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 in the United States Tax Court. His experience includes significant corporate matters involving transfer pricing, debt-equity characterization, partnership transactions, substance-over-form arguments, and penalties. Daniel joined the firm in 2015.


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