Miriam Fisher is global Chair of the Tax Controversy Practice of Latham & Watkins, and her practice focuses on federal and state tax controversy and litigation.
Ms. Fisher has an active tax litigation practice in federal and state trial and appellate courts, where she successfully represents domestic and multinational businesses, nonprofits and high global wealth individuals in disputes involving a wide variety of sophisticated tax matters.
At the examination and appeals stages of tax controversies, Ms. Fisher achieves client goals through good communication, strong substantive and procedural knowledge, innovative, resolution-oriented strategies and litigation preparedness. Ms. Fisher is highly regarded by clients and peers for her ability to lead trial teams in complex tax litigation, and to navigate negotiation and resolution of sensitive, high-stakes disputes.
Ms. Fisher also handles sensitive tax matters involving allegations of fraud, and has helped clients avoid severe penalties and potential criminal charges. She often leads clients through voluntary disclosure and correction of compliance errors.
Ms. Fisher frequently speaks and writes on issues involving tax procedure, policy and ethics. She is admitted to practice before the US Tax Court, various US District Courts, US Court of Federal Claims and the US Courts of Appeals for the Second, Third and Fourth Circuits.
- American College of Tax Counsel
> Regent and Fellow
- ABA Section of Taxation
> Council Director 2009 – 2012
> Civil & Criminal Tax Penalties Comm.
− Chair 2005 – 2007
− Vice Chair 2003 – 2005
> Appointments to the Tax Court Comm. 2011 – 2016
- DC Bar Taxation Section
> Chair 2001 – 2004
> Tax Audits & Litigation Comm. Chair 1997 – 1999
- University of Maryland School of Law
> Board of Visitors 2001 – 2016
- Georgetown University Law Center
> Adjunct Professor 2002 – 2003
- US Department of Justice Tax Division
> Special Assistant to the Assistant Attorney General 1989 – 1991
Highlights include a US Tax Court victory in NA General Partnership v. Comm’r (“ScottishPower”) sustaining interest deductions arising from US$5 billion in cross-border intercompany debt, and recent litigation in the US Court of Federal Claims for Dreamworks Animation SKG involving the scope of the extraterritorial income exclusion.
Ms. Fisher recently obtained an administrative IRS concession of the proposed revocation of the tax-exempt status of a large nonprofit.
Ms. Fisher is currently advising a large multinational under audit on a significant repatriation issue. She is also leading litigation in the US Tax Court for Weyerhaeuser Corp. concerning an alleged “disguised sale” of timberlands, and recently completed a trial in New York State court defending against fraud and economic substance allegations surrounding hundreds of millions of dollars invested in oil and gas exploration.
Ms. Fisher also achieved a rare taxpayer victory against the US Department of Justice in a promoter injunction proceeding, resulting in the return of US$500 million that had been seized, dismissal of the injunction and award of costs, in US v. L. Donald Guess, et al. (S.D. CA 2005)*
*Matter completed prior to Ms. Fisher joining Latham