Scott Frewing represents clients in complex civil and criminal tax matters, as well as other complex financial investigations and litigation. He has successfully defended taxpayers from some of the largest transfer pricing cases brought by the US Internal Revenue Service, obtained multiple tax refunds in excess of USD100 million, and successfully represented financial institutions and individuals in IRS and US Department of Justice investigations relating to offshore tax accounts and other allegations of tax fraud. Earlier in his career, Mr. Frewing was a federal prosecutor and was a founding member of the US Department of Justice’s first Computer Hacking and Intellectual Property Unit.
Mr. Frewing focuses on the most complex tax controversies, with a significant emphasis on transfer pricing, Subpart F, worthless stock deductions, foreign tax credits, and civil and criminal tax penalties. Mr. Frewing regularly represents companies and individuals in US Tax Court and US District Court, as well as in administrative and grand jury proceedings. In addition to his tax practice, Mr. Frewing regularly advises and represents clients in investigations involving allegations of securities violations, including insider trading, Foreign Corrupt Practices Act violations, and financial fraud.
Representative Legal Matters
- Defending multiple technology companies from IRS adjustments in excess of USD1 billion for transfers of intangible property.
- Representing multiple taxpayers in IRS audits and appeals arising from subpart F adjustments relating to “substantial contribution” to manufacturing.
- Represented CFO of Fortune 300 company in US DOJ and SEC investigations of initial public offering.
- Veritas Software Corp. v. Commissioner, 133 T.C. 297 (2009), nonacq'd, A.O.D. 2010-005.
- Conducted an internal investigation for a Fortune 100 technology company relating to alleged tax and Foreign Corrupt Practices Act violations.
Professional Associations and Memberships
- American Bar Association - Criminal Law, Tax, Intellectual Property & Litigation Sections
- U.S. Supreme Court~United States (2011)
- U.S. Court of Appeals, Ninth Circuit~United States (1998)
- U.S. Tax Court~United States (1998)
- U.S. District Court, Central District of California~United States (1997)
- California~United States (1997)
- U.S. District Court, Northern District of California~United States (1997)
- Georgetown University Law Center (J.D.) (1997)
- Harvard University (A.B., cum laude) (1990)
Frequent speaker on various issues relating to tax litigation.