"He has great command of the courtroom and an incredible understanding of tax law."
Chambers USA 2023

概述

Tom Kittle-Kamp is co-head of Mayer Brown’s Tax practice. Tom has represented clients in every phase of tax controversy and litigation—from IRS examinations and administrative appeals through the trial and appellate review of highly complex tax controversies running the range of international and domestic tax issues. Tom has particular expertise in the litigation and administrative resolution of large-dollar transfer-pricing matters. As an adjunct to his controversy practice, Tom also advises clients with respect to the planning of related-party transactions. He 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 and Legal 500. Chambers USA has described Tom as "extremely confident and persuasive in the courtroom and a pleasure to work with." "He is outstanding at executing strategy in a way the whole trial team can get behind and the judge can understand." "He is a great lawyer - very smart, very thoughtful and he has the respect of the government." Tom "has extensive experience, a lot of common sense and the ability to deal with whatever's thrown at him." Chambers USA has further described Tom as "extremely smart and well prepared," "very meticulous in his preparation," “very thoughtful practitioner who works well with clients” and "He is an impressive trial lawyer with unique communication skills." 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’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, Nestlé, UPS and Altera); 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.

In other activities, Tom serves on the Board of Trustees of Court Theatre, the professional theater of the University of Chicago, and the Law Board of Northwestern University Pritzker School of Law.

业务专长

业务领域

语言能力

  • 英语

执业经验

  • Tribune Media Company v. Commissioner of Internal Revenue, T.C. Memo. 2021-22 (sustaining use of leveraged partnership).
  • Hyatt Hotels Corp. v. Commissioner of Internal Revenue, T.C. Docket No. 13858-17 (tax consequences of customer loyalty program).
  • Altera Corporation v. Commissioner of Internal Revenue, 145 T.C. No. 3 (2015) (in 15-0 reviewed Tax Court opinion, holding invalid section 482 regulations requiring cost sharing participants to share amounts attributable to stock-based compensation), rev’d, 926 F.3d 1061 (9th Cir. 2019) (2-1 vote), reh’g denied, 941 F.3d 1200 (9th Cir. 2019) (three judges dissenting from denial of rehearing).
  • Guidant LLC v. Commissioner of Internal Revenue, T.C. Docket No. 5501-12 (IRC § 482 reallocations) (settled before trial).
  • Cardiac Pacemakers, Inc. v. Commissioner of Internal Revenue, T.C. Docket No. 5502-12 (IRC § 482 reallocations) (settled before trial).
  • Boston Scientific Corporation v. Commissioner of Internal Revenue, T.C. Docket No. 26876-11 (IRC § 482 reallocations) (settled before trial).
  • Guidant LLC v. Commissioner of Internal Revenue, T.C. Docket No. 5989-11 (IRC § 482 reallocations) (settled before trial).
  • Cardiac Pacemakers, Inc. v. Commissioner of Internal Revenue, T.C. Docket No. 5990-11 (IRC § 482 reallocations) (settled before trial).
  • Cardiac Pacemakers, Inc. v Commissioner of Internal Revenue, T.C. Docket No. 10985-11 (IRC § 367 allocations) (settled before trial).
  • Unionbancal Corp. v. The United States, 93 Fed. Cl. 166 (2010) (denying government motion for summary judgment in case involving leasing transaction).
  • Consolidated Edison Company of New York, Inc. & Subsidiaries v. The United States, 90 Fed. Cl. 228 (2009) (upholding at trial taxpayer's leasing transaction involving Dutch power facility), rev’d, 703 F.3d 1367 (Fed. Cir. 2013).
  • Tribune Company v. Commissioner of Internal Revenue, 125 T.C. 110 (2005) (holding that divestiture of Matthew Bender was a taxable sale and not a tax-free reorganization) (settled on appeal).
  • The Limited, Inc. v. Commissioner of Internal Revenue, 286 F.3d 324 (6th Cir. 2002), rev'g, 113 T.C. 169 (1999) (reversing Tax Court holding that CFC's purchase of CDs from affiliated credit card bank failed to quality as § 956(b)(2)(A) "deposits with [a] person ‘carrying on banking business’”).
  • 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) (settled on remand).
  • Nestlé Holdings, Inc. v. Commissioner of Internal Revenue, T.C. Memo. 2000-374, 80 T.C.M. (CCH) 829 (2000) (upholding taxpayer’s unagreed computation under Tax Court Rule 155 and holding IRS to prior stipulations in resolving computations in favor of taxpayer).
  • Intel Corporation v. Commissioner of Internal Revenue, 111 T.C. 90 (1998) (imposing statutory interest on deficiencies offset by foreign tax credit carrybacks).
  • Nestlé Holdings, Inc. v. Commissioner of Internal Revenue, 152 F.3d 83 (2d Cir. 1998) (reversing Tax Court decision valuing trademarks in related-party sale).
  • RJR Nabisco, Inc. v. Commissioner of Internal Revenue, 76 T.C.M. (CCH) 71 (1998) (permitting taxpayer to deduct package design costs, contrary to terms of IRS Revenue Ruling, subsequently revoked in the wake of the case, and upholding taxpayer’s characterization of income from foreign expropriation under I.R.C. § 1231).
  • Overseas Partners Ltd. v. Commissioner of Internal Revenue, T.C. Docket No. 15966-95 (involving engaged in business issues arising under I.R.C. §§ 882 and 842, which were conceded by the IRS).
  • Tele-Communications, Inc. v. Commissioner of Internal Revenue, 104 F.3d 1229 (10th Cir. 1997) (involving the R.M. Smith Issue and precluding IRS argument on appeal for failure to fully develop it before the Tax Court).
  • Fruit of the Loom, Inc. v. Commissioner of Internal Revenue, 72 F.3d 1338 (7th Cir. 1996) (upholding a decision of the United States Tax Court in favor of the taxpayer on IRS mitigation of statute of limitations theory).
  • Nestlé Holdings, Inc. v. Commissioner of Internal Revenue, 70 T.C.M. (CCH) 682 (1995) (involving I.R.C. § 482 reallocations and valuation issues arising from Carnation acquisition).
  • Nabisco Brands, Inc. (RJR) v. Commissioner of Internal Revenue, 69 T.C.M. (CCH) 2230 (1995) (permitting taxpayer to amortize acquired trademarks pursuant to I.R.C. § 1253).
  • Fruit of the Loom, Inc. v. Commissioner of Internal Revenue, 68 T.C.M. (CCH) 867 (1994) (involving an unsuccessful attempt by the IRS to assess an untimely tax deficiency by use of the mitigation rules of I.R.C. §§ 1311-1314).
  • National Semiconductor Corporation v. Commissioner of Internal Revenue, 67 T.C.M. (CCH) 2849 (1994) (I.R.C. § 482 reallocations), acq. in result, 1995-2 C.B. 1.
  • Intel Corporation v. Commissioner of Internal Revenue, 100 T.C. 616 (1993), aff’d, 67 F.3d 1445 (9th Cir. 1995) (upholding taxpayer position with respect to allocation of source of income partly from sources within a foreign country under Treas. Reg. § 1.863-3(b)(2)).
  • Commodore Business Machines Inc. v. Commissioner of Internal Revenue, T.C. Docket No. 6096-89 (I.R.C. § 482 case settled by stipulated decision in 1993 while taxpayer’s motion for summary judgment was pending before the United States Tax Court).
  • Westreco, Inc. (Nestlé) v. Commissioner of Internal Revenue, 64 T.C.M. (CCH) 849 (1992) (rejecting I.R.C. § 482 reallocation of income between foreign parent corporation and a US subsidiary).

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教育背景

Northwestern University School of Law, 法律博士, 优等成绩

Associate Editor, Law Review; Order of the Coif

Bradley University, BA, summa cum laude

执业资格

  • 伊利诺伊州

出庭资格

  • US Tax Court
  • US Court of Federal Claims
  • US District Court for the Northern District of Illinois
  • US Court of Appeals for the Seventh Circuit
  • 美国第九巡回上诉法院
  • US Court of Appeals for the Tenth Circuit

会员资格

  • Board of Trustees, Court Theatre, University of Chicago
  • Law Board, Northwestern University Pritzker School of Law