"Experienced, practical and a strong business partner."
Chambers USA

Overview

For over 25 years, clients have relied on John Hildy for advice in high-value federal tax disputes. Both in the courtroom and at the administrative stages, John’s background in both accounting and law makes him uniquely positioned to address complex tax controversies that require a deep understanding of a client’s business model and financial data, such as accounting method and transfer pricing issues.

Tax Litigation: John represents clients in some of the most complex tax litigation in the country. For instance, he recently led the legal team during a three-week trial in the US Tax Court on behalf of Hyatt Hotels Corporation, in a case involving the IRS’s attempt to change accounting methods for a guest loyalty program. Notably, he also led the team representing Boston Scientific Corporation in litigating over $4 billion of transfer pricing and related adjustments before the Tax Court.

IRS Administrative Proceedings: John is adept at bridging the gap between tax authorities and taxpayers, advising clients in dispute settlements in which the dollars at stake often reach into ten digits. John focuses on issue resolution at the earliest stage possible, not just on the steps of the courthouse. To that end, John works with clients to implement a broad set of alternative dispute resolution tools, including Tax Court-supervised mediation, traditional IRS Appeals and Appeals review of docketed issues, Early Referral to Appeals, Fast Track and Appeals Mediation, Pre-filing Agreements (PFAs), and Competent Authority and Advance Pricing Agreements (APAs). He frequently counsels corporate taxpayers on transfer pricing audits using the IRS’s transfer pricing “roadmap.”

Multi-national clients John has served are engaged in a wide range of industries including branded and generic pharmaceuticals, medical devices, telecommunications, heavy manufacturing, insurance and reinsurance, transportation, and hospitality, among others. John serves on the planning committee for the University of Chicago Tax Conference.

Areas of Focus

Practices
Industries

Spoken Languages

  • English

Experience

  • 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).

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Education

Northwestern University School of Law, JD

University of Illinois, BA, finance, with distinction

Certified Public Accountant, Illinois

Admissions

  • Illinois

Court

  • US District Court for the Northern District of Illinois
  • US Court of Federal Claims
  • US Tax Court
  • Recognized for Tax Controversy – Illinois, and “A very impressive lawyer… [an] experienced, practical and a strong business partner” - Chambers USA
  • Listed in the International Tax Review’s Tax Controversy Leaders guide
  • A “leading lawyer” - Legal 500
  • “A very impressive lawyer… [an] experienced, practical and a strong business partner.” – Chambers USA