Department of Justice (DOJ) – Tax Division

The US Internal Revenue Service is widely recognized for its broad compliance and enforcement powers with respect to US taxation. However, leading companies and global market leaders also need to recognize the significant role in federal tax litigation and enforcement that the 350+ attorneys in the Tax Division of the US Department of Justice play, including how the Tax Division:

• Handles all non-US Tax Court litigation for the government in the US District Courts, the US Court of Federal Claims, and the US Bankruptcy Courts, including: all federal tax refund litigation; tax claims in bankruptcy, receivership, or probate; IRS summons enforcement and collection matters; and defense of federal tax authorities against civil damages claims
• Litigates all federal tax appeals and US Supreme Court litigation and thus serves as the architect of some of the nation’s most significant tax jurisprudence
• Sets criminal tax enforcement policy, and reviews, approves and handles most federal criminal tax prosecutions throughout the nation, including initiating grand jury proceedings involving potential criminal tax violations

When interacting with the DOJ Tax Division, Latham’s Tax Controversy and Litigation Practices are well-positioned to help clients navigate what are often very high-stakes disputes. The Latham tax litigation team is led by a Tax Division alumna, and the team enjoys a reputation for integrity at the Division. Latham leverages that reputation to influence and keep abreast of changes in policy and enforcement priorities. The team frequently handles tax refund and summons enforcement cases, and defends against promoter penalty assessments, in the US District Courts and the US Court of Federal Claims. Latham tax litigators regularly partner with the Latham Supreme Court & Appellate Practice on major tax appeals and with the White Collar Defense & Investigations Practice to represent clients in grand jury proceedings and to defend against allegations of tax fraud and criminal tax violations. Latham has been particularly active in representing clients in the Swiss Bank compliance program and related voluntary disclosure programs that the DOJ Tax Division has spearheaded.