Jeffrey Tebbs advises multinational companies on complex U.S. tax planning matters and represents businesses in related tax controversies.
Jeff's consulting practice focuses on acquisitions, dispositions, restructurings, joint venture formation and exit, and cross-border cash management. Jeff is a trusted advisor on the international provisions of the Tax Cuts and Jobs Act of 2017 (TCJA), including the transition tax (section 965), foreign tax credits, the global intangible low-taxed income (GILTI) regime, and the deduction for foreign-derived intangible income (FDII).
Jeff represents taxpayers in controversies ranging from initial audit to judicial appeal and is experienced in navigating voluntary programs before the Internal Revenue Service (IRS), including the Compliance Assurance Process (CAP) and the Advance Pricing and Mutual Agreement Program (APMA).
Prior to rejoining Miller & Chevalier, Jeff served as international tax counsel for Lockheed Martin Corporation, a leading aerospace and defense company. In that role, Jeff acted as the principal international tax advisor for lines of business with annual sales exceeding $15 billion, providing planning direction at the business capture phase, while managing U.S. and foreign tax controversies after contract award. Jeff led significant pursuits in North America, Europe, Asia-Pacific, and in the Gulf Cooperation Council (GCC) region. He was designated lead counsel for implementation of the company's FDII deduction, for which he directed all planning, regulatory comment, and audit defense.
Jeff is a graduate of Yale Law School, where he served as Editor-in-Chief of the Yale Journal of Health Policy, Law, and Ethics. He began his legal career as a law clerk for the U.S. District Court for the District of Connecticut. Before law school, Jeff worked as a research analyst in the Economic Studies Program at The Brookings Institution.
- International Tax Counsel, Lockheed Martin Corporation, 2018 - 2022
- International Tax Attorney (Senior Staff), Lockheed Martin Corporation, 2016 - 2018
- International Tax Review: Rising Stars Awards 2023 Americas, Tax (Shortlist), 2023
- Lockheed Martin Corporation NOVA Award for Implementation of the TCJA
- Member, Section of Taxation, American Bar Association
- Member, International Fiscal Association
- Vice Chair, International Tax Committee, Taxation Community, District of Columbia Bar
- Member, Law360 2023 Tax Authority International Editorial Advisory Board
- District of Columbia
- Connecticut (inactive)
- United States District Court for the District of Connecticut
- Law Clerk, The Honorable Janet C. Hall, U.S. District Court, District of Connecticut, 2010 - 2011