Tax Controversy and Litigation

Represented a cryptocurrency business in relation to its tax audit across a number of income years. This matter involved novel and complex issues around source of cryptocurrency services income, transfer-pricing issues where software and associated IP is developed and used within a multinational group, the ATO approach to analysing DEMPE functions, and the ATO approach to its own guidelines on tax residence.

Represented a publicly listed company in relation to a dispute before the Administrative Appeals Tribunal (now referred to as the Administrative Review Tribunal) relating to its research and development tax offsets claimed for a particular year.

Represented a family office with a tax audit in relation to various entities within the group. Provided responses to complex tax matters across a number of income years, such as deductions available for bad debts under the income tax legislation, present entitlement to trust distributions, application of Section 99 of the Income Tax Assessment Act 1936 (Cth), and transfer of precious metals.

Represented a multinational company providing tools for remote work and collaboration in a dispute with the Texas Comptroller of Public Accounts as to whether company products were subject to state and local sales tax. Relied on our substantial skill and experience with similarly situated companies/issues. Successfully resolved the matter.

Represented US and non-US-resident individual taxpayers regularizing their US income tax filing obligations through the full IRS Offshore Voluntary Disclosure Program (OVDP).

Represented a medical centre operator with a payroll tax audit in Queensland.

Represented a multinational investment manager in administrative disputes against the California Franchise Tax Board and the Minnesota Department of Revenue relating to proposed adjustments to the taxpayer’s historical tax liability as a result of policy positions affecting the financial services industry. Relied on our longstanding relationships with multiple taxpayer advocacy and industry and trade associations to bring to bear additional political support for our client’s preferred outcomes.

Represented partners of a mortgage business to obtain a full IRS concession in Tax Court litigation in a dispute over the deductibility of a settlement with DOJ.

Represented a national (US) nonprofit organization in an IRS audit regarding tax-exempt status.

Represented individuals in an IRS criminal investigation related to bank transfers.

Represented a taxpayer in an Oregon Tax Court action seeking refund of state income tax paid on deemed dividend of earnings and profits from controlled foreign corporations. Our client won the judgment, which the DOR appealed to the Oregon Supreme Court.

Represented an online events marketplace in connection with negotiating multiple state and local tax settlement agreements. Also represented the client in an administrative dispute relating to certain historical state and local tax liabilities. Relied on our longstanding relationships with senior agency personnel in multiple states to secure advantageous treatment on historic liabilities, as well as to secure clear guidance on going-forward tax treatment.

Represented our client in an IRS gift tax examination. The IRS proposed deficiencies totaling in excess of US$50 million and ultimately settled for less than US$2 million.

Represented several green energy clients in responding to reviews by the Australian Taxation Office of the taxpayers' claims for the research and development tax incentive, ensuring vital funding is available to support groundbreaking research in the energy transition.

Represented our client regarding IRS assertions of income tax deficiencies in excess of US$70 million against family members who allegedly engaged in so-called "Midco" tax shelter transactions. Filed Tax Court petitions and ultimately settled for less than US$5 million.