Raj Madan concentrates in the area of federal tax controversy and litigation. He has represented clients in a variety of industries, including financial services, pharmaceuticals and manufacturing, and in all stages of IRS administrative practice, as well as federal district court and tax court litigation.
Mr. Madan has experience in a wide range of complex tax issues, including foreign tax credits, structured finance, transfer pricing, cross-border withholding, life insurance, investment tax credits, and business purpose doctrine and partnership disputes. Mr. Madan’s recent and ongoing cases include:
- Eaton Corporation v. Commissioner (U.S. Tax Court) In 2017, victory in the first case involving a court’s review of an IRS decision to retroactively cancel an advance pricing agreement that had settled taxpayer’s transfer pricing dispute.
- Amazon.com, Inc. v. Commissioner (U.S. Tax Court) In 2017, victory in the U.S. Tax Court involving one of the largest transfer pricing cases in decades and the first involving e-commerce.
- Starr International Company, Inc. v. United States (U.S. Court of Appeals for the D.C. Circuit) Review of the U.S. Competent Authority’s decision to deny a Swiss company’s request for reduced U.S. withholding tax on dividends from a U.S. subsidiary pursuant to the discretionary benefit provisions of the U.S.-Swiss Income Tax Treaty (1996). The government also has counterclaimed in an attempt to recover an allegedly erroneous refund paid to Starr International.
- Lehman Brothers Holdings Inc. v. United States (U.S. District Court, Southern District of New York) Trial court decided in the government’s favor in a lawsuit involving an interpretation of the U.S.-U.K. Tax Treaty. Case settled while pending appeal.
Representative cases in which Mr. Madan has served as a principal participant prior to joining Skadden include:
- The Dow Chemical Company v. United States (U.S. District Court, Michigan; 6th Circuit). Involved corporate-owned life insurance and economic substance.
- GlaxoSmithKline Holdings (Americas) Inc. v. Commissioner (Tax Court). Involved transfer pricing.
- Nestle Holdings, Inc. v. Commissioner (Tax Court). Represented the IRS in a matter involving transfer pricing and valuation.
- Riggs Nat’l Corp. and Subsidiaries v. Commissioner (Tax Court). Represented the IRS in a matter involving foreign tax credits.
- J.D., The George Washington University Law School, 1992 (with honors)
- B.A., New York University, 1990
- District of Columbia
- U.S. Court of Appeals for the First, Second, Sixth, Ninth and Federal Circuits
- U.S. District Court for the District of Columbia
- U.S. Court of Federal Claims
- U.S. Tax Court
Associations : Litigation Counsel of America
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