Daniel Emas is a Tax Controversy associate in Mayer Brown’s Chicago office. Daniel represents corporate, partnership, and individual taxpayers in all stages of federal tax controversy, including examination, administrative appeals and litigation.

Daniel’s experience includes significant tax cases before the United States Tax Court involving complex issues including transfer pricing, debt-equity characterization, partnership transactions, and penalties. He has played a key role in case development, discovery, witness preparation, taking and defending depositions, motion practice, summary judgment briefing, trial and post-trial briefing. 

Daniel is also a regular contributor to Best Methods, Mayer Brown’s blog on transfer pricing issues.


Creighton University, BA, summa cum laude

The University of Chicago Law School, JD


  • Illinois


  • US Tax Court
  • US District Court for the Northern District of Illinois