McDermott Will & Emery LLP has a deep bench of tax controversy specialists across the US, with in-depth understanding of federal, state and local, and international matters. Tim Shuman in Washington DC and SALT specialist Cate Battin in Chicago lead the practice. Battin successfully represented 3M and Orthofix in a South Carolina sales tax dispute challenging the constitutionality of a tax exemption that applied only to companies based in the state. Susan Ryba in Chicago, who joined from Baker McKenzie LLP in 2024, has a federal tax controversy practice that focuses on clients in the technology, healthcare, and pharmaceutical sectors, as well as high-net-worth individuals. In New York, Michael Hilkin focuses on SALT matters, and Michael Scarduzio in handles civil and criminal tax litigation. Stephen Kranz in DC and Charles Moll in San Francisco are also key member of the firm’s highly regarded SALT practice. Based in Houston, Shawn O’Brien focuses on tax disputes and controversies involving state, federal and international tax authorities.   He is currently acting for Apache Corporation in a case concerning specified liability loss carryback of more than $200m and research and development tax credits of over $100m.
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Accolades

Client satisfaction

Key clients

  • 3M and Orthofix
  • Apache Corporation
  • Citgo Petroleum Corporation
  • Digital Goods and Services Coalition (DGSC)
  • Marathon Petroleum
  • Mastercard International
  • PepsiCo
  • State Tax After Reform and Recession (STARR) Partnership
  • Taylormade Golf Company; TopGolf Callaway Brands Corp.
  • US Chamber of Commerce, NetChoice and the Computer & Communications Industry Association

Work highlights

Successfully challenged a South Carolina sales tax exemption on behalf of 3M and Orthofix, with the state’s Supreme Court verdict setting constitutional precedent and resulting in tax refunds for our clients.
Represented Apache Corporation in a $300 million tax dispute before the US Tax Court, addressing specified liability loss carryback and eligibility for research and development tax credits.
Representing the Golden State Warriors in contesting the San Francisco Assessor’s $2 billion valuation of Chase Center and surrounding property.

Lawyers

Leading associates

Leading associates with regular involvement in their team's key work, and recognition from peers or clients as being ones to watch.

Practice head

Tim Shuman; Cate Battin

Other key lawyers

Susan Ryba; Michael Scarduzio; Michael Hilkin; Stephen Kranz; Charles Moll; Shawn O'Brien