Jean A. Pawlow

Jean’s representative experience includes:

Federal

• Lead counsel successfully challenging the validity of the section 245A extraordinary disposition regulations. Siemens Medical Solutions v. Comm’r, 167 T.C. No. 5 (2026)
• Co-lead counsel seeking US$392 million refund for section 199 deduction for online software. CME v. United States, Ct. Fed. Cl. filed Apr. 2024)
• Lead counsel 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
• Lead counsel successfully challenging federal regulations issued in the wake of 2017 tax reform. Varian Medical Systems v. Comm’r, 163 T.C. 76 (2024)
• Lead counsel securing a tax refund of US$200 million for loss incurred when supervisory goodwill asset became worthless. Citigroup Inc. v. United States, 167 Fed. Cl. 476 (2023)
• Co-lead counsel challenging US$214 million deficiency for deduction of creditor claims. Estate of Fulton v. Comm’r, Tax Ct. filed Apr. 2022
• Lead counsel challenging US$228 million deficiency relating to the value of an automotive parts business. Siemens Corp. v. Comm’r, Tax Ct. filed Jun. 2018
• Lead counsel challenging deficiency relating to cancellation of indebtedness income. Dine Equity v. Comm’r, Tax Ct. filed Nov. 2014*
• Co-lead counsel challenging deficiencies of US$560 million relating to leveraged leases. John Hancock Life Ins. Co. v. Comm’r, 141 T.C. 1 (2013)*
• Lead counsel for a former US ambassador claiming business deductions. Blankenship v. Comm’r, Tax Ct. No. 28630-11*
• Lead counsel for closely-held business claiming deductions for compensation. DiMare, Inc. v. Comm’r, Tax Ct. filed Oct. 2013*
• Co-lead counsel challenging IRS’s valuation of an estate’s assets. Estate of Stanton v. Comm’r, Tax Ct. filed Aug. 2013*
• Lead counsel successfully challenging deficiency of US$320 million relating to OID interchange income. Capital One Financial v. Comm’r, 133 T.C. 136 (2009)*
• Co-lead counsel seeking refund relating to satisfaction of a contested liability. Goodrich Corp. v. United States 846 F. Supp. 2d 445 (W.D.N.C. 2012)*
• Co-counsel seeking US$419 million refund relating to allocation of R&D expenses. Boeing v. United States, 537 U.S. 437 (2003)*
• Co-counsel successfully defending deduction for inventory shrinkage. Wal-Mart Stores v. Comm’r, TC Memo 1997-1, aff’d, 153 F.3d 650 (8th Cir. 1998)*
• Co-counsel successfully challenging whether commissions were effectively connected to a US trade or business. Pen v. Comm’r. Tax Ct. filed Jan. 1996*
• Co-counsel successfully obtaining refund for life insurance reserve. Metropolitan Life Ins. v. United States, 30 Fed. Cl. 195 (1993)*
• Co-counsel in Tax Court trial contesting deficiency regarding: rewards program; overhead allocation; and investment tax credits. Texas Instruments v. Comm’r, 98 T.C. 628 (1992)*

State and Local

• Lead tax counsel defending putative class action multi-state litigation asserting imposition of state and local franchise taxes for streaming video services (Netflix)
• Lead counsel seeking refund of sales tax paid in Colorado for streaming video services. Netflix, Inc. v. DOR. D. Ct. Denver filed June 2023
• Lead tax counsel successfully defending putative class action alleging unlawful imposition of sales taxes. Skillern v. Peloton Interactive, S.D.N.Y. Aug. 2022
• Co-counsel in a Washington, D.C. transfer pricing case. Siemens Corp. v. Office of Tax and Revenue, Dist. of Columbia filed Apr. 2013*

Appellate

• Co-counsel in appellate case affirming deduction for legal fees. Mylan, Inc. v. Comm’r, 76 F.3d (3d Cir. 2023)
• Co-counsel in appellate case concerning foreign base company sales income. Whirlpool Fin’l Corp. v. Comm’r, 19 F.4th 944 (6th Cir. 2021)
• Co-counsel in appellate case addressing transferee liability. State of Wisc. Inv. Board v. Comm’r (7th Cir. filed 2020)
• Co-lead counsel protecting the rights of a lender in a secured debt transaction involving the “holder of a security interest” under Code section 6323(a). John Hancock v. United States (5th Cir. filed Dec. 2009)*

*Matter handled prior to joining Latham