The tax policy and government affairs team at Miller & Chevalier Chartered combines government experience with technical tax expertise, working with clients to create and implement strategies around tax legislation. Marc Gerson heads the Washington DC-based team, drawing on experience gained as Majority Tax Counsel to the House of Representatives Committee on Ways and Means. In February 2025 Michael Desmond joined the team from Gibson, Dunn & Crutcher LLP. Desmond’s practice includes an emphasis on administrative tax policy, tax controversy, and litigation. Layla Asali is the go-to for issues involving the taxation of cross-border transactions, and Rocco Femia has experience counseling clients on the implications of international tax developments and enforcement on cross-border supply chains. Jorge Castro departed the team in September 2025.
Legal 500 Editorial commentary

Testimonials

Collated independently by Legal 500 research team.

  • ‘Marc Gerson is very well-connected on the Hill and with Treasury. He is up to date on all the latest developments in the tax space. Additionally, he is a tax practitioner himself (unlike many other tax lobbyist) and hence he fully understands the impact of tax legislation and regulations on his clients.’
  • ‘Miller and Chevalier brings expertise, the right connections and speed to the table every time we work on a project/issue with them.’

  • ‘Marc Gerson and Michael Desmond are outstanding partners. They always know who to call, offer sound advice, are responsive and very proactive.’

  • ‘The attorneys from the various practices know each other well and work exceptionally well together and they work well with other law firms that may be collaborating on a project. They also are extremely responsive and deadline oriented. They typically create the impression that you are their only client.’

  • ‘They are always highly professional and very pleasant to work with. Layla Asali and Rocco Femia are our core team and they are excellent.’

  • ‘Miller & Chevalier has unrivaled experience and excels in the area of government relations. They helped drive a positive result on multi-year legislative effort. Early on, they assumed a leadership role, coordinating the efforts of multiple interested parties and trade organizations.’

Key clients

  • McDonald's Corporation
  • T-Mobile US, Inc.
  • Netflix, Inc.
  • Nokia of America Corporation
  • American Staffing Association
  • American Fidelity Assurance Company
  • Garmin Ltd.
  • Hunt Companies
  • Newhouse Broadcasting
  • Darden Restaurants, Inc.

Work highlights

Secured the extension and the enhancement of the employer paid family medical leave credit as part of H.R. 1 (the One Big Beautiful Bill Act (OBBBA)) on behalf of a large privately owned insurance company.
Successful in having unfavorable proposed regulations issued by the Departments of Health and Human Services (HHS), Labor, and the Treasury repealed that would have increased the taxation of employer-provided fixed indemnity insurance plans, on behalf of multiple supplemental insurance companies.
Successfully represented a coalition of US-based and foreign-based multinational corporations in securing legislation in H.R. 1 (the One Big Beautiful Bill Act), to restore the limitation on downward attribution of stock ownership in applying the constructive ownership rule.
Practice head

Marc Gerson

Other key lawyers

Michael Desmond; Layla Asali; Rocco Femia