Caplin & Drysdale, Chartered has a well-regarded tax controversy practice, handling international tax disputes, FBAR penalty matters, and state and local tax controversies. The team is particularly active in fraud investigations, reportable transaction defense, and professional responsibility proceedings. The practice is led by Scott Michel, who advises on civil and criminal tax controversies, including voluntary disclosures and cross-border investigations, and Charles Ruchelman, who focuses on captive insurance taxation and related disputes. Niles Elber represents clients in IRS examinations, administrative appeals, collections matters, and federal court litigation. Victor Jaramillo advises high-net-worth individuals in complex tax controversy matters, while Leila Carney handles IRS examinations and Office of Professional Responsibility proceedings. Benjamin Eisenstat focuses on economic substance doctrine disputes. Carolyn Schenck joined from the IRS in October 2025, and Mark Matthews retired in January 2025. All team members based in Washington DC unless otherwise stated.
Legal 500 Editorial commentary

Accolades

Client satisfaction: Lawyer & team quality

Testimonials

Collated independently by Legal 500 research team.

  • ‘Scott Michel is a strong leader of the team and takes a no-stone-unturned approach to identifying the right solution in tax disputes.’

  • ‘Scott Michel is one of the strongest attorneys in this firm, and his leadership is felt throughout the entire tax litigation community.’

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Key clients

  • New England Lobster Co., Inc.
  • Marc & Sue Worrall
  • WT Art Membership LP
  • Former Shareholders of Vance Finance and Holding Corporation

Lawyers

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Leading partners

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Practice head

Scott Michel; Charles Ruchelman

Other key lawyers

Niles Elber; Victor Jaramillo; Leila Carney; Benjamin Eisenstat; Carolyn A. Schenck