Overview

May Chow represents taxpayers at all levels of federal tax controversy, including IRS audits, administrative appeals, competent authority, and litigation. Her experience encompasses international tax and transfer pricing matters for several multinational companies in the life sciences industry. She is also a regular contributor to Best Methods, Mayer Brown’s blog on transfer pricing issues.

In her pro bono practice, May advises prominent organizations on nonprofit law and assists them in obtaining exempt status.

May served as a law clerk to the Honorable Stephen Murphy of the United States District Court for the Eastern District of Michigan. During her clerkship, she gained exposure to how judges evaluate the testimony of experts, including economic experts, from the bench.

She earned her JD, cum laude, from Harvard Law School, where she won Dean’s Scholar Prizes in Administrative Law and International Taxation. During law school, May served as co-president of the Harvard Asia Law Society and as executive editor of the Harvard Journal of Law and Public Policy. She holds a BA with Highest Distinction from the University of Michigan.

Areas of Focus

Practices

Experience

  • Guidant LLC v. Commissioner of Internal Revenue, T.C. Docket No. 5501-12 (IRC § 482 reallocations).
  • Cardiac Pacemakers, Inc. v. Commissioner of Internal Revenue, T.C. Docket No. 5502-12 (IRC § 482 reallocations).
  • Boston Scientific Corporation v. Commissioner of Internal Revenue, T.C. Docket No. 26876-11 (IRC § 482 reallocations).
  • Guidant LLC v. Commissioner of Internal Revenue, T.C. Docket No. 5989-11 (IRC § 482 reallocations).
  • Cardiac Pacemakers, Inc. v. Commissioner of Internal Revenue, T.C. Docket No. 5990-11 (IRC § 482 reallocations).
  • Cardiac Pacemakers, Inc. v Commissioner of Internal Revenue, T.C. Docket No. 10985-11 (IRC § 367 allocations).

Perspectives

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Education

University of Michigan, BA, with highest distinction

Harvard Law School, JD, cum laude

Executive Editor, Harvard Journal of Law and Public Policy

Admissions

  • Illinois

Court

  • US Tax Court