Andrew (Andy) R. Roberson focuses his practice on tax controversy and litigation matters. He represents clients before the Internal Revenue Service (IRS) Examination Division and Appeals Office and has been involved in over 60 matters at all levels of the federal court system, including the US Tax Court, several US Courts of Appeal and the Supreme Court. Andy has experience settling tax disputes through alternative dispute resolution procedures, including Fast Track Settlement and Post-Appeals Mediation, and in representing clients in Compliance Assurance Process (CAP) audits. He also represents individuals in Global High Wealth Industry Group audits and in connection with offshore disclosure programs.
Andy has acted in first- and second-chair roles and been the primary drafter of dozens of pleadings, motions, and briefs. He works closely with personnel in the tax and general counsel departments, as well as with other accounting firm and law firm advisors, in resolving tax disputes.
Andy is active in the pro bono community, and has handled more than 20 tax court cases for low-income individuals, resulting in opinions on issues of first impression on innocent spouse and penalty issues providing relief to low-income taxpayers nationwide. Andy began his career as an attorney-advisor for Judge Robert P. Ruwe and Joseph R. Goeke of the Tax Court.
He is an editor of the Firm’s Tax Controversy 360 blog and Pro Bono Matters for the ABA Tax Times. He is also a frequent author and speaker on tax issues.
Representing taxpayers in several pending Tax Court cases on Section 199, excise tax, deferred compensation, gift tax, and penalty issues.
Representing taxpayers in several IRS administrative matters, including substantial transfer pricing and other international tax issues.
US v. Home Concrete & Supply, Supreme Court. Taxpayer victory. In a 5-4 decision, the Supreme Court held that an overstatement of basis was not an omission from income that resulted in a longer statute of limitations, thereby precluding the IRS from assessing any additional taxes or penalties; also represented taxpayers in the Tax Court and Second Circuit on this issue and submitted amicus briefs in the Federal, DC, Fourth, Fifth, Seventh, Ninth and Tenth Circuits.
Ralphs Grocery Co. v. Commissioner, Tax Court and Ninth Circuit. Taxpayer victory. The taxpayer’s reporting of a bankruptcy transaction as involving a valid Section 338(h)(10) election, resulting in several hundred million dollars of additional deductions, was sustained.
ExxonMobil Asia Pacific Pte. Ltd. v. American Samoa Govt., High Court of American Samoa. Taxpayer victory. In the largest tax case in American Samoa history, the High Court held that the taxpayer had no tax liability because it was not engaged in a trade or business in the country.
Obtained 95% concession at IRS Appeals on Section 162(f) issue related claimed deductions of several hundred million dollars.
Obtained no-change letter at IRS Appeals on Section 199 issue involving IRS campaign issue on qualified films involving multichannel video programming distributors and television broadcasters.
Obtained no-change letter at IRS Exam level after extensive audit regarding inversion, spin-off, and decontrol issues.
Represented multiple taxpayers in successful Fast Track and IRS Appeals settlements in corporate audits involving multiple financial product issues involving several billion dollars in successive CAP audits.
US Court of Appeals for the Federal Circuit
US Court of Appeals for the Second Circuit
US Court of Appeals for the Fourth Circuit
US Court of Appeals for the Seventh Circuit
US Court of Appeals for the Eighth Circuit
US Court of Appeals for the Ninth Circuit
US Court of Appeals for the Tenth Circuit
US Court of Appeals for the District of Columbia Circuit
US District Court for the Northern District of California
US District Court for the Northern District of Illinois
US Tax Court