"Brian is an effective, technically savvy and efficient lawyer. His breadth of knowledge and ability to connect the dots between legal arguments and factual patterns is remarkable."
Chambers USA

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Brian Kittle, co-head of the firm’s Tax Practice, is a nationally recognized tax controversy lawyer and litigator who has a deep track record of successfully resolving high-stakes and sophisticated tax disputes.

Brian represents clients in all phases of tax controversies, from IRS examinations and administrative appeals through litigation. He also uses pre-dispute resolution tools to address areas of potential controversy before they arise. What’s more, having clerked at the US Tax Court, he brings an insider’s perspective to trial preparation and presentation.

In addition to his controversy practice, he frequently speaks on and authors articles about substantive and procedural tax issues.

Given Brian’s key roles in several high-stakes litigations and controversies, his recent rankings include being:

  • Named a leading lawyer by Legal 500 for a fourth consecutive year.
  • Ranked as a leading lawyer by Chambers USA in its Nationwide Tax Controversy category.
  • Named Practice Leader of the Year in the North America Tax Litigation and Disputes category by International Tax Review during the 2021 Americas Awards.
  • Named Law360’s 2019 MVP of Tax.
  • Ranked as a Super Lawyer for nearly a decade in tax controversy.
  • Included in Lawdragon’s exclusive inaugural list of 500 Leading Litigators in America in 2022.

Brian’s most recent and ongoing litigations include:

  • Eaton Corp. v. Commissioner, --- F.4th ----, No. 21-1569, 21-2674 (6th Cir. August 25, 2022) (holding that Advance Pricing Agreements were subject to ordinary contract principles and that the IRS invalidly cancelled Advance Pricing Agreements and failed to timely plead penalties);
  • Cross Refined Coal, LLC v. Commissioner, --- F.4th ----, 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).
  • Hughes Communications India Private Ltd. (“HCIPL”) v. The DIRECTV Group (“DIRECTV”), No. 1:20-cv-2604 (Ongoing case concerning the proper characterization of license fees paid in exchange for licensing certain exclusive rights).
  • Anadarko Petroleum Corp., et al. v. Comm’r, Docket Nos. 23018-18, 23019-18, (Ongoing case challenging the IRS’s determination that a settlement payment is not deductible).
  • GSS Holdings (Liberty) Inc. v. United States, Fed. Cl. No. 19-728T (Ongoing case of first impression about the limitations on IRS’s use of the step transaction doctrine).
  • R.O.P. Aviation, Inc. v. Director, Division of Taxation Docket No. 001323-2018 (Ongoing case that involves the first New Jersey state transfer pricing litigation).
  • CIBC USA Holdings v. United States, Docket No. 1:16-cv-01158-CFL, Ct. Fed. Cl. (Ongoing case challenging the IRS’s determination related to a settlement payment and associated allocation issues).
  • Guidant LLC v. Commissioner of Internal Revenue, T.C. Docket No. 5501-12 (A 2016 settlement with the IRS of key transfer pricing issues related to the development, manufacture, and sale of life saving medical devices).

Domaines d'intérêt

Domaines d’intervention

Langues

  • Anglais
Points clés
Brian Kittle Named a Law360 Tax MVP
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Chambers Tax Controversy 2022 Global Practice Guide
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Expérience

  • Eaton Corp. v. Commissioner, --- F.4th ----, No. 21-1569, 21-2674 (6th Cir. August 25, 2022) (holding that Advance Pricing Agreements were subject to ordinary contract principles and that the IRS invalidly cancelled Advance Pricing Agreements and failed to timely plead penalties);
  • Cross Refined Coal, LLC v. Commissioner, --- F.4th ----, 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).
  • Eaton Corporation v. Comm'r, No. 5576-12 (US Tax Court) (Taxpayer victory in the first case involving a court’s consideration of an IRS decision to retroactively cancel an advance pricing agreement).
  • Eaton Corporation v. Comm'r, (T.C. Docket No. 28040-14). (Transfer pricing and sub-part F adjustments).
  • CIBC USA Holdings v. United States, Docket No. 1:16-cv-01158-CFL, Ct. Fed. Cl. (IRC 162 expense deduction and allocation issues, on-going).
  • Guidant LLC v. Commissioner of Internal Revenue, T.C. Docket No. 5501-12 (IRC 482 reallocations; settlement pending).
  • Cardiac Pacemakers, Inc. v. Commissioner of Internal Revenue, T.C. Docket No. 5502-12 (IRC 482 reallocations; settlement pending).
  • Boston Scientific Corporation v. Commissioner of Internal Revenue, T.C. Docket No. 26876-11 (IRC 482 reallocations; settlement pending).
  • Guidant LLC v. Commissioner of Internal Revenue, T.C. Docket No. 5989-11 (IRC 482 reallocations; settlement pending).
  • Cardiac Pacemakers, Inc. v. Commissioner of Internal Revenue, T.C. Docket No. 5990-11 (IRC 482 reallocations; settlement pending).
  • Cardiac Pacemakers, Inc. v Commissioner of Internal Revenue, T.C. Docket No. 10985-11 (IRC 367 allocations; settlement pending).
  • United States v. Eaton Corporation, 1:13-mc-102, 1:13-mc-111, 1:13-mc-112 (N.D. Ohio 2014); 2:13-cv-01825 (W.D. Pa. 2014); 3:13-cv-01956 (D.P.R. 2014) (Summons enforcement litigation).
  • United States v. Eaton Corporation, 1:12 MC 24, 1:12 MC 25, 1:12 MC 26, 1:12 MC 27, 2012 WL 3486910 (N.D. Ohio Aug. 15, 2012) (Summons enforcement litigation).
  • Unionbancal Corp. v. United States, No. 06-587 (Ct. Fed. Cl., tried April 2012). (Successfully defended against the government's motion for summary judgment; pending case regarding the proper tax treatment of leveraged leases involving a foreign power facility and domestic sports arena).
  • Consolidated Edison Company of New York v. United States, 90 Fed. Cl. 228, (Ct. Fed Cl., decision 2009), (upholding the taxpayer's Federal tax treatment of a leveraged lease (LILO) involving a foreign power facility, reversed on appeal, 2013 WL 93110).  
  • Wells Fargo & Company v. United States, No. 06-628 (Ct. Fed. Cl., decision 2010). (Tax treatment of various sale-leaseback transactions and issues of genuine indebtedness. 
  • Advised large chemical company in resolving significant valuation disputes in IRS Appeals, including representation of company in privilege disputes and IRS summons responses.
  • Represented large produce company in a taxable acquisition and various sub-part F issues.
  • Represented several companies during audit and IRS Appeals in connection with investments in various transactions the IRS terms so-called "tax shelters."
  • Resolved several so-called "busted Section 351 transactions" on very favorable terms.

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Formation

Georgetown University Law Center, LLM in Taxation, with distinction

State University of New York, Buffalo Law School, JD, cum laude
Buffalo Law Review, 2001-2003 (Business Editor: 2002-2003; Associate Member: 2001-2002); Executive Student Editor, American Bar Association's Journal of Affordable Housing, 2002-2003

University of New England, BS, cum laude

Inscription au Barreau

Barreau

  • Illinois
  • New York

Tribunal

  • US Tax Court
  • US Court of Federal Claims
  • US Court of Appeals for the Federal Circuit
  • US District Court for the District of Columbia

Affiliations

  • FC Harlem Board of Directors
  • Organizer and Moderator of the Tax Controversy In-House Forum
  • American Bar Association
  • New York Bar Association