Winston & Strawn

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Professionals (40)
Capabilities (29)
Experience (0)
Insights & News (243)
Other Results (16)

Professionals 40 results

Abby Brothers

Of Counsel

Chicago

+1 312-558-3794

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Of Counsel

Chicago

Regan S. Rusher

Associate

Washington, DC

+1 202-282-5094

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Associate

Washington, DC

Susan Elizabeth Seabrook

Partner

Washington, DC

+1 202-282-5220

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Partner

Washington, DC

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Capabilities 29 results

Practice Area

Tax

With an international geographic reach, Winston & Strawn’s integrated tax practice addresses virtually all areas of tax law. Our group of 40 tax attorneys is well-versed in representing some of the largest public and privately-held corporations, exempt organizations, and large estates....Read more

Practice Area

Tax Controversy & Criminal Tax

Our Tax Controversy attorneys advise and represent clients in every aspect of federal and state tax investigations, as well as the criminal tax enforcement process. This includes the Internal Revenue Service’s (IRS) multi-jurisdictional examinations and administrative appeals, U.S. Competent Authority representations, post appeals mediation, and trial court and appellate litigation in every federal court hearing a tax matter....Read more

Practice Area

Qualified Retirement Plans

Our team’s deep market knowledge of laws affecting retirement plans enables us to develop customized retirement plan solutions, practical advice, and strategies for our clients’ unique needs and workforce composition. Our experienced benefits attorneys represent public companies, private companies, and private equity operating companies in retirement plan design and day-to-day plan compliance....Read more

Insights & News 243 results

Tax Impacts

January 21, 2026

4 Min Read

5th Circuit Gives Taxpayers Sirius Victory in Self-Employment Tax Case

On Friday, January 16, 2026, the U.S. Court of Appeals for the Fifth Circuit ruled in a 2-1 decision in Sirius Solutions, L.L.L.P. v. Commissioner that state-law limited partners in a partnership may qualify for an exemption from federal self-employment taxes on their distributive share of partnership income, regardless of whether that partner is a passive investor in the partnership or not.

Benefits Blast

December 18, 2025

5 Min Read

IRS Issues Notice Detailing Expanded Availability of Health Savings Accounts under the One Big Beautiful Bill Act (OBBBA)

The Internal Revenue Service (the IRS) recently issued Notice 2026-5 which provides guidance on changes to health saving accounts (HSAs) enacted by the One Big Beautiful Bill Act (OBBBA).

Tax Impacts

December 4, 2025

3 Min Read

Fair and Accountable IRS Reviews (FAIR) Act and Tax Court Improvement Act Passed by House of Representatives

On December 1, 2025, the U.S. House of Representatives passed two significant pieces of bipartisan legislation aimed at reforming tax administration and judicial review: the Fair and Accountable IRS Reviews (FAIR) Act (H.R. 5346) and the Tax Court Improvement Act (H.R. 5349).

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Other Results 16 results

Site Content

What Is Tax Controversy?

A tax controversy is a dispute between a taxpayer and a tax authority such as the United States Internal Revenue Service (IRS) concerning whether the taxpayer has properly reported and paid their tax liability, and otherwise complied with applicable tax law. A tax controversy may concern a disagreement regarding the correct amount of tax or the manner in which the IRS is attempting to collect tax, as well as whether penalties are appropriate. Tax controversies may be resolved administratively or in litigation....Read more

Site Content

What Is a Tax Authority?

A tax authority is a government body or agency responsible for collecting taxes, administering tax laws, and enforcing tax compliance. In the United States, the Internal Revenue Service (IRS) is the federal tax authority. Most states, territories, and local jurisdictions also have tax authorities to ensure compliance with applicable state and local laws and regulations. These tax authorities are generally responsible for collecting taxes, administering tax laws, and enforcing tax compliance in their respective jurisdictions....Read more

Law Glossary

What Is a Qualified Retirement Plan?

A qualified retirement plan is a retirement plan established by an employer that is designed to provide retirement income to designated employees and their beneficiaries, which meets certain IRS Code requirements in terms of both form and operation. Common plan types are 401(k) plans, pension plans, and profit-sharing plans. A qualified retirement plan may allow for both employer and employee contributions. Employers must follow procedures to ensure participants and beneficiaries are able to receive their benefits. They must also stay apprised of changes in retirement plan laws and regulations. Qualified retirement plans provide certain tax advantages to employers and tax deferral advantages to employees who are contributing. Taxes on earnings from the contributions are also deferred until the employee withdraws them from the plan....Read more