“…experienced, practical and a strong business partner.”Chambers USA
Tax Litigation: John is an experienced advocate in federal tax disputes faced by multi-national corporations. He has represented clients in some of the most complex tax litigation in the country. The amounts at stake in federal tax disputes can often be staggering. So big, in fact, that it often seems cases become “too big to settle,” as the positions of the tax authorities and taxpayers are separated by hundreds of millions, and even billions, of dollars. John is adept at bridging this gap, having participated in multiple settlements of multiple disputes in which the dollars at stake reached into ten digits.
IRS Administrative Proceedings: John’s practice emphasizes issue resolution at the earliest stage feasible, not just on the steps of the courthouse. To that end, John has experience using a broad set of alternative dispute resolution tools, including:
- Tax Court-supervised mediation;
- IRS Appeals review of docketed issues;
- Early referral to Appeals
- Fast Track and Appeals Mediation;
- Pre-filing Agreements (PFAs); and
- Competent Authority and Advanced Pricing Agreements (APAs).
John frequently advises clients in addressing the types of evidentiary privileges most commonly encountered by the Tax Department (e.g., attorney-client, tax advisor, work product privileges) and represents taxpayers in associated administrative summons enforcement matters where necessary.
International Tax and Transfer Pricing: The mainstay of John’s controversy practice relates to disputes surrounding international tax matters, especially transfer pricing. As a complement to John’s controversy practice, he also regularly advises clients on how to structure and defend transactions with significant transfer pricing implications, including cross-border transfer pricing of tangible and intangible property, shared headquarter services, and cost sharing arrangements. He has advised both US taxpayers with respect to international tax implications of off-shore operations, as well as non-US taxpayers with respect to the implications of their US activities. John is co-editor of Best Methods, Mayer Brown’s blog dedicated to the latest transfer pricing guidance, developments and cases.
John has been recognized by Chambers USA (Tax Controversy - Illinois) since 2016 and in the International Tax Review’s Tax Controversy Leaders guide since 2011. In addition, he is recognized as a “leading lawyer” by Legal 500. Chambers has described John as “a very impressive lawyer” and an “experienced, practical and a strong business partner.”
- Hyatt Hotels Corporation v. Commissioner, T.C. Docket No. 13858-17 (tax consequences of customer loyalty program)
- Eaton Corporation v. Comm'r, (T.C. Memo 2017-147). (IRC 482 reallocations and the cancelation of advance pricing agreements).
- 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).
- United Parcel Service of America v. Commissioner of Internal Revenue, 254 F.3d 1014 (11th Cir. 2001), rev’g and remanding, T.C. Memo. 1999-268, 78 T.C.M. (CCH) 262 (1999) (vacating Tax Court’s finding on sham, assignment of income and penalties).
- Nestlé Holdings, Inc. v. Commissioner of Internal Revenue, T.C. Memo. 2000-374 (unagreed computation under Tax Court Rule 155; IRS held to Stipulation).
- Comcast Corporation v. Commissioner of Internal Revenue, T.C. Docket No. 10983-99, decision entered March 17, 2000 (application of I.R.C. § 83 to warrants issued in public LBO).
- Milwaukee Safeguard Insurance Co. et al. v. Selcke, 179 Ill.2d 94 (1997) (striking a state tax on constitutional grounds).
Northwestern University School of Law, JD
University of Illinois, BA, finance, with distinction
Certified Public Accountant, Illinois
- US District Court for the Northern District of Illinois
- US Court of Federal Claims
- US Tax Court