TAX

Massey & Gail represents clients in federal tax litigation, as well as state and local tax controversies. We provide risk management advice to taxpayers during planning and audits and represent them in negotiations with local authorities. Where disputes arise, we represent taxpayers in administrative proceedings before state and federal tax courts, at trial, in mediation, and on appeal. Our work spans multiple sectors, including financial services, technology, transportation, telecommunications, retail, and hospitality.

Our team includes the former general counsel and assistant general counsel for the Illinois Department of Revenue. From their years of experience as tax administrators, our lawyers understand the state and local tax issues our clients face. We also are familiar with the priorities and objectives of state and local taxing authorities.

Because tax issues often present novel legal questions, our tax experts work hand-in-hand with our commercial litigation and appellate teams. Together, we provide clients strategic and innovative solutions to avoid and resolve tax controversies.

REPRESENTATIVE MATTERS

  • The firm represented a global financial institution in trial court and on appeal of an IRS audit disallowing over $200 million in tax credits for a cross-border loan transaction.

  • We represented an emerging technology company challenging local tax ordinances specifically targeting its business model.
  • We advised the Office of the Illinois Governor on constitutional and tax issues related to amending the Illinois Constitution.

  • The firm litigated in trial court, appellate court, and before the Illinois Supreme Court the issue of where retailers are engaged in the “business of selling,” and to which jurisdiction they should remit sales tax.

  • We litigated in the appellate court and before the Illinois Supreme Court whether capital projects of a public utility entitled it to investment tax credits under Illinois law.

  • We litigated in the appellate court and before the Illinois Supreme Court whether the state could tax the full value of a corporate jet used in interstate commerce.

PRACTICE AREAS

Administrative Law

Administrative Law

Complex Commercial

Complex Commercial

Financial Services

Financial Services

Privacy

Privacy

Antitrust & Competition

Antitrust & Competition

Constitutional Law

Constitutional Law

Freedom of Information

Freedom of Information Act

Tax

Tax

Bankruptcy

Bankruptcy & Creditors’ Rights

Consumer and False Claims Act

Consumer & False Claims Act

Intellectual Property

Intellectual Property

Telecommunications

Telecommunications

We regularly try high-stakes, complex cases across the country in every type of forum—state and federal courts, administrative tribunals, arbitrations, and other dispute resolution proceedings—with great success. Our decades of experience in the courtroom, plus our deep bench of seasoned attorneys, give us uncommon litigation firepower.  We are often asked to step in to try an already pending case after a client reexamines its trial team.

We have briefed and argued appeals in the U.S. Supreme Court, every federal circuit, and innumerable state courts. We handle appeals in every conceivable scenario—where our firm conducted the trial below and where we didn’t; where we are hired to replace existing counsel and where we are asked to work cooperatively alongside them. Whatever the circumstances, we provide a valuable, fresh appellate perspective and deliver excellent results for our clients.

We regularly represent clients before federal agencies and in state administrative and regulatory proceedings. We often use those proceedings as tools to resolve our clients’ business issues as an expeditious and cost-effective alternative to litigation. We also assist clients in submitting comments to proposed rules, meeting with government officials, and challenging agency rules after adoption.  In addition, we have prepared court of appeals and U.S. Supreme Court briefs on important questions of administrative law.

We help clients understand and evaluate the costs and benefits of different options for resolving the issues they face. We understand that litigation is often the last resort rather than the first choice, and we strive to formulate out-of-the-box strategies for meeting client needs in a cost-effective and timely way. Our nimble teams of experienced attorneys identify innovative solutions where other firms cannot. We also help our in-house clients manage outside counsel in particularly large or fast-paced matters.

PRACTICE AREAS

Administrative Law

Administrative Law

Antitrust & Competition

Antitrust & Competition

Bankruptcy

Bankruptcy & Creditors’ Rights

Complex Commercial

Complex Commercial

Constitutional Law

Constitutional Law

Consumer and False Claims Act

Consumer & False Claims Act

Financial Services

Financial Services

Freedom of Information

Freedom of Information Act

Intellectual Property

Intellectual Property

Privacy

Privacy

Tax

Tax

Telecommunications

Telecommunications