Miriam Fisher is global Chair of the Tax Controversy Practice of Latham & Watkins and her practice focuses on federal tax controversy and litigation.
Ms. Fisher has an active tax litigation practice in federal and state trial and appellate courts, where she successfully represents domestic and multi-national businesses, non-profits and individuals in disputes involving a wide variety of complex tax matters. At the examination and appeals stages of tax controversies, Ms. Fisher achieves client goals through good communication, strong substantive and procedural expertise, innovative, resolution-oriented strategies and litigation-preparedness.
Ms. Fisher’s clients span the energy, banking and financial services, technology, insurance communications, media, hospitality, manufacturing and personal services industries.
Ms. Fisher also handles sensitive tax matters involving allegations of fraud and potential criminal tax charges. She has helped clients avoid severe civil penalties and criminal prosecution. She regularly advises on voluntary disclosure of domestic and offshore filing errors, as well as international tax enforcement and FATCA compliance.
Ms. Fisher is regularly listed in Chambers USA, The Legal 500 US, Super Lawyers and The Best Lawyers in America. She is highlighted as a “Leading Lawyer” in Tax Controversy in The Legal 500 US 2014. From 2012-2015, Chambers USA has ranked her in Band 1 for Nationwide Tax Controversy (the only female recognized). A recent issue of Chambers USA particularly praised Ms. Fisher as a “tremendous tax litigator with good, balanced judgment.” Ms. Fisher has also been recognized by International Tax Review in the 2014 edition of “Tax Controversy Leaders.”
From 1989-1991, Ms. Fisher served as the Special Assistant to the Assistant Attorney General for the US Department of Justice Tax Division and was a top-level advisor on federal tax compliance policy and criminal enforcement initiatives. In the course of her career, Ms. Fisher has served as a Council Director of the American Bar Association Section of Taxation (2009-2012) and the Chair of the Section’s Civil and Criminal Penalties Committee (2005-2007). She also co-chaired the District of Columbia Bar Taxation Section (2001-2004). Ms. Fisher was an adjunct professor in the graduate tax program at the Georgetown University Law Center where she taught the Tax LLM program.
Ms. Fisher frequently speaks and writes on issues involving tax procedure and policy. She is admitted to practice before the US Tax Court, various US District Courts, US Court of Federal Claims and the US Courts of Appeals for the Second, Third and Fourth Circuits.
Watch this video featuring Ms. Fisher to learn more about criminal tax enforcement.