Overview

Maria Critelli is an associate in Mayer Brown’s Chicago office and a member of the Tax Controversy & Litigation and International Tax & Transfer Pricing practice groups.

Maria has represented corporate, partnership, and individual taxpayers in all stages of tax controversy, including examination, administrative appeal, litigation, trial, and appellate practice. Her litigation experience includes matters filed in the United States Tax Court and Federal District Courts. Prior to joining Mayer Brown, Maria was a clerk to the Chief Judge of the United States Tax Court. She uses this experience to advise clients on effective trial preparation and presentation.

Maria frequently presents on issues relating to Tax Court Practice and Procedure.

Experience

  • Hyatt Hotels Corporation & Subsidiaries v. Commissioner of Internal Revenue, T.C. Docket No. 013858-17 (Tax treatment of customer loyalty program).
  • Cross Refined Coal, LLC v. Commissioner, T.C. Docket. No. 19502-17, Index No. 177 (U.S. Tax Ct. Aug. 29, 2019) (The Tax Court held that a refined coal production partnership was a bona fide partnership and that its partners were bona fide partners).

Education

University of Iowa, JD, with distinction

Benedictine College, BA, summa cum laude

New York University School of Law, LLM in Taxation

Admissions

  • Illinois
  • Iowa