure 2010-45) providing tax-free treatment under Section 118 for certain grants authorized by the American Reinvestment and Recovery Act of 2009.
  • Bonus Depreciation Legislation. Successfully lobbied on behalf of a major corporation to enact Section 460(c)(6) of the Internal Revenue Code, which allows long-term contractors using the percentage of completion accounting method to benefit from bonus depreciation.
  • LIFO Accounting. Participate on behalf of the LIFO Coalition, a large coalition of trade associations and companies using the last-in, first-out (LIFO) method of inventory accounting, in opposing proposals to repeal the LIFO method under various tax reform initiatives.
  • 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
  • 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
  • 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
  • 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
  • Member, President Barack Obama's Transition Team, Economic and International Agency Review Working Group
  • Chambers USA: Tax Team of the Year, 2016
  • 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
  • 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
  • Legal 500: Government: Government Relations (US), 2015 - 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: 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
01.10.2019
Speaking Engagement

Layla Asali and Rocco Femia will speak at the 2019 Tax Legislative and Regulatory Update Conference, presented by the DC Bar Tax Community, Georgetown University, and Tax Analysts, on Janu

Washington, DC

12.05.2018
Speaking Engagement

Andrew Howlett will speak at the Tax Executives Institute (TEI) Passthrough Taxation Seminar on December 5, 2018, in Scottsdale, Arizona.  Howlett will present, as part of a panel, "Advanced Planni

Scottsdale, AZ

11.29.2018

On November 26, 2018, the Department of Treasury (Treasury) and the Internal Revenue Service (IRS) issued proposed regulations (Proposed Regulations) under section 163(j).1 The 2017 Tax

Tax Alert
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