Christina Norman

Biography

Christina Norman is an associate in Baker McKenzie's Global Tax Practice Group in Chicago. She advises multinational corporations at all stages of tax disputes, including audit preparation and management, administrative appeals, alternative dispute resolution, and litigation before the United States Tax Court and other federal courts.

Christina maintains an active pro bono practice, representing clients impacted by gender-based violence in administrative expungement appeals of DCFS-indicated findings, incarcerated individuals who have been sexually assaulted by IDOC correctional officers, and educationally challenged children in matters concerning their right to a public education. Christina is also a Baker McKenzie AI-Enabled Lawyer, having participated in Baker’s Inaugural AI Accelerator 3-day intensive program focused on identifying practical AI solutions to provide more efficient and higher value client service.

She has also been a mentor in the North America Tax Practice Group's annual tax mentorship program since its inception in 2020, held in partnership with the National Black Law Students Association. Christina is also a member of the Chicago office's Hiring Committee and the Firm's North America Tax Controversy Steering Committee.

Practice Focus

Christina's practice encompasses a broad range of tax controversy disputes involving transfer pricing, foreign tax credits, economic substance doctrine, tax penalties, section 965 transition taxes, refund litigation, and other domestic and international tax disputes. She works with clients across diverse industries, including technology, oil & gas, global agribusiness, consumer goods, and life sciences.

Representative Legal Matters

Meta Platforms, Inc. & Subsidiaries v. Commissioner, United States Tax Court, Docket No. 16081-25
Amgen Inc. v. Commissioner, United States Tax Court, Docket No. 16017-21 (multibillion-dollar transfer pricing dispute)
Cross Refined Coal, LLC v. Commissioner, United States Tax Court, Docket No. 19502-17 (successful challenge to claimed section 45 credits)
Savannah Long v. Alex Wiley, et al., U.S. District Court for the Central District of Illinois, Case No. 3:25-cv-03274 (federal civil rights action under 42 U.S.C. § 1983 alleging repeated sexual assault by correctional officers and institutional failure to protect)
Successfully represented numerous pro bono clients in administrative hearings and in Chancery Court proceedings against the Illinois Department of Child and Family Services.

Professional Honors

Best Lawyers: Ones to Watch, Tax Litigation and Controversy, and Tax (2026)
Best Lawyers: Ones to Watch, Commercial Litigation, Tax Litigation and Controversy, and Tax (2027)

Admissions

U.S. District Court, Central District of Illinois~United States (2025)
U.S. Court of Appeals, Fourth Circuit~United States (2023)
U.S. District Court, Northern District of Illinois~United States (2021)
U.S. Tax Court~United States (2019)
Illinois~United States (2018)

Education

University of Chicago Law School (JD) (2018)
University of Illinois at Urbana-Champaign (BA Sociology and Spanish) (2014)

Co-author, “United States: Economic Substance Doctrine after Liberty Global; In the nose of the beholder: the ESD as a smell-test,” North America Tax News and Developments, Baker McKenzie, May 2026
Co-presenter, “Privilege, Audit Best Practices, and GenAI Trends, Opportunities, and Risks,” Central Texas TEI Tax Workshop, May 2026
Co-author, “United States: IRS Pumps Cash into Struggling Dispute Resolution Program,” North America Tax News and Developments, Baker McKenzie, July 2024
Co-presenter, "Best Practices for Maintaining Privilege," Dell Technologies, Inc. & Baker McKenzie Central Texas TEI Tax Workshop, June 2023
Co-presenter, "Key Developments and Trends in Transfer Pricing," TEI Wisconsin, September 2022
Co-author, "Ninth Circuit Holds Mandatory Repatriation Tax is Constitutional," North America Tax News and Developments, Baker McKenzie, July 2022