Michael J. Scarduzio - McDermott Will & Emery


Michael J. Scarduzio focuses his practice on US and international tax matters, particularly civil and criminal tax litigation. From audit to litigation, he represents taxpayers in all phases of tax controversy, including novel issues of first impression such as financial hedging transactions using a captive insurer, US tax implications of a foreign master-feeder fund’s investment activities and matters arising under Internal Revenue Code (IRC) Sections 7216 and 7212(a).

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  • Successfully resolved US Tax Court litigation on behalf of a corporate officer and closely-held corporation, involving the deductibility of certain business expenses.  While the matter was initially a criminal referral by the IRS Criminal Investigation, our team resolved the case civilly without the imposition of fraud penalties.
  • Successfully obtained retroactive reinstatement of a global not-for-profit organization’s federal tax-exempt status as well as abatement of all related penalties, avoiding more than $20 million in tax, penalties and interest*
  • Represented alliantgroup LP and obtained dismissal of all claims in The University of Texas System, et. al. v. alliantgroup LP, et. al. The district court dismissed the plaintiffs’ allegations of violations of the RICO statute and demands for declaratory relief invalidating a Texas statute concerning the allocation of energy-efficiency tax deductions. The district court also dismissed pendent state law claims. (No. 4:17-cv-02588 (S.D. Texas))*

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  • The Legal 500 US, US Taxes: Contentious, Rising Star, 2022 and 2023
  • The Legal Aid Society, Pro Bono Publico Award, 2017


  • American Bar Association Tax Section, member
  • New York City Bar Association Personal Income Tax Committee, member
  • New York County Lawyers Association US Tax Court Calendar Call Pro Bono Program, volunteer


New York University School of Law, LLM in Taxation, 2014
Rutgers Law School, JD, magna cum laude, 2012
Marist College, BA, cum laude, 2008

US Tax Court
US District Court for the Southern District of New York

New York
New Jersey