The Washington DC office of Latham & Watkins LLP is home to its ‘competent and creative’ tax controversy practice. The firm continues to build on its impressive track record of success in litigation in the Tax Court, the Court of Federal Claims, District Courts, Courts of Appeal, the US Supreme Court, and state courts, and continues to new precedents. In a high-profile case following the Supreme Court’s landmark decision in Loper Bright Enterprises v. Raimondo, which enables courts to challenge regulations, the firm successfully challenged federal rules issued in the wake of 2017 tax reform concerning how US domestic corporations are taxed on income related to controlled foreign corporations, a matter led by Jean Pawlow. Miriam Fisher, who chairs the global tax controversy practice, recently acted for Occidental Petroleum in a Tax Court matter concerning the largest environmental remediation settlement in history. Brian McManus, who is also chair of the Boston tax team, focuses his DC practice on controversy matters with broader national tax policy implications. Joshua Wu and Andrew Strelka are also key practitioners.
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Position

Brian McManus, Chair of Latham & Watkins’ Boston Tax Department, advises companies and high net-worth individuals in all phases of civil and criminal tax disputes.

Widely recognized as one of the nation’s leading tax litigators, Brian helps clients confidentially resolve a range of controversies — from Internal Revenue Service (IRS) audits and appeals to litigation before federal and state courts throughout the United States. He delivers clear and technically astute counsel to a diverse mix of American and international clients, including multinational and Fortune 500 corporations from diverse industries (such as technology, banking, insurance, energy, pharmaceuticals, airlines, entertainment, and retail), global professional services firms, international charitable organizations, trust companies, and offshore corporate providers.

Drawing on nearly two decades of “inside the Beltway” experience, Brian regularly handles controversy matters with broader tax policy implications. His Washington ties include serving as an Adjunct Professor of Law at Georgetown University Law Center where he currently teaches IRS Practice and Procedure in the graduate tax (LLM) program.

Brian brings a winning track record in court handling some of the nation’s largest tax disputes. His work encompasses all areas of federal and state taxation, with an emphasis on disputes involving cross-border and international tax matters, sophisticated corporate transactions, enterprise and asset valuations, transfer pricing, partnerships, tax-exempt organizations, oil and gas taxation, tax shelters, promoter penalty defense, and cryptocurrency. He also frequently handles sensitive tax matters involving allegations of fraud and potential criminal tax charges, as well as voluntary disclosures of domestic and offshore filing errors. Brian is admitted to practice before the US Court of Appeals for Federal Circuit, the US Tax Court, the US Court of Federal Claims, and the US District Court for the District of Massachusetts.

Brian, who serves as a Vice Chair of the American Bar Association (ABA) Tax Section's Civil and Criminal Tax Penalties Committee, regularly speaks at national tax conferences and on podcasts. He is also the author of numerous tax controversy-focused articles.

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Testimonials

Collated independently by Legal 500 research team.

  • ‘What is strongest about this team is a combination of very strong substantive knowledge with incredible knowledge about what other technology companies are doing w/r/t equity and executive compensation and related issues of disclosure, etc.’

    ‘The team is very knowledgeable in the area but more importantly, they are practical with their advice which comes from extensive experience working on transactions.’

    ‘A fantastic group of lawyers.’

    ‘Competent and creative; advice proves sound year after year.’

Key clients

  • Netflix Occidental Petroleum Microsoft Corporation Siemens Corporation Citigroup Inc. Varian Medical Systems, Inc Denham Capital Management LP

Work highlights

Representing Netflix in Colorado and Utah state and local tax matters regarding the taxation of streaming services. Also representing Netflix in 15 putative class action lawsuits brought by cities in Arkansas, California, Illinois, Indiana, Kansas, Louisiana, Missouri, Texas, Tennessee, Ohio, Nevada. Kentucky, New Jersey, and Georgia, alleging that Netflix and other streaming service providers owe franchise fees when their subscribers access video content over Internet connections located in the public rights-of-way.
Representing US oil and gas company Occidental Petroleum in significant federal tax litigation recently tried in the US Tax Court relating to the largest environmental remediation settlement in history (US$5+ billion).
Advising Microsoft with respect to significant transfer pricing issues covering tax years 2004 through 2017 currently pending before the IRS in the transition stage from audit to IRS Appeals.