"Extremely confident and persuasive in the courtroom and a pleasure to work with."
Tom Kittle-Kamp is co-leader of Mayer Brown’s Tax Controversy and Transfer Pricing practice. Since joining the firm in 1990, Tom has represented clients in every phase of tax controversy and litigation—from IRS examinations and administrative appeals, through the litigation, trial and appellate review of highly complex tax controversies running the range of international and domestic tax issues. He also provides tax planning advice with respect to related-party transactions and is co-author of the treatise Federal Income Taxation of Intellectual Properties and Intangible Assets
(Thomson Reuters WG&L Tax Series 1997), which is updated twice a year.
Tom has been repeatedly recognized by Chambers USA, Legal 500
and the International Tax Review Tax Controversy Leaders
guide. Chambers USA
has described Tom as "extremely confident and persuasive in the courtroom and a pleasure to work with." Chambers USA
further describes Tom as "extremely smart and well prepared," "very meticulous in his preparation" and a “very thoughtful practitioner who works well with clients.” Legal 500
has described Tom as "a very rare combination—a subtle courtroom advocate and a real tax expert," as well as “clever, very likeable, unassuming but very impressive in court.”
Before joining Mayer Brown, Tom served as law clerk to Judge John A. Nordberg of the United States District Court for the Northern District of Illinois. Tom also worked for several years as a newspaper reporter before entering law school—experience he brings to bear in crafting written advocacy that presents complex legal and factual issues simply and persuasively.
Tom’s practice includes:Tax Litigation:
Tom’s experience includes the litigation, trial and appeal of major corporate cases involving transfer pricing disputes with respect to intangibles, services and goods (Westreco
, National Semiconductor
); substance-over-form, economic substance and step-transaction theories; valuation disputes, capitalization questions and debt-equity characterization issues; Subpart F and other international tax issues; Subchapter C and other domestic tax issues, such as the amortization of acquired intangible assets; leasing transactions; and procedural matters, including disputes about post-trial tax computations and statute of limitations questions. Tom also has repeatedly represented corporate clients with respect to tax-sharing disputes.IRS Administrative Proceedings:
Tom maintains an extensive practice of advising and representing clients with respect to administrative matters, including pre-audit planning, pre-filing agreements, and representation of taxpayers in examination, including the preparation of company personnel for IRS interviews and presentations; IRS Appeals, including fast track and appeals mediation procedures; and competent authority and Advance Pricing Agreement negotiations.Transfer Pricing and Tax Advice:
Tom has deep experience in all aspects of international transfer pricing, particularly matters involving intangible assets and intellectual property. He provides tax planning advice with respect to cross-border transactions involving intangible assets, goods and services; transfer-pricing documentation; and the development, exploitation and disposition of intangible assets, including licenses, sales and cost-sharing arrangements. He also provides tax planning advice with respect to domestic tax issues arising from the development and exploitation of intellectual property and intangible assets.
Mayer Brown was recently named Tax Controversy Team of the Year for the second consecutive year in the Legal 500 United States Awards. "Mayer Brown is 'among the best' and fields a large team…dedicated exclusively to tax controversy and transfer pricing," said Legal 500 and its sources in the US edition. The firm is “regularly seen in the most high-profile controversy cases before the US Tax Court” and produced “yet another impressive run of work” in 2014.