- LL.M. (Taxation)Georgetown University Law Centerwith distinction2012
- J.D.DePaul University College of Lawmagna cum laude2011
- B.A.University of Michigan2007
Nicholas Metcalf is a Senior Associate in the Tax Department, focusing on tax litigation and other tax controversy matters. Mr. Metcalf has represented corporate taxpayers before the Tax Court, the Court of Federal Claims, and the District Court for the District of Columbia. Mr. Metcalf’s practice also involves representing taxpayers in Internal Revenue Service examinations and administrative appeals. These representations have involved issues including intangible-asset valuation, tax treaties, the Administrative Procedure Act, and transfer pricing.
Prior to joining Miller & Chevalier, Mr. Metcalf served as a law clerk to the Honorable Maurice B. Foley at the United States Tax Court. At DePaul University College of Law, Mr. Metcalf served as an Editor of Articles, Notes, and Comments for the DePaul Law Review.
- Member, Section on Taxation, Federal Bar Association
- Vice-Chair, New Tax Practitioners Committee, Taxation Section, District of Columbia Bar
District of Columbia
- Clerk, The Honorable Maurice B. Foley, United States Tax Court
Maria O'Toole Jones, Mary Lou Soller, Jim Gadwood, and Nicholas Metcalf will speak at the 2018 Insurance Tax Conference, taking place November 8-9, 2018, in Rosemont, IL.
Miller & Chevalier is pleased to announce that the firm was one of only five law firms in Washington, DC, to increase its commitment level to the D.C. Bar's Raising the Bar campaign.
Washington, DC, May 5, 2018 – Miller & Chevalier today announced that the firm's Tax Department was named a Tier 1 U.S.
Washington, DC, October 23, 2017 – Miller & Chevalier today announced that the firm's Tax Department was recognized in the International Tax Review (ITR) 2018
Miller & Chevalier is pleased to announce that the D.C. Bar's Taxation Section, chaired by Tax Member Layla J. Asali, was named 2017 Section of the Year.
Since our last publication, there has been significant activity in some of the most noteworthy government investigations impacting corporate executives. Key developments include:
On June 18, 2017, the Tax Court issued its opinion in Reserve Mechanical Corp. v. Comm'r, a case involving a microcaptive insurance company.
The last quarter of 2017 resulted in several significant developments in government investigations that impact corporate executives.
Since we last reported, several important developments in government investigations highlight the complications inherent in cross-border criminal prosecutions because of limits on extraterritoriali
On August 21, 2017, the Tax Court issued its opinion in Avrahami v. Comm'r, a case of first impression relating to the taxpayers' use of a microcaptive insurance company.