John Arszulowicz

Tax Controversy, Tax Planning, Mergers & Acquisitions – REPRESENTATIVE MATTERS

• Assisted with the litigation of multi-million tax refund claim.
• Assisted with multi-million source of income litigation dispute.
• Assisted clients with complex IRS audits.
• Defended client’s tax position and responded to an IRS Notice of Proposed Adjustment and Revenue Agent Report concerning a micro-captive insurance program, challenging the Service’s characterization of the arrangement as abusive. Drafted a detailed memorandum defending the legitimacy of the client’s insurance operations, addressing economic substance, compliance reforms, and the insufficiency of § 6700 penalty claims.
• Assisted with litigation on the foreign earned income exclusion for the Joint Defense Facility Pine Gap (JDFPG) matter.
• Assisted U.S. Department of Justice, Tax Division on Freedom of Information Act (FOIA) dispute regarding access to taxpayer information.
• Defended IRS audit of US$16M stock charity donation and procured a no change letter.
• Advised IRS LB&I on the reopening of a multinational taxpayer audit for previous tax years.
• Advised IRS LB&I on privileges for transfer pricing valuation documents.
• Advised on SALT tax implications for multimillion-dollar M&A deals.
• Advised on SALT tax implications on the sale of renewable energy tax credits.
• Advised client on the tax treatment of employer-provided aircraft travel under 26 C.F.R. § 1.61-21(g) and § 1.132-5, focusing on the safe harbor exclusion for bona fide business-oriented security concerns. Analyzed regulatory guidance and case law to support application of the safe harbor airfare valuation method for personal travel.
• Advised on the structuring and tax implications of linked sponsorship and scholarship agreements under a quid pro quo framework, emphasizing the need for cross-referenced documentation, fair market value disclosures, and tailored contract provisions to ensure compliance with IRS charitable contribution rules.
• Assisted in evaluating an IRS controversy involving a Deferred Legal Fee Program, analyzing audit-phase developments and active district court litigation over a document summons.

Corporate Finance, Fund Finance, Real Estate, Crypto – Representative Matters

• Assisted clients on subscription-secured credit facilities.
• Closed 20+ cross-border finance transactions and fund finance deals ranging from US$50M–US$1.5B.
• Assisted financial institutions and corporate clients in connection with the negotiation and documentation of commercial, asset-based, project-related, and real estate loan transactions, as well as advising clients on legal issues arising in complex single and multi-lender loan restructures.
• Assisted foreign and domestic institutional lenders in various forms of secured and unsecured finance transactions including subscription finance, syndicated lending, corporate finance, and leveraged finance.
• Advised a Fortune 500 company finance division on commercial debt collection procedures and licensing requirements.
• Represented client on non-fungible token (NFT) opinion letter addressing securities classification and regulatory requirements to operate an online NFT marketplace.
• Assisted digital currency platform with Office of the Comptroller of the Currency (OCC) regulatory requirements and licensing procedures to establish a national bank.
• Represented major financial institutions and hotel franchises on receivership proceedings.

FALSE CLAIMS ACT, GOVERNMENT CONTRACTS, GOVERNMENT INVESTIGATIONS – rEPRESENTATIVE MATTERS 

• Represented the U.S. Department of the Navy (DON) on 41 suspension and debarment proceedings under FAR § 9.4.
• Represented the DON on parallel government economic crimes investigations.
• Assisted with government False Claims Act (FCA) investigations for DoD contracts including cross border investigations with federal law enforcement agencies, Offices of the United States Attorneys, and Fraud Section of the Department of Justice Civil Division.
• Assisted DoD contractor with FCA investigation alleging Procurement Integrity Act (PIA) violations and bid rigging allegations.
• Advised the DC District Court and served as a U.S. Department of Justice advisor to then Chief Judge Royce Lamberth, Senior Judge Kollar-Kotelly, and Judge Henry Kennedy on matters involving the Classified Information Procedures Act (CIPA), DOJ credentialed official with a Top Secret/Sensitive Compartmented Information (TS/SCI) clearance.
• Represented the U.S. Food and Drug Administration (FDA) National Headquarters and the FDA Office of Regulatory Affairs (ORA) on pharmaceutical and Center for Food Safety and Applied Nutrition (CFSAN) field inspections, FDA Credentialed Official.
• Assisted with litigation and trial preparation regarding kickback allegations on a U.S. Department of Labor Employee Benefit Plan matter.

INTERNATIONAL TRADE, SANCTIONS, 301 TARIFFS, CUSTOMS, International Trade Administration, and International Trade Commission – REPRESENTATIVE MATTERS

• Assisted with representation in a variety of trade remedy cases, including antidumping and countervailing duty proceedings before the U.S. Department of Commerce, International Trade Administration, and International Trade Commission.
• Advised a health tech company on FDA regulatory compliance for imported kits, addressing 510(k) exemption and device registration requirements. Coordinated and drafted a formal response to the FDA, including supporting documentation to resolve a port-of-entry quarantine and facilitated product release.
• Analyzed product eligibility for preferential tariff treatment under USMCA and KORUS agreements, applying tariff shift and regional value content (RVC) rules to a multi-component assembly. Prepared detailed calculations and compliance guidance to support client decision-making on international trade strategy and product classification.
• Advised on tariff treatment of imported agricultural goods under a 2025 Executive Order modifying reciprocal trade measures. Assessed country-specific trade agreements and USMCA compliance to determine applicable tariff rates and potential exemptions.
• Reviewed tariff implications under CSMS #65807735 and the July 30, 2025 Executive Order addressing imports from Brazil, focusing on HTSUS classification and exemption eligibility. Advised on identifying applicable HTSUS codes and navigating exemption provisions to determine whether goods are subject to a 50% tariff or qualify for reduced duty treatment.
• Provided strategic guidance on the applicability of antidumping and countervailing duties (AD/CVD), Section 301 and reciprocal tariffs to imported battery components and energy systems, with a focus on country-of-origin analysis and scope of trade investigations. Evaluated tariff exposure across multiple jurisdictions, advised on contract risk allocation, and reviewed product classifications to ensure compliance with evolving U.S. trade regulations.
• Advised clients on import, export, and sanctions laws, including country of origin and substantial transformation compliance questions.
• Assisted clients on custom issues including tariff classification disputes.
• Submitted Section 301 Tariff Exclusions on behalf of domestic businesses impacted by the 301 duties.
• Supported APA Tariff Challenge, challenged legal basis for certain tariffs.

Additional Areas – Representative Matters

• Assisted with litigation and obtained a settlement for a DC source of income discrimination matter.
• Advised on distribution of Personal Protective Equipment under an emergency use authorization (EUA) during the COVID-19 public health emergency (PHE) declared under section 319 of the Public Health Service (PHS) Act.
• Advised the U.S. Marshals Service on Federal Tort Claims Act (FTCA) damage claims against the government.