Darcee Case is an associate in the New York office of Latham & Watkins and a member of the firm's Tax Controversy Practice.

Darcee advises clients on a wide array of complex state, federal, and international tax disputes. She regularly works with clients at all stages of tax controversies, including IRS examinations, administrative appeals before the IRS Independent Office of Appeals, and litigation in the US Tax Court and US district courts, as well as subsequent appeals.

Darcee represents a diverse range of clients, including domestic and multinational businesses across industries such as technology, financial services, and energy. Her experience spans a broad range of tax issues, including transfer pricing and valuation, economic substance, business deductions, and state and local tax matters. She also represents tax-exempt organizations and high-net-worth individuals in disputes involving a variety of sophisticated federal tax matters.

Darcee maintains an active pro bono practice, representing tax-exempt organizations in federal tax matters. She serves on the firm's Training & Career Enhancement Committee.

Darcee’s experience includes:

  • Ongoing pre-litigation and Tax Court litigation of multibillion-dollar transfer pricing matters
  • Litigation challenging US$1.16 billion deficiency stemming from disallowance of 245A deduction on economic substance grounds. Siemens USA v. Comm’r, Tax Ct. filed Mar. 2024
  • Putative class action multi-state litigation asserting imposition of state and local franchise taxes for digital media services

Bar Qualification

  • New York

Education

  • JD, William & Mary Law School, 2018
    Order of the Coif
  • BS in Applied Economics & Management, Cornell University, 2012

Practices

Digital Media concept Wall of screens smart TV
October 20, 2023 Recognition

Litigator of the Week Runners-Up and Shout Outs

Latham litigators recognized for a Seventh Circuit win for Netflix upholding a win for streaming services finding that East St. Louis, Illinois, can’t force them to pay franchise fees imposed on cable companies.

Digital Media concept Wall of screens smart TV
December 6, 2022 Recognition

Litigator of the Week Runner-Up and Shout Outs

Latham recognized for securing a streak of wins for Netflix which sought to force the streaming service to pay franchise fees on revenues similar to what cable companies pay towns and cities for the right to install their wires in public rights-of-way.