Tax Controversy & Criminal Tax

We regularly represent clients in state and IRS examinations. This work includes responding to Information Document Requests and consulting with taxpayer representatives to develop strategies for effective auditor coordination to obtain the best outcome for our clients. We often provide this representation in complex, multi-issue cases where special care is required in presenting the facts and law to taxing authorities. Our work frequently includes direct representation of the client with the auditors on issues that require argument and/or negotiation.

We have successfully presented, negotiated, and resolved hundreds of cases with IRS Appeals offices nationwide, and the scope of our appeals practice covers virtually every taxpayer-contested issue. Our extensive experience, and the manner in which we have handled our cases, has given us significant credibility with the team chiefs in Appeals offices around the country. We also have successfully worked with the IRS on Post-Appeals Mediation to obtain favorable dispute resolutions for our clients.

We assist clients in resolving cross-border tax disputes and evaluate the procedural options offered by the U.S. and foreign country Competent Authorities. We have played significant roles in the interpretation of intergovernmental agreements (IGAs) and treaty protocols in connection with tax investigations and have substantial hands-on experience concerning Competent Authority cross-border, information-sharing practices. Representative issues include the proper limits on the transfer of data, treaty and protocol definitions, and opportunities for dispute resolution through the Mutual Agreement Procedure (MAP). Recent cases have involved the U.S. Competent Authority and the competent authorities of Australia, Canada, the Cayman Islands, Ireland, Singapore, South Korea, and Switzerland.

Tax authorities worldwide are increasingly coordinating efforts when investigating and prosecuting tax offenses. Our criminal tax defense practice includes one of the few tax attorneys in the U.S. who has served as lead counsel on international criminal tax cases. These representations have included defending publicly traded companies, boards of directors, and senior management facing criminal investigations and prosecutions for alleged tax violations. For multi-jurisdictional investigations and litigation, we advise clients on treaty interpretation, IGAs, tax information exchange agreements (TIEAs), Competent Authority proceedings, summons and subpoena enforcement, and other U.S. and intra-governmental investigatory procedures.

If a matter proceeds to litigation, our tax controversy team includes attorneys who began their legal careers clerking in the federal courts that handle tax cases and litigating tax cases for the government. The experience gained litigating on behalf of the government, and subsequently in private practice, offers the client a first-chair trial attorney, who also has years of experience as a tax lawyer. The firm prides itself on the extensive trial and court of appeals experience and the reputations of our tax controversy attorneys.

We incorporate our prior government experience and unique insights into global audit procedures and evolving tax compliance issues to advise clients effectively on U.S. tax planning and compliance. We have particular experience with tax compliance matters and can leverage deep connections with the IRS, DOJ and other domestic and international regulators on supervision and enforcement matters to counsel clients. We have experience appearing before regulatory bodies and competent tax authorities in numerous countries and have advised foreign financial institutions and foreign governmental agencies on the implementation of the Foreign Account Tax Compliance Act (FATCA).

As governments across the globe increase their tax enforcement efforts, we are routinely coordinating multi-jurisdictional audits for our clients. From ensuring privilege and confidentiality protections are maintained to assisting with treaty interpretation matters, we are uniquely qualified to resolve cross-border issues. We have handled disputes involving the competent tax authorities of many countries worldwide, and our deep contacts, along with our foreign office presence, enables us to provide a robust and strategic defense to any multi-governmental investigation.