- J.D.University of Virginia School of Law2010
- B.A.Cornell Universitywith distinction in all subjects2007
Andy Howlett employs a results-oriented approach to help businesses and individuals meet their federal income and excise tax challenges. He delivers value by helping taxpayers anticipate, plan for, and navigate the vagaries of the Internal Revenue Code.
With respect to federal income taxes, Mr. Howlett has experience on a wide range of domestic and cross-border transactions. He has advised clients on asset and stock purchases, joint ventures, mergers, recapitalizations, and spin-offs. He has helped clients understand and plan for the tax consequences of these transactions through drafting operative documents as well as through providing informal and formal advice (including written tax opinions). Mr. Howlett has worked with taxpayers to navigate key changes brought about by the Tax Cuts and Jobs Act (2017), including with respect to the 20 percent passthrough deduction under section 199A and the interest deduction limitation under section 163(j). He has also represented taxpayers in federal income tax proceedings in front of IRS appeals and has negotiated favorable resolutions of disputed complex federal tax issues with the IRS.
In addition, Mr. Howlett has represented individual taxpayers on federal income tax matters and has substantial experience helping taxpayers "come into compliance" through the IRS's voluntary disclosure programs.
Mr. Howlett also has substantial experience with a broad spectrum federal excise taxes. He has assisted taxpayers in understanding their excise tax obligations, structuring their affairs to minimize their excise tax liability, and taking advantage of various excise tax credits. Mr. Howlett has represented taxpayers in controversy matters with respect to excise tax disputes with the IRS.
- Washington, DC Super Lawyers®: Rising Star, Tax, 2017 - 2019
- DC Bar Capital Pro Bono Honor Roll, 2016 - 2018
- DC Bar Capital Pro Bono High Honor Roll, 2013, 2015
- Member, Legal Aid Justice Center Advisory Council
- Member, DC Bar Association Tax Section
- Member, American Bar Association Tax Section
District of Columbia
New York (inactive)
Miller & Chevalier attorneys to speak at the Federal Bar Association 2020 44th Annual Tax Law Conference on March 6, 2020, in Washington, DC.
Jorge Castro, Thomas Cryan, Steven Dixon, Andrew Howlett, Maria Jones, Tony Provenzano, and Lisandra Ortiz will present to the Tax Executives Institute's (TEI's) Pittsburgh Chapter on February 5, 2
Andy Howlett and David Zimmerman commented on what tax practitioners hope the government will address in its final rules on the Tax Cuts and Jobs Act's (TCJA's) new limits on business interest expe
Jorge Castro, Tom Cryan, Marc Gerson, Andy Howlett, Tony Provenzano, and Jen Maul* will speak at the TEI Baltimore-Washington Chapter’s 19th Annual Tax Education Day on November 20, 2019.
Andy Howlett will speak at the Tax Executives Institute's (TEI's) Carolinas Chapter meeting on November 8, 2019.
In this column, Miller & Chevalier Member Andy Howlett, along with Guinevere
In this column, Miller & Chevalier Member Andy Howlett, along with Guinevere Moore, a partner at Johnson Moore LLP, and Andrew Strelka, a counsel at Latham & Watkins, provide useful respons
In this article, Miller & Chevalier Member Andy Howlett and Sean Morrison,
On January 18, 2018, the Department of the Treasury (Treasury) and Internal Revenue Service (IRS) published final regulations under section 199A (the Final Regulations).1 Section 199A is
On November 20, 2018, the Internal Revenue Service's (IRS) Criminal Investigation Division (CI) issued a memorandum (the Updated Practice) providing significant guidance on voluntary disclosures (b