Daniel A. Rosen

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.

• 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)

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