Brian W. Kittle is co-leader of Mayer Brown’s Tax Controversy & Transfer Pricing practice. Since joining the firm in 2006, Brian has represented clients in every facet of tax controversy and litigation—from IRS examinations and administrative appeals, through the litigation, trial and appellate review of highly complex tax controversies involving a broad range of international and domestic tax issues.
His controversy experience also includes frequent use of IRS alternative dispute resolution tools, including Pre-filing and Advance Pricing Agreements. In addition to his controversy practice, Brian also provides tax advice on related party and highly-sophisticated transactions involving acquisitions and integrations. He also frequently speaks on and authors articles about substantive and procedural tax issues.
Before joining Mayer Brown, Brian served as an attorney advisor to Judge Joseph R. Goeke of the United States Tax Court. This experience provides him with unique insight into the Tax Court’s procedures and decision making process. Brian’s practice includes:
Tax Litigation: Brian’s experience includes the litigation, trial and appeal of major corporate cases involving transfer pricing disputes including Eaton Corp., which involved the IRS’ cancellation of two Advanced Pricing Agreements, was decided by the US Tax Court on July 26, 2017 and substance-over-form, economic substance and step-transaction theories; valuation disputes, capitalization questions and debt-equity characterization issues; Subpart F and other international tax issues; Subchapter C and other domestic tax issues, such as the amortization of acquired intangible assets; leasing transactions; and procedural matters, including disputes about post-trial tax computations and statute of limitations questions. Brian has represented taxpayers in various courts in connection with IRS summons enforcement proceedings, which typically involve challenges to information withheld by the taxpayer under privilege or work product assertions.
Mayer Brown was recently named Tax Controversy Team of the Year for the second consecutive year in the Legal 500 United States Awards. “Mayer Brown is ‘among the best’ and fields a large team…dedicated exclusively to tax controversy and transfer pricing,” said Legal 500 and its sources in the US edition. The firm is “regularly seen in the most high-profile controversy cases before the US Tax Court” and produced “yet another impressive run of work” in 2014.
- Georgetown University Law Center, LLM in Taxation, with distinction
- State University of New York, Buffalo Law School, JD, cum laude
- University of New England, BS, cum laude
- New York
- US Tax Court
- US Court of Federal Claims
- US Court of Appeals for the Federal Circuit
- FC Harlem Board of Directors
- Organizer and Moderator of the Tax Controversy In-House Forum
- American Bar Association
- New York Bar Association
- Eaton Corporation v. Comm’r, (T.C. Memo 2017-147). (IRC 482 reallocations and the cancelation of advance pricing agreements; case trial 2015).
- Eaton Corporation v. Comm’r, (T.C. Docket No. 28040-14). (Transfer pricing and sub-part F adjustments).
- Cardiac Pacemakers, Inc. v. Commissioner of Internal Revenue, T.C. Docket No. 5502-12 (IRC 482 reallocations; settlement pending).
- Cardiac Pacemakers, Inc. v. Commissioner of Internal Revenue, T.C. Docket No. 5990-11 (IRC 482 reallocations; settlement pending).
- Wells Fargo & Company v. United States, No. 06-628 (Ct. Fed. Cl., decision 2010). (Tax treatment of various sale-leaseback transactions and issues of genuine indebtedness.
- Advised large chemical company in resolving significant valuation disputes in IRS Appeals, including representation of company in privilege disputes and IRS summons responses.
- Represented several companies during audit and IRS Appeals in connection with investments in various transactions the IRS terms so-called “tax shelters.”
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