Elizabeth Erickson is a partner in the law firm of McDermott Will & Emery LLP and is based in the Firm's Washington, D.C., office. She is a member of the U.S. & International Tax Practice Group, and focuses her practice on tax controversies, including tax litigation.
Elizabeth represents clients in disputes before the U.S. Tax Court, U.S. district courts, the Internal Revenue Service Appeals and Examination Divisions, and the Internal Revenue Service National Office. Substantive issues in dispute in these matters have included capitalization and change in method of accounting issues; accounting for redemption of premium coupons; abandonment loss issues; section 1341 claims; the tax treatment of settlement payments and legal fees, including tax reporting requirements; transfer pricing issues; and tax advantaged transactions. She also has substantial experience assisting clients with alternative dispute resolution techniques at the pre-filing, exam and appeals stages.
Elizabeth is a frequent speaker on tax controversy matters, and presented at the Tax Executives Institute 2010 Annual Conference on “IRS Currency Initiatives” (including CAP, Fast Track Settlement and Early Referral to Appeals).
Elizabeth is a co-chair of the Pro Bono and Community Service Committee for the Washington, D.C., office. She is also a member of the American Bar Association’s Section of Taxation and Advisory Panel.
Elizabeth is admitted to practice in the District of Columbia.
Representative Experience
- Securitas Holdings, Inc. v. Commissioner, No. 21206-10 (Tax Ct. filed Sept. 28, 2010)
- Goodrich Corp. v. United States, No. 10-cv-0105 (W.D. N.C. filed Mar. 9, 2010) and Goodrich Corp. v. Commissioner, No. 29180-09 (Tax Ct. filed Dec. 8, 2009)
- United Services Automobile Association (USAA) v. United States, No. 10-cv-00185 (W.D. Tex. filed Mar. 5, 2010) and USAA v. Commissioner, No. 021037 (Tax Ct. filed Sept. 21, 2010)
- Capital One Fin. Corp. v. Commissioner, 133 T.C. 136 (2009) and 130 T.C. 147 (2008), appeal pending No. 10-1788 (4th Cir. 2010)
- Washington Mutual, Inc. v. United States, No. CV06-0050-JLR (filed October 16, 2006)
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Hercules Inc. v. Commissioner, No. 21793-03 (filed December 23, 2003)
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Mary Kay Hold. Corp. v. Commissioner, Nos. 18150-02 and 14352-03 (filed November 20, 2002)
Education
- Georgetown University Law Center, J.D. (cum laude), 2000
- Florida State University, M.Acc., 1997
- Florida State University, B.S. (magna cum laude), 1996
