George Clarke is a partner in the Firm’s North America Tax Practice Group in Washington, DC. His practice focuses on tax litigation and he is nationally-known for his work in civil and criminal tax matters. Mr. Clarke has authored several articles on tax law and is a contributor to the Forbes IRS Watch Blog as well as other blogs and publications. He is consistently recognized by Legal 500 as a leading adviser in tax controversy. Mr. Clarke also lends his talent to pro bono matters and has successfully represented non-enemy combatants unlawfully detained by the US in Guantanamo Bay, Cuba. He is a certified public accountant (inactive). Before becoming a lawyer, he served in the US Marine Corps.
Mr. Clarke routinely advises and represents multinational corporations and high-net-worth individuals on complex international and federal tax matters. His practice covers all facets of the tax dispute resolution process, including litigation of civil and criminal tax matters. He also defends clients in non-tax federal criminal procedures, including allegations of misconduct under the Foreign Corrupt Practice Act (FCPA) and other criminal laws of the US. Mr. Clarke has substantial experience advising clients on the defense of foreign tax and non-tax criminal investigations and the effect those investigations have in the US.
Representative Legal Matters
- Represented several Category 2, Category 3, and non-participating banks with respect to the DOJ non-prosecution agreement program.
- Defended Shell Oil Company in a period of limitations case in the Federal Circuit.
- Tried Tax Equity and Fiscal Responsibility Act (TEFRA), period of limitations, and economic substance issues before the United States Tax Court for former partners of BCP Trading & Investments, LLC.
- Represented a key witness in a major tax evasion investigation by DOJ.
- Represented Guardian Industries Corporation in a successful motion for summary judgment, affirmed on appeal, regarding foreign tax credit and technical taxpaper issues.
- Part of a team which successfully negotiated a multi-million settlement in a transfer pricing case involving a buy-in valuation issue at Internal Revenue Service (IRS) Appeals.
- Obtained a complete victory for America Online, Inc., in its suit for a refund of federal excise tax.
- Negotiated a non-prosecution agreement for a foreign banker in a major criminal tax prosecution.
- Tried and argued war on terror and military law issues for a prisoner held in Guantanamo.
- Successfully obtained a pre-trial settlement regarding economic substance, S corporation and employee stock ownership issues for the Estate of James B. Rehrig and Mary Y. Rehrig, et. al.
Nominated, Tax: Tax Controversy, Legal 500, 2009-2011
- U.S. District Court, Eastern District of Virginia~United States (2008)
- U.S. Supreme Court~United States (2007)
- U.S. Court of Appeals for the Armed Forces~United States (2006)
- U.S. Court of Appeals, District of Columbia Circuit~United States (2006)
- U.S. District Court, District of Columbia~United States (2006)
- U.S. Court of Appeals, Federal Circuit~United States (2005)
- District of Columbia~United States (2005)
- U.S. Court of Appeals, Fourth Circuit~United States (2004)
- Virginia~United States (2004)
- U.S. Court of Federal Claims~United States (2004)
- U.S. Tax Court~United States (2004)
- Georgetown University Law Center (J.D. magna cum laude) (2003)
- Edgewood College (B.S. Accounting magna cum laude) (1998)