Daniel Rosen

Daniel A. Rosen

Partner
Baker & McKenzie LLP

Biography

Daniel A. Rosen is a partner in the North America Tax Practice Group in New York. He is a seasoned tax lawyer with over 16 years of experience with the Internal Revenue Service. 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. He is an adjunct professor of law at New York Law School.

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

  • Cross Refined Coal, LLC v. Commissioner, No. 19502-17 (T.C. 2017)
  • 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

  • Recommended Lawyer, U.S. Taxes: Contentious, Legal 500 (2018)

Admissions

  • 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