Miriam Fisher is Global Chair of the Tax Controversy Practice of Latham & Watkins, and her practice focuses on federal and state tax controversy and litigation.

Miriam has an active tax litigation practice in federal and state trial and appellate courts, where she successfully represents domestic and multi-national businesses, non-profits, and high global wealth individuals in disputes involving a wide variety of sophisticated tax matters.

At the examination and appeals stages of tax controversies, Miriam achieves client goals through good communication, strong substantive and procedural knowledge, innovative, resolution-oriented strategies, and litigation-preparedness. She is highly regarded by clients and peers for her ability to lead trial teams in complex tax litigation and to navigate negotiation and resolution of sensitive, high-stakes disputes.

Miriam also handles sensitive tax matters involving allegations of fraud and helps clients avoid severe penalties and potential criminal charges. She often leads clients through voluntary disclosure and correction of compliance errors.

Miriam frequently speaks and writes on issues involving tax procedure, policy, and ethics. She is admitted to practice before the US Tax Court, various US District Courts, US Court of Federal Claims, and the US Courts of Appeals for the Second, Third, Fourth, and Federal Circuits.

Miriam is consistently ranked as a leading tax lawyer by Chambers USA. Sources describe her as “professional, responsive, practical, articulate, confident, and mindful of budgets” with “world class” tax controversy and litigation experience (Chambers USA 2017), also noting, “she’s 100% the kind of attorney that both sides want" (Chambers USA 2018). In 2018, The American Bar Association Tax Section Civil and Criminal Tax Penalties Committee honored Miriam with the Jules Ritholz Memorial Merit Award. She was named Best Lawyers’ Lawyer of the Year in Washington, D.C. for Litigation and Controversy – Tax in 2017 and 2019. She is also recognized as one of the elite leading lawyers inducted to The Legal 500's Hall of Fame, which includes fewer than 500 partners across the US “who have received constant praise by their clients for continued excellence,” in 2018. She has been recognized as a Tax Controversy Leader by the International Tax Review 2018, an annual guide that identifies leading tax lawyers and advisers based on nominations from hundreds of global tax directors and CFOs.

Professional Experience

  • American College of Tax Counsel
    • Regent and Fellow
  • ABA Section of Taxation
    • Council Director 2009 - 2012
    • Civil & Criminal Tax Penalties Comm.
      • Chair 2005 - 2007
      • Vice Chair 2003 - 2005
    • Appointments to the Tax Court Comm. 2011 - 2016
  • DC Bar Taxation Section
    • Chair 2001 - 2004
    • Tax Audits & Litigation Comm. Chair 1997 - 1999
  • University of Maryland School of Law
    • Board of Visitors 2001 - 2018
  • Georgetown University Law Center
    • Adjunct Professor 2002 - 2003
  • US Department of Justice Tax Division
    • Special Assistant to the Assistant Attorney General 1989 - 1991

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Miriam's representative experience includes:

  • 2012 US Tax Court victory in NA General Partnership v. Comm’r (“ScottishPower”) sustaining interest deductions arising from ~US$5 billion in cross-border intercompany debt
  • Successful 2018 refund litigation appeal in the US Court of Appeals for the Federal Circuit for Dreamworks Animation SKG involving the scope of the extraterritorial income exclusion
  • Taxpayer-favorable 2018 decision following trial in New York State court concerning allegations of fraud and lack of economic substance surrounding hundreds of millions of dollars invested in oil and gas exploration
  • Ongoing representation pre-litigation in a major transfer pricing dispute; current representations in examinations of inversion transactions
  • Favorably resolved litigation in the US Tax Court for Weyerhaeuser Corp., resulting in deferral of gain arising from a 2008 timberlands joint venture, where the IRS had argued for “disguised sale” treatment.
  • A full IRS concession obtained in 2017 on audit of a multi-billion dollar repatriation issue for a large multi-national media company
  • A full IRS concession obtained in 2016 at IRS Appeals of the proposed retroactive revocation of the tax-exempt status of a large non-profit
  • A rare taxpayer victory against the US Department of Justice in a promoter injunction proceeding, resulting in the return of US$500 million that had been seized, dismissal of the injunction, and award of costs, in US v. L. Donald Guess, et al. (S.D. CA 2005)*

*Matter handled prior to joining Latham

Bar Qualification

  • District of Columbia
  • Maryland

Education

  • JD, University of Maryland School of Law, 1985
    with honors
  • BA, Loyola College, 1982
    summa cum laude