Jennifer Best

Jennifer Best

Senior Counsel
Baker & McKenzie LLP
Not admitted to practice law in this jurisdiction

Biography

Jennifer Best is senior counsel in Baker McKenzie's Tax Practice Group, based in the Firm’s Washington DC office. Jennifer has over 20 years of government leadership experience, having served at both the Internal Revenue Service (IRS) and the Department of Justice’s Tax Division. She was with the IRS’s Large Business & International (LB&I) Division since 2013, and most recently served as Deputy Commissioner where she focused on improving cross-border and domestic tax certainty, issue resolution options for large business taxpayers and provided strategic direction in the Forum on Tax Administration (FTA), including the Bureau Deputies group, the Large Business and International Program and the International Compliance Assurance Program (ICAP). She also led the IRS team supporting the Treasury in Base Erosion and Profit Shifting (BEPS) negotiations.

Prior to her time with the IRS, Jennifer served as a Trial Attorney in the Civil Trial Section, Eastern Region of the DOJ’s Tax Division. She also served as Counsel to the Deputy Assistant Attorney General for Civil Matters in the Tax Division and previously worked as a Trial Attorney in the Enforcement Division of the US Commodity Futures Trading Commission.

Practice Focus

Jennifer’s practice focuses on advising multinational clients across international tax dispute prevention and resolution, including complex treaty negotiations and interpretation, double tax disputes, administrative disputes, risk assessment, complex audit issues, examination procedures and global compliance strategies.

Admissions

  • Illinois~United States (1999)

Education

  • Chicago-Kent College of Law (IIT) (JD) (1999)
  • Michigan State University (BA) (1992)

Languages

  • English