Mark Roche practices in the areas of tax controversy and white-collar criminal defense. Mr. Roche routinely represents corporations and individuals before the Internal Revenue Service, the Department of Justice and the Securities and Exchange Commission, as well as in litigation in federal and state court.
Mr. Roche represents companies and individuals in complex tax and white-collar criminal matters. Mr. Roche’s tax practice includes representing corporate taxpayers across a variety of industries in all stages of federal tax controversies, from audit to litigation. Mr. Roche has significant experience in disputes involving transfer pricing, subpart F, R&D credits, and tax penalties. He was a member of the trial team in VERITAS v. Commissioner, a landmark taxpayer victory relating to cost-sharing buy-ins in the United States Tax Court.
Mr. Roche’s white collar defense practice includes matters involving allegations of tax fraud, Foreign Corrupt Practices Act violations, and securities law violations. Mr. Roche has argued in federal district court and state court on a number of criminal matters and has represented clients before the Department of Justice, the Securities and Exchange Commission and in grand jury proceedings. Mr. Roche’s article regarding the SEC’s power to toll the statute of limitations in enforcement proceedings has been cited by petitioners and amicus to the United States Supreme Court.
Representative Legal Matters
- Represented, as part of a trial team, VERITAS Software Corp. before the US Tax Court in a four-week transfer pricing trial related to a cost-sharing, buy-in issue.
- Represented numerous high-technology companies in transfer pricing disputes during examination and before IRS Appeals.
- Conducted an internal investigation for a leading public technology company relating to alleged export, tax and other violations in multiple jurisdictions.
- Represented public technology company executive in grand jury proceedings.
- Represented public technology company executive in proceedings before the Department of Justice and Securities and Exchange Commission.
- Represented public pharmaceutical company executive in connection with investigation into possible violations of Foreign Corrupt Practices Act.
- Represented public environmental company, CEO and board members in federal and state securities litigation.
- Represented 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)
- Palo Alto
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