Latham’s Tax Controversy Practice lawyers have unsurpassed credibility, unparalleled procedural expertise and strategic thinking, and a broad array of experience in dealing with the US Internal Revenue Service (IRS) in administrative proceedings, in all available courts, and before the IRS Office of Professional Responsibility. These lawyers also work with Latham and other firms’ transactional tax lawyers during the planning of a transaction to identify and minimize potential tax controversies.
Although Latham has extensive, successful litigation experience, the firm’s lawyers recognize the cost, financial reporting, non-public, and temporal benefits of resolving cases short of litigation, and have an acknowledged reputation of devising and negotiating unique resolutions during the administrative process. These talents have been used in substantive matters ranging from complex international and corporate issues to employee benefit and excise taxes.
The Tax Controversy Practice includes lawyers who have experience with the US tax authorities’ perspective at every stage of a potential tax controversy. Members of the group have previously served at the IRS Office of Chief Counsel, the US Department of Justice Tax Division, and the Department of Treasury Office of Tax Policy. They have instructed IRS Revenue Agents and Appeals Officers and IRS and Justice Department trial lawyers, and have taught the administrative tax controversy and tax litigation courses at Georgetown University Law Center and elsewhere.
Whether handling an entire controversy or a discrete element, the team has the experience and expertise to achieve optimal results for clients using all available administrative procedures and in the most efficient manner. During the audit process, controversy lawyers regularly assist clients in the following:
- Negotiating the scope of an audit
- Formulating IDR responses
- Responding to or contesting summonses
- Drafting position papers
- Obtaining pre-filing agreements, private letter rulings, and technical advice memoranda
The team also has experience during the administrative appeals process in resolving disputes using the Fast Track Settlement program, traditional appeals negotiations, mediation, and arbitration.
In litigation, the firm's familiarity with the substantive, procedural and evidentiary rules enables its lawyers to counsel clients as to a coherent and consistent strategy to obtain the desired resolution after a case has been docketed. When trial is unavoidable, Latham lawyers have successfully represented clients before the Tax Court, the Court of Federal Claims, various US District Courts and Circuit Courts of Appeals, and the US Supreme Court.