Tax: Controversy: Nationwide

THE FIRM Bingham McCutchen has a stellar reputation for complex controversies and litigation, often advising on transfer pricing and cross-border matters. The market is especially impressed by the group's in-depth knowledge of the IRS, specialist expertise and litigation skills. Highlights include representing GE Capital in a matter involving the use of a partnership to raise minority equity financing. Other notable clients include GlaxoSmithKline and Dow Chemical.

Client Service "Excellent quality practitioners who always give you thorough and accurate advice."

Commercial Awareness "Elite professionals; this firm is stocked with leading national experts who are great assets to our business."

KEY INDIVIDUALS Interviewees reveal that John Magee is a "superb trial lawyer who knows how to talk to courts and fight the government." He leads the group, undertaking high-end transfer pricing matters and complex disputes for Fortune 500 companies. Recent highlights include acting for Dow Chemical in a matter involving the use of a partnership structure to monetize patent and chemical plant assets. William Nelson is hailed by clients as a "tremendous thinker who always provides great guidance." He focuses on partnership taxation and tax controversy and litigation matters, recently advising GE Capital. Raj Madan earns plaudits for his "great combination of technical expertise and litigation/controversy experience." He focuses his controversy practice on representing financial institutions; Sovereign Bank is one of his high-profile clients. Sanford Stark is universally praised as a "great practitioner whom peers and clients all trust and respect." He frequently advises Fortune 500 corporations and other clients in complicated tax disputes, including high-end transfer pricing matters. He was lead counsel on the high-profile GlaxoSmithKline matter in which the IRS conceded in full. David Curtin is highly rated as a "superb litigator with a fantastic courtroom presence." He focuses on especially large tax controversies, often handling both civil and criminal tax. In the last year he advised GE Capital on its high-profile matter.

Since publication, Michael J Desmond has joined The Law Offices of Michael J. Desmond

THE FIRM A premier player when it comes to tax controversy, this substantial team earns praise for its excellent reputation, tremendous depth and considerable trial experience. Primarily operating out of Chicago, the group advises on transfer pricing, tax audits, administrative appeals and tax litigation. Recent highlights include the landmark victory representing Consolidated Edison in a matter concerning leveraged lease transactions, the first case in which the court has ruled in favor of the taxpayer. Other notable clients include Dole Food, JPMorgan Chase, Siemens and Flextronics.

Commercial Awareness "There's no doubt about the excellence of their work – they always achieve results for us that are consistent with our business objectives."

KEY INDIVIDUALS Joel Williamson commands respect due to his "knowledge, reputation and expert skills." He handled the recent Consolidated Edison matter, securing a landmark victory for the taxpayer. Interviewees reveal that he is "extremely talented with a lot of major trial successes under his belt." Thomas Durham is a "brilliant strategist and tough negotiator," sources say. He has specialist expertise in the litigation of foreign tax, leasing and economic substance issues. He recently counseled Wells Fargo in a case concerning the tax treatment of leveraged leases of transit equipment and technical equipment. Larry Langdon is universally praised as a "very effective attorney with outstanding relationships with the IRS." Based in Palo Alto, he focuses on general federal tax policies, recently acting for JPMorgan Chase on a variety of controversy matters. David Abbott is described as a "crucial member of the team and very impressive in court" by interviewees, who also recommended his expertise in leasing transactions. He handled the Consolidated Edison case, and represented Wells Fargo in a matter involving a leveraged lease transaction. Clients say that Thomas Kittle-Kamp "is hard-working and engaged, and looks at all angles." He concentrates on general controversy matters, taking in IRS audits, IRS appeals and competent authority negotiations. In the last year he counseled the Union Bank of California in a case involving leveraged leases of hydroelectric power facilities and sports entertainment complex. Chicago-based Scott Stewart is commended for his expertise in federal tax controversy matters, including administrative appeals before the IRS, audits and litigation matters. His recent notable work includes advising Tyco International.

THE FIRM This corporate titan maintains its preeminent reputation in the marketplace, advising on partnership taxation, transfer pricing, foreign tax credits and financing. The practice is praised for its strength in depth and ability to deploy highly expert practitioners, many of whom have significant experience in the Treasury Department and the IRS. The team often counsels large and small businesses, estates, trusts and individuals on a variety of cutting-edge matters.

Client Service "Really a class act; it's a superb group that is extremely professional, extremely knowledgeable and enthusiastic about learning about the business."

Commercial Awareness "This group has excellent working relationships with top personnel throughout the IRS and Treasury Department, providing very prompt and comprehensive resolutions on most issues."

KEY INDIVIDUALS Kenneth Gideon stands out for his "superior intellect, fine trial skills and connections in government." He focuses on representing clients before the Treasury and the IRS, and on general issues relating to federal tax law, tax controversy and tax planning. Recent highlights include acting for CNG Financial in a trial in the Tax Court involving the impact of Section 83. Fred Goldberg is praised as "brilliant but he doesn't wear it on his sleeve," and "simply one of the best tax attorneys in the country with a great reputation inside and outside the government." He focuses on acting as special tax counsel and advising clients on tax controversies, IRS administrative and regulatory proceedings, and tax legislation. B John Williams earns accolades as "an outstandingly effective practitioner who has very good judgment on how to present matters to the IRS." He handles federal tax controversy and litigation issues, recently advising Wells Fargo in a matter involving foreign tax credits. Talented tax lawyer Pamela Olson is highly rated for her "ability to connect dots and people," and for her "intelligence and wealth of experience." She focuses on IRS audits, appeals and litigation, and Congressional investigations and private letter ruling requests. Notable work includes advising Oaktree Capital Management on legislative proposals affecting publicly traded partnerships. Clients favor Alan Swirski due to his "creativity, responsiveness and knowledge of the marketplace." He undertakes federal tax controversies and litigation, recently representing Hewlett-Packard in the US Tax Court over a foreign tax credit matter. Julia Kazaks is described as "capable and smart" by interviewees. Her practice focuses on tax controversy and litigation, including federal court proceedings, IRS audits and appeals, and alternative dispute resolution. She has recently been advising Wells Fargo in ongoing litigation regarding foreign tax credits.

THE FIRM This terrific global tax practice earns accolades for its expertise in the transfer pricing arena, and also advises on domestic and international controversies, audits, appeals and alternative dispute resolution. Washington, DC, Chicago and Palo Alto are key offices for the team, whose recent highlights include representing Hewlett-Packard in two Tax Court cases and a related District Court refund action. Other notable clients include Boeing, Electronic Arts, Pfizer and Symantec.

Sources say: "Very impressive on international tax and transfer pricing."

KEY INDIVIDUALS Chicago-based Mark Oates is described by market sources as a "very talented trial lawyer with one of the best reputations out there." He focuses on federal tax controversies and white-collar criminal defense, recently advising on large case tax litigation. Notable highlights include the landmark Vertias/Symantec transfer pricing decision. Also in Chicago, Gregg Lemein is recommended as a "terrific practitioner," particularly when it comes to intercompany pricing issues and general federal income taxation. James O'Brien is commended for his ability to "balance theory and practice," and sources say he "has a lot of relevant experience in dealing with the IRS." He concentrates on large case, international and corporate tax litigation, recently advising Western Union in litigation in the Tax Court. Duane Webber performs at "an upper echelon level," interviewees reveal. He handles controversies relating to transfer pricing, foreign tax credits, treaties and accounting methods. Work highlights include advising Boeing on a wide range of worldwide tax matters. In Palo Alto, John Peterson is best known as a "superlative lawyer with real transfer pricing expertise and a big book of business." He advises on intercompany pricing, hi-tech tax issues and federal income tax controversies. Recent notable work includes representing Western Union in the above matter.

THE FIRM It is no surprise that a firm with a strong global tax brand also has an outstanding national practice when it comes to tax controversy. This team advises on federal controversy and IRS audits, representing corporations, businesses and individual clients. Notable clients include Shea Homes, Xilinx, Magma Power and Bausch & Lomb.

Sources say: "Superb, substantive tax lawyers!"

KEY INDIVIDUALS Gerald Kafka is global chair of the practice and has considerable expertise in tax controversy and tax litigation. Interviewees say: "He is on everyone's shortlist for the big, complex controversy; sophisticated, substantial and capable, there's no better practitioner out there!" Recent notable work includes advising Shea Homes before the US Tax Court with respect to the long-term contract method of accounting used by major home builders. "Excellent litigator" Roger Jones draws praise for his experience in representing Fortune 500 companies in major tax controversy matters. In the last year he advised Bausch & Lomb in consolidated cases covering the 1998–2004 tax years and involving asserted tax deficiencies and penalties of more than $300 million. Former Morgan Lewis attorney Miriam Fisher earns plaudits as a "tremendous tax litigator with good, balanced judgment." She focuses on civil and criminal tax, handling income, estate, employment, excise, property tax matters. Interviewees note her experience in the DOJ Tax Division as a major strength.

THE FIRM Regularly acting on high-profile controversy work, this 40-strong practice has expertise in audits and appeals, domestic and international matters, and litigation at the trial and appellate levels. State and local tax work is also a practice strength, with the team's attorneys appearing before the courts in almost every US state. Notable clients include Capital One, HSBC, Pfizer and Diageo.  

Commercial Awareness "We always get excellent advice, winning strategies and successful tax negotiations in the most timely and professional manner. This group understands our risk profile and takes both a short and long-term perspective in protecting our interests."

KEY INDIVIDUALS Well-regarded Chicago-based practitioner Thomas Borders earns plaudits as a "good, smart thinker who's very quick on his feet." He focuses on federal tax controversy, including audits, administrative appeals, litigation and criminal investigations, and "commands respect when he stands up in front of a judge," say sources. He recently represented law firm Bryan Cave in a number of state and federal court actions and two class actions. State and local tax specialist Peter Faber is highly recommended as an "extremely experienced, bright and strong technical practitioner." He advises corporations on how to reduce the impact of state and local taxes, recently acting for Pfizer in ongoing litigation regarding New Jersey's method of allocating the income of a multistate corporation. DC-based practice head Jean Pawlow is described as a "superb practitioner who is commercially aware with good negotiating skills." Her recent highlights include advising Citibank, HSBC and USAA on credit card interchange fees matters, following her landmark success for Capital One on a similar issue. Michael Kelleher has a wealth of experience in complex federal income tax controversies, transfer pricing and insurance tax matters for corporate taxpayers. Clients say he "consistently leads us to victory; his knowledge of IRS practice and procedure and his experience in managing federal audits, appeals and litigation are invaluable." Clients say that senior statesman William Goldman "always adds depth to any matter due to his experience and skills." He has argued more than 50 cases in courts of appeals and generally advises on federal and state tax controversy matters.

THE FIRM This historically venerable firm continues to be a major player in tax controversy and litigation matters, advising corporate clients from the energy, healthcare and financial services sectors. The team has particular strength in tax accounting, transfer pricing and alternative dispute resolution, and market sources emphasize the team's significant experience within government as a big draw.

Client Service "An excellent law firm and probably a throwback to the old days where lawyers were 'trusted counsel' versus a marketer for the firm's services."

Commercial Awareness: "A top-drawer group that is very knowledgeable about the inner workings of the IRS and the Treasury, exercises excellent judgment in navigating 'the system', and is also highly proficient technically."

KEY INDIVIDUALS Top-flight litigator Kevin Kenworthy is "a vigorous advocate and highly respected on the Tax Court among the judges," interviewees say. He advises large clients in a variety of disputes before the courts, and frequently advises multinational companies on the administrative phase of IRS disputes. Alan Horowitz is "smart and talented," particularly when handling appellate litigation, with expertise in federal tax appeals. He frequently appears in the trial courts, the US Supreme Court and the federal courts of appeals.

THE FIRM This firm has racked up an impressive highlight list over the past year, advising corporate heavy hitters on substantial tax controversy matters. Practice fortes include partnership, high-value refund and state and local tax issues, and the team operates an integrated practice across offices in Washington DC, Atlanta and New York. Recent highlights include representing AIG, Time Warner, Microsoft and Procter & Gamble in high-profile matters.

Sources say: "Creative and tenacious, it has some major tax litigation matters going on."

KEY INDIVIDUALS Atlanta-based "outstanding litigator" Jerold Cohen is the "premier statesman in this business, and in any significant dealings with the IRS he is always well respected and very influential for a favorable outcome," sources say. He frequently represents domestic and international clients in a variety of big-ticket controversy matters. DC-based department head Jerome Libin is a "really well-respected, first-class litigator," according to market sources. He focuses on domestic and international tax controversy and litigation, and sources commend his "sharp insights" into the government. Kent Jones is a "sharp, smooth and effective advocate," sources say. With substantial experience at the DOJ, he concentrates on tax, commercial and government litigation, including appellate and trial work.

THE FIRM This destination tax boutique focuses on complex and cutting-edge controversies, tax crimes and litigation, advising businesses and individuals. Recently the team has been extraordinarily busy handling more than 400 voluntary disclosure matters relating to foreign financial arrangements. The practice also has specialized expertise in counseling nonresident athletes on US tax requirements. Recent highlights include acting for Liechtenstein in the negotiations for a Tax Information Exchange Agreement with the USA, and for the government of Hungary in negotiations to amend the Income Tax Convention.

Sources say: "A high-quality, tenacious group that always delivers creative solutions."

KEY INDIVIDUALS Firm president Scott Michel is a key contact for criminal tax fraud investigations. Sources reveal that he is "very bright, terrifically knowledgeable and a highly experienced practitioner." In the last year he has handled approximately 300 voluntary disclosure matters, and peers reveal: "He is a leader in this area." Interviewees agree that Cono Namorato "has a first-rate reputation and really knows his way around the DOJ." He focuses on criminal tax investigations, sensitive civil IRS examinations, and complex voluntary disclosures. He frequently advises Fortune 500 companies, professional firms and individuals. David Rosenbloom earns accolades as a "terrific international guru," who focuses on tax treaty issues, foreign tax credits and matters involving both US and foreign financial institutions. In the last year he has acted as an expert witness in various matters, as well as advising Liechtenstein and the government of Hungary. Former Morgan Lewis attorney Mark Matthews is a leading figure in the tax fraud world who "handles the most cutting-edge, high-stakes, high-profile matters." He has been in the spotlight recently, given the vast amounts of foreign bank account disclosures he has undertaken in the last year. His practice generally focuses on criminal tax enforcement, civil tax compliance, the Foreign Corrupt Practices Act and white-collar matters.

THE FIRM Commentators praise this 31-strong group for the breadth, depth and impressive volume of tax cases litigated. The team is best known for its expertise in civil and criminal tax controversies, tax shelter cases, and state and gift tax litigation. With offices in Houston, Atlanta and Philadelphia, the practitioners have national scope and are recognized as effective trial lawyers on the federal, state and local level.

Client Service "Trusted advisers with real technical expertise."

KEY INDIVIDUALS Houston-based Larry Campagna is widely praised as "very effective with a great reputation," particularly in connection with business litigation and white-collar criminal defense. In the last year he has undertaken substantial amounts of tax shelter and voluntary disclosure matters. David Aughtry is hailed as a "Hollywood courtroom litigator; he's very effective in the field." Civil and criminal tax litigation are at the heart of his practice and he frequently advises on tax shelter matters. With more than 25 years of experience, Philip Karter has great depth of expertise in complex and high-profile tax controversy and tax litigation matters. Interviewees rate him highly as a "very strong tax litigator who is wise, detail-oriented and a creative thinker." He recently represented Wells Fargo in the Federal District Court involving the taxpayer’s claim for refund arising from $423 million loss realized on sale of stock. Philadelphia-located Herbert Odell is a go-to partner for "a strong understanding of technical tax issues as well as a litigation mindset," clients reveal. He focuses on controversy and international tax planning work for major corporations, recently acting for Black & Decker in a federal corporate income tax examination. Juan Vasquez stands out as a "young gun tax litigator who can handle anything," clients say. He concentrates on federal, state and local tax controversy matters, handling examinations, administrative appeals and trials.

THE FIRM Dewey & LeBoeuf has developed a talented team that handles complex controversies for financial institutions and multinational corporations. The group advises on civil and criminal tax investigations and examinations in a range of tax forums up to the US Supreme Court.

Sources say: "A compact and capable group."

KEY INDIVIDUALS Practice head Lawrence Hill stands out for his "judgment, skills and client base," with commentators noting him as a "fine, collegial lawyer." He is best known for advising financial institutions and multinational clients in contentious tax disputes, white-collar investigations, risk management and the evaluation of structured financial transactions.

THE FIRM Fulbright & Jaworski has a historically talented controversy team, handling IRS audits and appeals, tax shelters and gift tax cases. The group also has particular strength in criminal tax, advising individuals and companies on sensitive audits, and representing in IRS criminal investigations, grand jury investigations and criminal trials. The prestigious client base includes Shell and ExxonMobil.

Commercial Awareness "Thoughtful and creative, this team is technically proficient and also understands the broader picture so is able to give commercial sound advice." 

KEY INDIVIDUALS Kathryn Keneally is described as "a real star; thoughtful, dedicated and a superb client representative." She advises on tax controversies, white-collar criminal defense and commercial litigation. Recently, she has been counseling numerous individuals in connection with IRS initiatives concerning offshore bank accounts. Jasper Taylor consistently impresses clients with his "ability to cut quickly to the key points and develop simple, cost-efficient case theories." He concentrates on tax controversy and litigation, advising clients from the energy, real estate and telecom sectors. Notable work includes advising more than two dozen high net worth individuals and accounting firms on foreign financial arrangements. Charles Hall is enormously respected and considered "a dean of the controversy Bar" by peers and clients alike. He focuses on large, complex controversies and recently handled a high-profile $473 million refund suit for Merck. Interviewees reveal that "he sets such a high standard, it will be hard to follow."

THE FIRM Civil and criminal tax are two indisputably strong points for this team, as it continues to actively litigate tax disputes in the US Tax Court, the US Court of Federal Claims and federal, state trial and appellate courts. The group has substantial experience within the government, a significant draw for clients on a national and international level. Work highlights include acting as counsel to Iberdrola/ScottishPower in Tax Court litigation involving interest deductions associated with a cross-border debt instrument.

Sources say: "A strong group with some big cases on."

KEY INDIVIDUALS San Francisco-located William Colgin is highly rated for his "skilled, strategic and ethical perspective," sources say. He concentrates on representing corporate taxpayers in complex matters, including suits involving refunds, deficiencies, penalties, jurisdictional issues and disclosure issues.

THE FIRM Clients offer enthusiastic feedback for this high-quality, New York-based team that focuses on complex criminal and civil tax matters, frequently advising Fortune 500 corporations, closely held corporations, securities traders, investment advisers and public officials. Many of the attorneys have significant experience within the government, lending the group a deep level of expertise.

Client Service "Splendid lawyers – they can easily master complex subjects and correlate that data into efficient strategies for the client."

KEY INDIVIDUALS Outstanding trial lawyer Robert Fink is always "impressive across the board," interviewees say. He handles civil and criminal tax and white-collar criminal defense. He is noted for his substantial courtroom skills and successful trial record. Bryan Skarlatos enjoys an "outstanding reputation" for his expertise in civil and criminal tax controversies, white-collar criminal investigations, complex commercial litigation and whistle-blower claims. Recently he has undertaken substantial amounts of voluntary disclosure matters and sources commend him for his "overall ease in handling clients in tough situations."

THE FIRM This responsive and proactive group specializes in state tax controversies, handling audits, appeals and dispute resolution proceedings. The team also advises on federal matters, handling income tax accounting methods, insurance and financial products, executive compensation, valuation and transfer pricing. Notable work includes representing General Mills before the California Court of Appeal, in a matter apportioning interstate income for a company involved in hedging operations. Other high-profile clients include Sprint Nextel, Hair Club and SAIC.

KEY INDIVIDUALS New York-based Paul Frankel cochairs the department and is described as "very sharp; definitely one of the top state and local tax attorneys." He advises on complex state and local controversies, recently representing General Mills in its high-profile matter. Edward Froelich is a "brilliant young talent," sources say. He focuses on federal tax controversies, frequently appearing in IRS audits and appeals for clients from the finance, technology and real estate sectors.

THE FIRM This highly regarded team is recommended for its innovative approach to federal controversy and litigation matters, as well as state and local tax. Recent successes include representing Beneficial New Jersey in the New Jersey Tax Court in the lead case involving the state's interest add-back law, and counseling Chevron in its challenge to a new city tax that raised its business license tax over $20 million.

Sources say: "A strong and deep bench."

KEY INDIVIDUALS San Francisco-based William Bonano is lauded for his expertise in international tax planning and controversy matters, covering examinations, litigation and appeals. He has substantial experience within government, and interviewees say his "breadth and depth of experience are invaluable."

THE FIRM Clients praise this tax team for its litigation capabilities, strategic skills and deep level of experience. The team handles complex tax controversy matters, including audits and appeals, tax shelter litigation, tax refund and accounting issues. Recent highlights include counseling John Hancock in three Tax Court cases involving the tax treatment of its cross-border leveraged lease investments, and advising New York Life on tax refund litigation in US District Court. Other notable clients include Amazon.com, Liberty Media and Procter & Gamble.

Commercial Awareness "It combines strong technical knowledge with solid business judgment and a practical approach to problem solving."

KEY INDIVIDUALS Distinguished tax attorney Arthur Bailey earns accolades as "a leading insurance taxation litigator who has good instincts." His practice focuses on large, complex tax litigations, including the defense of cross-border and tax-advantaged investments. Recent highlights include representing John Hancock in several Tax Court cases. Matthew Lerner is a "sharp and aggressive litigator," sources say. He handles a wide range of controversies, covering criminal tax, debt versus equity classification, corporate spin-offs, tax accounting and valuation issues. New entrant Walker Johnson is recommended for his "strong practical and technical skills," especially in the area of taxation of insurance companies and other financial institutions. He handled the John Hancock matter and advised New York Life.

THE FIRM White & Case has a strong track record in advising clients on tax controversies, covering examinations, investigations, audits and appeals in domestic and cross-border matters. Insurance taxation is also a practice focus. Noted for its worldwide reach and depth of experience, the group advises a diverse range of international clients.

Sources say: "A strong team with young talent coming through."

KEY INDIVIDUALS Michael Quigley moves into the top tier, having earned universal praise as a "fantastic lawyer who is very, very good on his feet in court, tremendously smart and inspires absolute confidence in his clients." He advises on a wide range of controversy and litigation matters, covering disputes over transfer pricing, civil fraud penalties, valuations and life insurance company taxation.