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Mark T. Roche

Baker & McKenzie LLP


Mark Roche focuses on all aspects of tax controversies, from administrative disputes to litigation in tax court and federal district court. Mr. Roche also advises US multinationals on strategies to avoid and address tax disputes across the globe. Mr. Roche is a member of the Firm’s North America Tax Controversy Steering Committee and co-chairs the Firm’s California pro bono practice.

Practice Focus

Mr. Roche represents companies and individuals in complex tax disputes across a variety of industries in all stages of federal tax controversies. Clients turn to Mr. Roche to resolve disputes involving transfer pricing, subpart F, R&D credits, and tax penalties at the earliest possible stage. Mr. Roche has litigated some of the largest transfer pricing cases in recent history.

Representative Legal Matters

Mr. Roche’s representative matters include representing:

  • A social medical company in the first litigation under the new cost-sharing regulations in United States Tax Court.
  • A biopharmaceutical company in a transfer-pricing litigation in the United States Tax Court.
  • VERITAS Software Corp. before the United States Tax Court in a four-week transfer pricing trial related to a cost-sharing, buy-in issue.
  • Numerous technology companies in transfer pricing disputes during examination and before IRS Appeals.
  • A manufacturing company in subpart F and transfer pricing disputes during examination and before IRS Appeals.
  • A technology company in conducting an internal investigation relating to alleged export, tax and other violations in multiple jurisdictions.
  • A public technology company executive in grand jury proceedings.
  • Clients in numerous appeals before the United States Court of Appeals for the Ninth Circuit.
  • A technology company executive in proceedings before the Department of Justice and Securities and Exchange Commission.
  • A pharmaceutical company executive in connection with investigation into possible violations of Foreign Corrupt Practices Act.
  • A public environmental company, CEO and board members in federal and state securities litigation.
  • Numerous individuals in connection civil and criminal proceedings relating to undisclosed foreign financial accounts.


  • U.S. Supreme Court~United States (2011)
  • U.S. Court of Appeals, Ninth Circuit~United States (2006)
  • California~United States (2006)
  • U.S. Tax Court~United States (2006)
  • U.S. District Court, Northern District of California~United States (2006)


  • Georgetown University Law Center (J.D.) (2006)
  • Middlebury College (B.A., magna cum laude) (2002)


  • English
  • Mandarin

Previous Offices

  • Chicago
  • Palo Alto

Co-author, "United States v. Sanmina - Ninth Circuit Imposes Narrow Work Product Waiver," Baker McKenzie InsightPlus, 1 October 2023

Co-author, "Transactional Tax Liability Policies - At the Top of the Adoption Curve?" Bloomberg Tax, June 2020

Lead Author, "Will the SEC Have Forever to Pursue Securities Violations?, SEC v. Gabelli," 44 Secs Reg.and Law Rpt 1415, July 2012

Author, "The Narrowed Reasonable Cause Standard in Section 6651(a)(2):  Estate of Hartsell v. Commissioner," The Tax Lawyer, Vol. 59, No. 1, Fall 2005