Julia M. Kazaks
Julia M. Kazaks represents clients in all phases of tax controversy and litigation, including federal court proceedings, Internal Revenue Service and state taxing authority audits and appeals, and matters in alternative dispute resolution venues. Ms. Kazaks litigates on behalf of her clients in the U.S. District Courts, the U.S. Tax Court, the U.S. Courts of Appeal and the U.S. Supreme Court.
Ms. Kazaks regularly represents clients in the technology, pharmaceutical, financial services, energy and natural resources industries. Her practice includes an emphasis on taxation disputes involving intellectual property. The range of issues she covers includes transfer pricing, business and real estate valuation, partnership taxation, the economic substance and business purpose doctrines, and various IRS challenges to taxpayers’ international structuring.
Litigation matters in which Ms. Kazaks has been involved include:
- Amazon.com, Inc. v. Commissioner (U.S. Tax Court). Ongoing transfer pricing litigation involving the value of certain of Amazon’s intellectual property.
- Hess Oil Virgin Islands Corp. Litigation (U.S. District Courts, New York and Virgin Islands). Ongoing litigation with the United States Virgin Islands over various tax matters.
- Mylan, Inc. v. Commissioner (U.S. Tax Court). Ongoing litigation concerning whether an intellectual property transfer was a sale or license for tax purposes.
- Eaton Corporation v. Commissioner (U.S. Tax Court). Ongoing transfer pricing litigation concerning a taxpayer’s arrangements with affiliated manufacturing entities.
- Wells Fargo v. United States (U.S. District Court, Minnesota). Ongoing litigation over government challenge to foreign tax credits in financing transaction.
- Ingersoll-Rand v. Commissioner (U.S. Tax Court). Ongoing litigation over government treaty-shopping challenge to related party interest payments.
- Allen Davis, et al. v. Commissioner (11th Cir. 2013). Eleventh Circuit decision affirming trial decision in taxpayers’ favor on the taxation of a stock option.
- Bank of New York Mellon v. Commissioner (U.S. Tax Court, 2013). Trial decision in government’s favor concerning a financing transaction involving foreign tax credits.
- United States v. Home Concrete Supply, et al. (U.S. Supreme Court, 2011). Amicus brief on behalf of American College of Tax Counsel in matter concerning validity of Treasury regulation.
- Pacificorp Holdings, Inc. v. United States (U.S. District Court, Oregon, 2010). Whether installment note contingencies were “remote and incidental” within the meaning of then-proposed Treasury Regulation Section 1.1275-4. Resolved by agreement.
- In re G-I Holdings (U.S. District Court, New Jersey, 2009). Trial decision in taxpayers’ favor on statute of limitations grounds in a case raising partnership taxation questions.
- Federal Express v. United States , 412 F.3d 617 (6th Cir. 2005). Sixth Circuit decision affirming U.S. District Court for the Western District of Tennessee ruling for the taxpayer that aircraft engine maintenance costs are deductible.
- Otto Candies, LLC & Candies Towing Company, LLC v. United States (U.S. District Court, Louisiana, 2003). Trial decision in taxpayers’ favor in an accumulated earnings tax case for a closely held marine transportation company.
IRS audit and appeals matters in which Ms. Kazaks has been involved include:
- IRS challenges to the tax treatment of intercompany debt;
- an inquiry into a foreign technology and manufacturing company’s U.S. structure and activities;
- the termination of a Section 936 structure and related transfer pricing matters, involving a pharmaceutical company;
- a theft loss claimed by a taxpayer investing with Bernard L. Madoff Investment Securities, LLC;
- an employee/independent contractor classification issue for a transportation services company; and
- various economic substance challenges to corporate and individual transactions.
Ms. Kazaks focuses her pro bono practice on criminal defense matters. She has the privilege of representing Danial Williams, who was one of the wrongly convicted “Norfolk Four” granted a conditional pardon in 2009 by Virginia Gov. Timothy Kaine. In connection with this case, the Mid-Atlantic Innocence Project honored Ms. Kazaks and her colleagues with a Defender of Innocence Award in 2010.
Ms. Kazaks repeatedly has been selected for inclusion in Chambers USA: America’s Leading Lawyers for Business and The Best Lawyers in America. She was a finalist in the 2013 Legal Media Group/Euromoney Americas “Women in Law Awards.” In 2014, the Silicon Valley Business Journal selected Ms. Kazaks as one of its “Women of Influence.”
Administrative Practice Committee, Taxation Section, ABA
J.D., Georgetown University Law Center, 1994
A.B., Political Science and History, Stanford University, 1991
Law Clerk to the Honorable Thomas F. Hogan, U.S. District Court for the District of Columbia (1994-1996)