Susan Seabrook is a partner in the Tax Department of the Washington, D.C. office of Latham & Watkins. Ms. Seabrook specializes in tax controversy and litigation matters, with extensive experience with respect to financial institutions and insurance companies, as well as experience with the health care industry and tax-exempt entities. Ms. Seabrook has analyzed a wide range of federal tax issues and has resolved tax controversies at all levels of tax administration and in court, as well as assisting clients in responding to Congressional and administrative tax investigations.
Ms. Seabrook is active in the ABA Section of Taxation, where she currently serves as a Chair of the Insurance Companies Committee, as well as a member of the Exempt Organizations and Administrative Practice Committees. She is a Barrister in the J. Edgar Murdock American Inns of Court (US Tax Court).
Ms. Seabrook began her career in tax controversy with District Counsel, Internal Revenue Service (IRS). She was appointed counsel to the insurance company Examination group, and assisted large case examination teams in the identification and development of issues in the course of their audits. In her capacity as a Senior Trial Attorney, she tried numerous cases before the United States Tax Court and coordinated refund and appeal litigation with the Department of Justice, also serving as a Special Assistant United States Attorney.
Ms. Seabrook continued her career with the Chief Counsel in the National Office, serving as an Attorney Advisor with Financial Institutions and Products, Branch 4, where she had primary responsibility for technical advice memoranda, private letter rulings and published guidance. She also served as tax counsel to the IRS Life Insurance Industry Specialization Program.
Ms. Seabrook is admitted to practice before the US Tax Court and the Federal District Court, District of Columbia.