George Clarke is a partner in the Firm’s North America Tax Practice Group in Washington, DC and chair of the Firm’s North American Tax Dispute Resolution Group. His practice focuses on tax litigation and he is nationally-known for his work in civil and criminal tax matters. George has authored several articles on tax law and is a contributor to various blogs and publications. He is consistently recognized by Legal 500 as a leading adviser in tax controversy. George also lends his talent to pro bono matters and has successfully represented non-enemy combatants unlawfully detained by the US in Guantanamo Bay, Cuba and is lead counsel in a case to force the President to retain materials under the Presidential Records Act. He is a certified public accountant (inactive). Before becoming a lawyer, he served in the US Marine Corps.
George routinely advises and represents multinational corporations, financial institutions, 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 and governmental investigations. 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. George 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
- Representing Sunoco, Inc. in a suit challenging the offset of the ethanol fuel credit to cost of goods sold.
- Represented several Category 2, Category 3, and non-participating banks with respect to the DOJ non-prosecution agreement program.
- Representing an individual in a major securities fraud investigation.
- Representing a major pharmaceutical company in a transfer pricing dispute with the IRS.
- Tried penalty and economic substance issues before the United States Tax Court for a high net worth individual resulting in the exclusion of a serial government expert witness and a decision exonerating the client for USD 16 million in penalty liability.
- Represented the former General Counsel of the Navy in amicus briefs in the Supreme Court and the Fourth Circuit setting out the policy and ethical justifications barring the use of torture.
- Defended Shell Oil Company in a period of limitations case involving certain excise taxes 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 taxpayer issues.
- Leading individual in Tax Controversy, Legal 500, 2009-2015
- Recommended Lawyer, ITR – World Tax 2014
- Leading Lawyer, ITR Tax Controversies 2014
- Recognized in White Collar Crime, Super Lawyers (Washington DC) 2013-2014
- U.S. District Court, Southern District of Texas~United States (2017)
- U.S. Court of Appeals, Second Circuit~United States (2017)
- U.S. Court of Appeals, Fifth Circuit~United States (2016)
- 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. District Court, District of Maryland~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)
Author, "When the Wall Comes Crumbling Down: What to Do With Taxpayers Who Cannot or Will Not Voluntarily Disclose," BNA Daily Report for Executives, December 2011
Author, "Whistleblowers: Latest Danger to Privilege, Work Product in Tax Department," BNA Daily Report for Executives, October 2011
Author, "Be Careful Taking Five in the Ninth," Forbes IRS Watch Blog, September 2011
Author, "Willful Failure to File FBARs and the Sergeant Schultz Defense," BNA Daily Tax Report, August 2011
Author, "IRS Takes Next Steps in International Realignment," Practical International Tax Strategies, June 2011