Han Liu

Han Liu is a tax associate in the Washington, D.C. office of Latham & Watkins.

Han advises clients on a broad range of complex tax matters, including transfer pricing and valuation issues, tax‑exempt organizations, tax accounting matters, and business deductions. Her practice focuses on representing clients in high‑stakes civil and criminal tax controversies. She regularly works with large financial institutions, energy and technology companies, major retailers, multinational enterprises, and high‑net‑worth individuals.

Han has experience across all phases of tax controversy, including IRS examinations, administrative appeals, and federal tax litigation. She has worked on complex audits involving potential criminal exposure, represented taxpayers before the IRS Independent Office of Appeals, and litigated matters before the United States Court of Federal Claims.

In addition to her client work, Han maintains an active pro bono practice, representing low‑income taxpayers and tax‑exempt organizations in a variety of federal tax matters.

Prior to joining Latham, Han served as a judicial clerk to Judge Patrick J. Urda of the United States Tax Court. In that role, she worked on a wide range of federal tax issues arising in litigation, including tax deficiency determinations, civil penalties, IRS collection actions, whistleblower claims, and innocent spouse relief.

Before her clerkship, Han practiced tax and employee benefits law at a St. Louis–based firm, where she advised on executive and deferred compensation arrangements, qualified retirement plans, welfare and fringe benefit plans, and employee benefits issues arising in mergers, acquisitions, and other corporate restructurings.

Prior to her legal career, Han practiced as a certified public accountant in the financial accounting and tax practice of a New York–based public accounting firm.