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Miller & Chevalier Chartered

Washington, DC

Miller & Chevalier Chartered - Washington, DC
  • 655 Fifteenth Street, NW
  • Suite 900
  • Washington, DC
  • District of Columbia
  • USA
  • 20005-5701
  • Chair: Anthony F Shelley
  • Number of lawyers: 90
  • Languages: Arabic, Azerbaijani, Danish, Farsi, French, German, Hebrew, Italian, Mandarin Chinese, Portuguese, Russian, Spanish, Turkish, and Urdu
  • Website: www.millerchevalier.com

Firm Overview:
Founded in 1920, Miller & Chevalier is a Washington, DC law firm with a global perspective and leading practices in tax, employee benefits (including ERISA), international law and business, white collar and internal investigations, complex litigation, and government affairs. Over the past three years, Miller & Chevalier has represented nearly 40% of the US Fortune 100 and one-third of the Global 50. A trusted partner to clients throughout the United States and around the world, Miller & Chevalier assists them with their most complex problems and strategic opportunities.

Main Areas of Practice:  

Tax: Miller & Chevalier was founded as the first federal tax practice in the United States. The firm’s administrative and tax controversy practice solves clients’ most difficult problems administratively and in the courts. The firm has successfully litigated several of the largest tax cases in US history. In the area of tax planning and consulting, the firm regularly handles all of the US federal tax aspects of complex, multi-billion dollar, multinational transactions. In addition, the firm represents clients in complex tax policy matters. Miller & Chevalier lawyers have a broad range of technical experience and industry background, spanning financial products and structured finance, international tax, tax accounting, corporate tax, partnership tax, transfer pricing, S corporations, criminal tax, tax policy, tax credits and incentives, taxation of natural resources, and withholding tax issues.
Contact: Patricia J Sweeney
Tel: 202 626 5926

International: Miller & Chevalier’s international practice offers clients experience with a wide variety of trade and investment policy issues, as well as many aspects of the increasingly interrelated areas of international legal and regulatory compliance. The firm’s experience includes the Foreign Corrupt Practices Act (FCPA) and international anti-corruption laws; US anti-boycott regimes; civilian and military export controls; economic sanctions; customs; antidumping, countervailing duty, safeguards, and market disruption proceedings; and trade policy and legislation. The firm has proven experience handling complex and diverse projects throughout the world; and in the past five years alone, Miller & Chevalier lawyers have been on the ground in nearly 60 countries.
Contact: Kathryn Cameron Atkinson
Tel: 202 626 5957

Litigation: Litigation comprises two-thirds of the firm’s practice, with Miller & Chevalier lawyers combining extensive civil and criminal trial experience, both jury and non-jury, with deep technical capabilities in the substantive areas of tax; white collar crime and internal investigations; ERISA and fiduciary issues; False Claims Act and qui tam matters; and government contracts. In addition to the firm’s focused litigation experience, it has depth in disputes involving complex commercial transactions. Miller & Chevalier’s lawyers have appeared before more than 25 different federal agencies, many state courts, the vast majority of the federal trial courts in the country, every federal court of appeals, and the United States Supreme Court.
Contact: Mark Rochon
Tel: 202 626 5819

Employee Benefits: Miller & Chevalier’s employee benefits practice offers a full range of consulting, planning, and controversy services to clients facing the challenges of increased audit and regulatory scrutiny in the benefits area. In addition, the practice features significant ERISA litigation capabilities, as well as policy experience, which is critical in a business environment characterized by tremendous regulatory and legislative change. The employee benefits group advises clients in a variety of areas, including qualified plans; non-qualified deferred compensation; non-ERISA fringe benefits; health and welfare benefits, including healthcare reform; payroll taxes; worker classification; information reporting; and penalty abatement.
Contact: C Frederick Oliphant, III
Tel: 202 626 5834

Government Affairs: Miller & Chevalier focuses on helping domestic and foreign clients design and shape policy and comply with both US and international legislation and regulation. The firm offers more than just critical access to key decision makers; it provides substantive representation to clients on tax, employee benefits, healthcare, international trade, and energy policy issues. The firm also provides the knowledge, background in government, and substantive experience clients need to frame their issues credibly and successfully.
Contact: Marc J Gerson
Tel: 202 626 1475

Areas of Practice

  • Tax
  • International
  • Litigation
  • Employee Benefits
  • Government Affairs


Employee Benefits & Executive Compensation - District of Columbia

What the team is known for Small but formidable group serving a significant proportion of the Fortune and Global 100 companies across the financial, restaurant, energy and technology sectors. Offers comprehensive, personalized subject matter expertise and staunch advocacy in complex arenas such as information reporting, fringe benefits and government agency matters.

Strengths (Quotes mainly from clients)
"Miller & Chevalier provides a level of tax advice to our company that is of the very highest quality. The firm always has a vast pool of talented professionals on the bench and under the watchful eye of the most experienced, top attorneys in any given area of tax law."

"In my view the firm is head and shoulders above other tax advisers and provides significant value to every project they are assigned. They have the unique ability to identify potential issues and recommend solutions that are practical."

Notable practitioners  

Marianna Dyson has an expansive perks and fringe benefit consulting, compliance and tax controversy practice that continues to go from strength to strength. She is noted for her wealth of government and private sector experience.

Fred Oliphant focuses on the federal tax concerns of employee benefit and executive compensation within Fortune 500 companies, with extensive representation experience in front of the IRS, Treasury and DOL. His sophisticated understanding of various plan intricacies and IRS section codes is celebrated by clients, who note both his "very strong technical knowledge" and his ability to "boil the complicated down into understandable fashion."

Gary Quintiere maintains his concentration on benefits matters, including 401(k)s, ESOPs, and Pension Protection Act funding and cash balance conversions for pension plans. He continues to bring his lengthy experience to bear, with clients commending his acumen, responsiveness and "breadth of experience in dealing with agencies."

Dual tax and employee benefits practitioner Michael Lloyd covers, among other concerns, a broad range of information reporting and withholding issues, especially for large, multinational and tax-exempt organizations.

Up-and-comer Elizabeth Drake continues to build on her existing counsel and advocacy experience, working across the varied plans spectrum, including on fringe benefit, multiemployer, health and welfare, and defined benefit plans - with a particular concentration on ERISA compliance and tax requirements. Clients note her "really strong technical knowledge and ability to research practical, sound legal solutions."

Fellow rising star Anthony Provenzano holds a triple focus on tax, ERISA and securities as applied to compensation and benefits, including IRS, PBGC and DOL controversies. Clients rate him "very good on 409A issues."

Litigation - District of Columbia

What the team is known for Particularly commended for its robust white-collar and FCPA and anti-corruption practices. Extensive jury trial experience, both nationally and internationally, acting for both individuals and corporate entities in high-profile cases.

Strengths (Quotes mainly from clients)
"They're very practical in their solutions and they have noteworthy core expertise."

"They're very responsive and their approach is balanced and reasonable."

Work highlights Successfully averted charges brought by the DOJ and IRS against Jon Flask, accused of criminal conspiracy and tax obstruction claimed to be worth more than $200 million.

Notable practitioners  

Much of Barry Pollack's practice concentrates on complex financial litigation. He is particularly noted for his considerable courtroom experience and strong trial capabilities. Clients praise him for being "accessible, responsive and proactive – all the things you want in outside counsel."

Litigation department chair Mark Rochon has far-reaching expertise in FCPA and fraud investigations, including insider trading, accounting and bank fraud matters. He wins acclaim for his tireless approach to matters, and is also singled out for his "unique strategic ability" and "affable nature."

The "accomplished, experienced and very effective" Richard Hibey is a distinguished customs lawyer. He concentrates on defending clients against criminal and civil enforcement actions, and on advising on customs compliance, tariff avoidance techniques and general customs planning.

Andy Wise has extensive trial experience at both a federal and state level, representing clients in matters concerning securities, tax and honest services fraud allegations. He earns particular praise for his fine judgment.

Tax - District of Columbia

What the team is known for Provides advice and representation in a broad range of controversies, transactions and tax policy matters. Noted for the strength of its expertise in federal appeals.

Strengths (Quotes mainly from clients) 
"They get to the heart of the matter very quickly. You couldn't ask for anything more from them." 

"They are always highly competent, and they are very responsive. They have really established their technical expertise."

Notable practitioners  

Stephen Gertzman is an expert in the field of tax accounting, and is regarded as "one of the wisest men in the area." "He is great," states a client: "If you have an issue in which you need to explore options, he is one of the best." 

Lawrence Gibbs specializes in handling controversies, litigation, planning and transactions for a range of clients, including tax-exempt organizations, corporations and high net worth individuals. "He is very highly regarded and a very able and knowledgeable tax lawyer," states a market source.

Phillip Mann offers advice and representation to foreign and domestic clients facing tax issues involving policy, controversies and legislation. He is admired by market sources for his technical ability.

Rocco Femia handles a variety of international tax matters, including those involving controversies, policy and planning. He offers advice and representation to multinational corporations, and is regarded as a "very capable" lawyer who "provides high-quality work and thoughtful advice." 

James Warren has established a federal tax practice covering controversies, accounting issues and transactions. He has appeared before the IRS in audits and appeals, and is noted for his proficiency in the field of utilities. 

Alexander Zakupowsky is a tax controversy specialist. His areas of expertise include transfer pricing, advance pricing agreements and competent authority matters, and he is regarded as a practitioner who "handles clients very well and is very knowledgeable and able." 

Linda Carlisle handles a broad range of international and domestic corporate tax matters. Her areas of expertise include partnerships and reorganizations, and she is regarded as "a very focused lawyer" who is "very experienced and very active in the tax world."

FCPA - Nationwide

Basic facts about the department
Key office is Washington, DC.

What the team is known for Maintains an excellent reputation for providing sophisticated compliance advice. Has significant experience in handling investigations and enforcement actions conducted by the DOJ and SEC.

Strengths (Quotes mainly from clients)
"They help us spot issues before we have to deal with them and we get very pragmatic counsel. They tell us how things are and how we can most effectively run our business in a compliant fashion. They're very easy to communicate with."

"They've been doing this for many years. They see the issues, and know the jurisdictions and how they intersect." 

Notable practitioners  

Homer Moyer is widely considered one of "the deans of the FCPA Bar." Sources characterize him as a talented and impressively experienced attorney who is particularly adept at providing compliance advice.

Clients rely on Kathryn Cameron Atkinson to assist them in structuring their compliance programs. Commentators note that "she is a real expert on compliance and corporate governance as it relates to the FCPA."

International Trade - Nationwide

What the team is known for Advises multinational corporations on US and international export and sanctions issues. Draws clients from a wide variety of sectors, including technology, energy and defence.

Strengths (Quotes mainly from clients)
"Very well plugged in to things in DC."

Notable practitioners  

Larry Christensen is a prominent figure in the area of export controls and sanctions. Sources report that his government background gives him a great perspective on compliance issues.

Tax - Nationwide

Basic facts about the department
Key office is DC.

What the team is known for Offers advice and representation to large companies facing controversies. Has particular expertise in matters concerning fraud. 

Strengths (Quotes mainly from clients)
"They have an incredibly deep bench with wide expertise. They can handle both domestic and international matters, and they do it really well." 

"The team instills confidence in the minds of non-technical people because they communicate well." 

Notable practitioners  

Kevin Kenworthy handles a broad range of controversies for clients in the oil and gas industry. He is valued for having the ability to "take technical tax matters and turn them into understandable briefs."

Alan Horowitz is regarded as "one of the rare people who is both an appellate litigator as well as an expert in taxation." He is an authority on federal tax appeals.

Tax - Nationwide

This firm is classed as a "Other Noted Firm".

Other Noted Firms are firms that are active in this practice area but have not yet been ranked.