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 75 matters at all levels of the federal court system, including the US Tax Court and Federal District Courts, 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. In addition to representing corporations and partnerships in tax disputes, he also represents high net-worth individuals and assists taxpayers needing to make voluntary disclosures.
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 25 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.
US v. Home Concrete & Supply, 132 S.Ct. 1836 (2012) (5-4 decision in taxpayer’s favor on statute of limitations issue; 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)
Whirlpool Financial Corp. v. Commissioner, Nos. 20-1899, 20-1900 (6th Cir. 2022) (submitted amicus brief on behalf of the National Association of Manufacturers in support of taxpayer’s petition for rehearing)
N.C. Farm Bureau Ins. Co., Inc. v. NCDOR, No. 20 CVS 10244 (N.C. Sup. Ct. 2020) (submitted amicus brief on behalf of multiple insurance organizations in dispute over state renewable energy tax credits)
Ag Processing, Inc v. Commissioner, 153 T.C. 34 (2019) and GROWMARK, Inc. v. Commissioner, T.C. Memo. 2019-161 (holding mostly in taxpayers’ favor on section 199 issues)
Palmolive Building Investors, LLC v. Commissioner, 152 T.C. 75 (2019) (issue regarding penalty approval requirement)
ExxonMobil Asia Pacific Pte. Ltd. v. American Samoa Govt., No. CA:38-14 (High Court of American Samoa 2018) (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)
Paychex Business Solutions, LLC v. United States, No. 18-12773-HH (11th Cir. 2018) (government concession on statutory employee issue for FICA taxes)
United States v. BKD, LLP, No. 6:16-mc-9002-MDH (W.D. Mo. 2017) (summons enforcement action)
Galloway v. Commissioner, 149 T.C. 407 (2017) (refundable credits issue)
ENSCO Intl. Inc. v. Commissioner, Tax Ct. No. 11648-15 and Fluor Corp. v. Commissioner, Tax Ct. No. 26258-14 (settlement of transfer pricing cases)
Anonymous v. Commissioner, Tax Ct. Nos. 3898-17D and 7709-14D (disclosure actions)
Rand v. Commissioner, 141 T.C. 376 (2013) (decision rejecting longstanding IRS position on imposing penalties, resulting in hundreds of millions in refunds/abatements for other taxpayers)
Old UGC, Inc. v. Commissioner, Tax Ct. No. 6302-13 (settlement of section 165 issues)
Wilmington Partners L.P. v. Commissioner, 495 Fed.Appx. 173 (2d Cir. 2012) (holding that no tax could be assessed due to expiration of statute of limitations)
Ralphs Grocery Co. v. Commissioner, T.C. Memo. 2011-25 (Tax Court decision for taxpayer involving validity of Section 338(h)(10) election, resulting in several hundred million dollars of additional deductions, was sustained)
Bausch & Lomb Inc. v. Commissioner, T.C. Memo. 2012-15 and T.C. Memo. 2009-112 (holding that IRS FPAAs were invalid).
Harbin v. Commissioner, 137 T.C. 93 (2011) (decision that res judicata did not apply to taxpayer and he was entitled to innocent spouse relief)
CC Development Group, Inc. v. Commissioner, Tax Ct. Nos. 7382-10 and 7383-10, Aventura Associates, LLC v. Commissioner, Tax Ct. No. 7384-10, and CCW LaJolla, LLC v. Commissioner, Tax Ct. No. 7385-10 (government concession in Answers on income vs. deposit issue)
Comcast MO Group, Inc. v. Commissioner, Tax Ct. No. 69578-07 (settlement of deductibility of $1.5 billion termination fee)
Associated Banc-Corp v. Commissioner, Tax Ct. No. 18733-06 (government concession on sections 265 and 291 issues)
Tribune Co. v. Commissioner, 125 T.C. 110 (2005) and T.C. Memo. 2006-12 (section 368 reorganization issue)
Van Der Aa Investments, Inc. v. Commissioner, 125 T.C. 1 (2005) (evidentiary issues)
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 favorable settlement at IRS Appeals on one of the largest hobby loss cases.
Obtained Fast Track settlement for multi-billion subpart F issue and convinced Exam Team to withdraw proposed section 6662 penalty in excess of $1 billion.
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 with 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 Sixth 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
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