Brian McManus, a partner in the Tax Department of Latham & Watkins, focuses his practice on civil and criminal tax litigation and controversies.
Mr. McManus litigates high stakes tax cases before federal and state courts. He also represents taxpayers in Internal Revenue Service (IRS) audits, appeals, and criminal investigations with the objective of confidentially resolving tax controversies and avoiding litigation.
With nearly two decades of "inside the beltway" experience in Washington, Mr. McManus frequently handles controversy matters with broader tax policy implications. His Washington ties include serving as an Adjunct Professor of Law at Georgetown University Law Center where he teaches IRS Practice and Procedure in the graduate tax (LLM) program.
Mr. McManus was recognized as a leading Nationwide Tax Controversy practitioner by Chambers USA 2019, and has been recognized as a leading lawyer since 2016. He is recommended for his tax controversy work by The Legal 500 2014—2019. Law360 recognized Mr. McManus as a 2017 Rising Star, naming him among the top five tax practitioners in the US under 40. In 2018, Mr. McManus was elected as a Fellow of the prestigious American College of Tax Counsel.
Mr. McManus' litigation and controversy practice extends to all areas of federal and state taxation, with an emphasis on disputes involving cross-border and international tax matters, sophisticated corporate transactions, enterprise and asset valuations, transfer pricing, partnerships, oil and gas taxation, tax shelters, and promoter penalty defense.
Mr. McManus frequently handles sensitive tax matters involving allegations of fraud and potential criminal tax charges. He has helped clients avoid severe civil penalties and criminal prosecution, and he regularly advises on voluntary disclosure of domestic and offshore filing errors.
His clients include numerous multinational and Fortune 500 companies in diverse industries such as banking, insurance, technology, energy, pharmaceuticals, airlines, and retail. Mr. McManus has represented several global law and accounting firms, as well as international charitable organizations, trust companies, offshore corporate service providers, and high net worth families.
Mr. McManus is admitted to practice before the US Court of Appeals for Federal Circuit, the US Tax Court, the US Court of Federal Claims, and the US District Court for the District of Massachusetts.
Thought Leadership
Mr. McManus is a Vice Chair of the American Bar Association (ABA) Tax Section's Civil and Criminal Tax Penalties Committee where he is responsible for developing substantive CLE sessions for ABA Tax conferences, participating in government comment projects, and preparing publications.