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Daniel Rosen

Daniel A. Rosen

Senior Counsel
Baker & McKenzie LLP

Biography

Daniel A. Rosen is a senior counsel in the North America Tax Practice Group in New York. He is a seasoned tax lawyer with more than a decade in private practice and over 16 years of experience with the IIRS Office of Chief Counsel. Mr. Rosen was a key participant in the drafting of published guidance and administrative directives involving judicial doctrines for the IRS Large Business and International Division (LB&I). He served as IRS counsel in many cases that resulted in published opinions and is a frequent speaker for George Washington University School of Law, the Practising Law Institute, Tax Executives Institute and the ABA. Additionally, Mr. Rosen served during law school as business editor of the Hofstra Law Review.

Practice Focus

Mr. Rosen's practice focuses upon large case tax litigation and administrative tax controversies. He has been responsible for litigating some of the largest, most complex, and most sensitive cases pending before the United States Tax Court. He has litigated precedent-setting cases involving a wide variety of international and domestic tax issues, including transfer pricing, hybrid instruments, corporate and individual tax shelters, and research and development tax credits. He has worked closely with the US Department of Justice, Tax Division, on related cases and cross assignments, and has advised LB&I executives, managers and examiners on tax controversy matters, including settlement initiatives.

Mr. Rosen has broad experience representing clients under investigation by the US Congress, including the Permanent Subcommittee on Investigations. He assists clients during all phases of investigation, including responding to information and document requests, witness interviews, and hearings.

Representative Legal Matters

  • AbbVie Inc. v. Commissioner, 164 T.C. No. 10 (2025) (termination fee deductibility)
  • Cross Refined Coal, LLC v. Commissioner, No. 19502-17 (T.C. 2017) (refined coal credit)
  • John Hancock Life Ins. Co. v. Commissioner, 141 T.C. 1 (2013) (lease-in/lease out and sale-in/lease out transactions)
  • Eaton Corp. v. Commissioner, 140 T.C. 410 (2013) (transfer pricing)
  • Historic Boardwalk Hall, LLC v. Commissioner, 136 T.C. 1 (2011), rev'd and remanded, 694 F.3d 425 (3d Cir. 2012), cert. denied, 133 S. Ct. 2734 (2013) (rehabilitation tax credit)
  • Wilmington Partners L.P. v. Commissioner, T.C. Memo. 2009-193, aff'd in part and remanded in part, 2012 U.S. App. LEXIS 18941 (2d Cir. Sep. 10, 2012) (off-balance-sheet financing transaction)
  • Bausch & Lomb Inc. v. Commissioner, T.C. Memo. 2009-112, appeal dismissed, 410 Fed. App'x 367 (2d Cir. 2010) (off-balance-sheet financing transaction)
  • Union Carbide Corp. v. Commissioner, T.C. Memo. 2009-50, aff'd, 697 F.3d 104 (2d Cir. 2012), cert. denied, 133 S. Ct. 1626 (2013) (research credit)

Professional Honors

  • U.S. Tax, New York, Chambers (2024)
  • Recommended Lawyer, U.S. Taxes: Contentious, Legal 500 (2024)

Admissions

  • U.S. Court of Appeals, Seventh Circuit~United States (2025)
  • U.S. Court of Appeals, Federal Circuit~United States (2017)
  • U.S. Court of Appeals, Second Circuit~United States (2017)
  • U.S. Supreme Court~United States (2013)
  • U.S. Tax Court~United States (2002)
  • New York~United States (1997)
  • Connecticut~United States (1996)

Education

  • Hofstra University School of Law (J.D.) (1996)
  • Hofstra University (B.A. Political Science) (1991)

Languages

  • English
  • French

Publications

Publications

Author, "The IRS's Pincer Movement on Appeals Independence," Bloomberg BNA Daily Tax Report, 26 June 2017

Author, "Chief Counsel's Comments on Challenges to IRS Rulemaking," Tax Notes, 4 July 2016

Author, "BEPS Comes to Wall Street: How the Action Items Affect The Financial Services Sector," Bloomberg BNA Tax Management International Journal, June 2016

Author, "Out With Audits, In With Campaigns: LB&I Reorganizes—Again," Bloomberg BNA Daily Tax Report, 3 March 2016

Author, "The Changing Landscape of U.S. Transfer Pricing Examinations," Journal of Corporate Taxation, November/December 2014

Baker & McKenzie LLP is a Limited Liability Partnership organized under the laws of the State of Illinois (USA) and is a member of Baker & McKenzie International, a Verein organized under the laws of Switzerland.