Johnson, Steven

Steven P. Johnson

Partner

steven.johnson@lw.com
    Johnson, Steven

    Steven P. Johnson

    Partner

    steven.johnson@lw.com

    Profile

    Steve Johnson represents companies in federal tax controversies and litigation, with a particular focus on employment tax and fringe benefits matters.

    Steve draws on his experience as a former trial attorney in the US Department of Justice’s Tax Division and a sophisticated understanding of IRS administrative procedures to guide clients through examinations, appeals, and litigation in matters involving:

    • Payroll tax audit, fringe benefit defense, and refund claims
    • Executive perquisites, including corporate aircraft use
    • Fringe benefit compliance
    • Information return reporting and withholding
    • Federal and state worker classification
    • IRS error correction procedures

    Steve regularly advises clients in the technology, transportation, healthcare, and banking sectors on the tax treatment of collectively bargained union benefits, nonresident withholding, and COVID-era employer tax relief programs.

    A recognized thought leader, Steve is an adjunct professor of law at Georgetown University Law Center, where he teaches Tax Practice & Administrative Procedure. He also speaks regularly at the Tax Executive Institute and the New York University Institute on Federal Taxation.

    Before joining Latham, Steve was a partner at another global law firm.

    Experience

    Steve’s experience prior to joining Latham includes advising:

    • Airbnb on a California nonresident withholding tax issue
    • Alaska Air on IRS payroll tax audit defense
    • Amazon on IRS payroll tax audit defense
    • Amtrak on IRS payroll tax audit defense and refund claim support
    • Asana on IRS payroll tax audit defense
    • BNSF on IRS audit defense
    • Constellation Energy on a corporate aircraft use policy
    • Constellis on IRS information return penalty defense
    • Cisco Systems on fringe benefit tax compliance advice
    • CSX Railroad on Railroad Retirement Tax Act (RRTA) tax refund litigation
    • Dell Foundation on establishing an IRC 128 Trump account contribution program
    • Delta Airlines on Air transportation excise tax audit defense
    • FanDuel on IRS information return and withholding tax audit defense
    • Blue Cross Blue Shield on IRS payroll tax audit defense
    • Insight Enterprises on IRS penalty abatement
    • Medical Solutions on state worker classification audit defense
    • Medtronic on IRS fringe benefit tax audit defense
    • Meta on IRS payroll tax audit defense
    • National Public Radio (NPR) on IRS information return penalty defense
    • PNC Bank on private letter ruling application procedural advice
    • Snap on IRS payroll tax audit defense
    • U.S. Medical Staffing on IRS and state worker classification audit defense

    Qualifications

    Bar Qualification

    • District of Columbia
    • Louisiana

    Education

    • LLM, Georgetown University Law Center, 2010
    • JD, Tulane University Law School, 2005
    • BS, University of Louisiana at Lafayette, 2002

    Practices

    Industries

    News & Insights