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 represents corporations, partnerships, and individual taxpayers in all stages of tax controversy, including examination, administrative appeal, litigation, trial, and appellate practice. She assists clients in litigation filed in the United States Tax Court, Court of Federal Claims, and Federal District Courts. Since joining Mayer Brown, Maria has participated in three multi-week trials in the United States Tax Court. During those trials, she supported the preparation and presentation of lay and expert witnesses.

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.

Areas of Focus

Practices

Experience

  • Anadarko Petroleum Corp. et al. v. Commissioner of Internal Revenue, T.C. Dkt. Nos. 23018-18, 23019-18 (Ongoing case challenging the IRS’s determination that a settlement payment is not deductible)
  • Hyatt Hotels Corporation v. Commissioner, T.C. Memo 2023-122 (ruling in taxpayer’s favor on a section 481 change in method of accounting issue that represented about 95% of the total dollars at issue in a dispute concerning the taxation of a loyalty rewards program)
  • Cross Refined Coal, LLC v. Commissioner, 45 F.4th 150 (D.C. Cir. 2022) aff’g T.C. Docket No. 19502-17, Index No. 177 (Aug. 29, 2019), No. 20-1015 (D.C. Cir. August 5, 2022) (holding that refined coal partnership was a bona fide partnership and affirming that, where a partnership undertakes an activity made profitable by tax credits, it engages in legitimate business activity for tax purposes)
  • Cross Refined Coal, LLC v. Commissioner, T.C. Docket. No. 19502-17, Index No. 177 (U.S. Tax Ct. Aug. 29, 2019) (finding that refined coal production partnership was a bona fide partnership and that its partners were bona fide partners)

Perspectives

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Events

News

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

Court

  • US District Court for the Eastern District of Wisconsin
  • US Tax Court