Miller & Chevalier Chartered welcomed Michael Desmond to the firm as a member. Desmond, who will co-lead the firm’s Tax Controversy and Litigation practice, served as the 48th chief counsel of the Internal Revenue Service (IRS) from 2019 to 2021.
“Mike’s arrival continues our Tax Controversy practice’s long tradition of attracting top tax talent and we’re thrilled to welcome him to the team,” Kathryn Cameron Atkinson, chair of Miller & Chevalier, said. “His extensive experience at the highest levels of government strengthens our ability to address clients’ most complex, sensitive tax disputes. Mike’s insights offer unique value for organizations navigating consequential tax matters in Washington’s rapidly changing regulatory and enforcement landscape.”
As IRS chief counsel, Desmond led the agency’s approximately 1,500 attorneys overseeing matters pertaining to the interpretation, administration, and enforcement of federal tax law. During his tenure, he oversaw the issuance of over 100 proposed and final sets of regulations implementing the tax code overhaul laid out in the Tax Cuts and Jobs Act of 2017 (TCJA). His office also litigated nearly 25,000 cases in U.S. Tax Court and worked closely with the Department of Justice (DOJ) on cases pending in other courts, including the Supreme Court.
Prior to joining the IRS, Desmond served as Tax Legislative counsel at the Department of the Treasury, advising the Treasury secretary and assistant secretary for Tax Policy on federal tax law and working with Congress and the IRS to shape and advance tax policy. Earlier in his career, he served as a Trial Attorney in the DOJ’s Tax Division, litigating numerous high-profile tax cases.
“Mike brings more than just his substantial experience in tax controversy and litigation – he is a trusted advisor who can handle the most sophisticated, high-stakes tax matters,” Layla Asali, Tax Department chair, said. “His strategic insight and practical experience will be invaluable to clients who are seeking to resolve tax disputes favorably.”
Desmond regularly works with Treasury and the IRS to address uncertain tax positions and obtain critical guidance on complex tax matters for clients across various industries. A seasoned litigator, he has successfully handled a broad spectrum of tax issues, including partnership taxation, cross-border taxation, debt-versus-equity and entity classification, tax credits, and valuation. At Miller & Chevalier, his practice will focus on representing clients in crucial federal tax disputes, guiding them through every stage — from audits and administrative appeals to litigation in the Tax Court, federal district courts, and the courts of appeal.
“Miller & Chevalier offers an unparalleled platform for delivering customized solutions to clients facing the most complex tax challenges, and I’m thrilled to join such a talented team,” Desmond said. “I look forward to working with my new colleagues to continue strengthening Miller & Chevalier’s reputation as a national leader in tax controversy and litigation.”
Desmond earned a B.A. from University of California, Santa Barbara and a J.D., magna cum laude, from The Catholic University of America’s Columbus School of Law. He is a member of the District of Columbia, California, and New York bars. He serves as vice chair of Government Relations for the Tax Section of the American Bar Association and vice president of the American College of Tax Counsel.
