Raj Madan

Raj Madan

Partner, Tax Controversy and Litigation
Raj Madan, head of the firm’s Washington, D.C. Tax Group, is a nationally recognized tax controversy lawyer with experience in resolving high-stakes and complex tax disputes.

Bio

Mr. Madan handles matters at all stages of IRS administrative practice, as well as federal district court and tax court litigation. Clients turn to him to advise on a wide range of complex tax issues, including transfer pricing, cross-border withholding tax, foreign tax credits, structured finance, life insurance, investment tax credits, and business purpose doctrine and partnership disputes.

Having played a key role in several of the most significant litigated tax cases in the United States, both at trial and on appeal, Mr. Madan’s recent rankings include being:

  • Repeatedly recognized by Chambers USA in Band 1 for Nationwide Tax Controversy and described as a “superstar” who is “fantastic, strategic, creative and committed to the client.”
  • Named Top Tax Practitioner in Tax Expert Guides 2020
  • Named Law360’s 2017 MVP for Tax.
  • Repeatedly included in International Tax Review’s Tax Controversy Leaders Guide, The Best Lawyers in America, The Legal 500 U.S. and Washingtonian.
  • A member of the practice group named 2018 White Collar/Regulatory Litigation Department of the Year by The American Lawyer.
  • Profiled in an article by The American Lawyer (“Rough Crossing”), which highlighted prominent litigators who have made a seamless transition from public to private practice.

Mr. Madan’s recent and ongoing cases include:

  • Medtronic, Inc. v. Commissioner (U.S. Tax Court): One of the most significant transfer pricing disputes with the IRS, this ongoing case will involve a second trial in the U.S. Tax Court after the Eighth Circuit’s review and remand.
  • Liberty Global, Inc. v. United States (U.S. District Court, District of Colorado): Ongoing case challenging the validity of regulations issued under Section 245A, a statute added as part of the Tax Cuts and Jobs Act of 2017. The first judicial challenge to these regulations, the case implicates complex questions related to the IRS’ authority to issue regulations and apply them retroactively.
  • Aventis, Inc. and Subsidiaries v. Commissioner (U.S. Tax Court): Ongoing case of first impression challenging the IRS’ determination that a Financial Asset Securitization Investment Trust (FASIT) was invalid.
  • SIH Partners, LLLP, Explorer Partner Corp., Tax Matters Partner v. Commissioner (U.S. Tax Court): Ongoing case on behalf of Susquehanna International Group, LLP involving the taxation of dividends paid on Swiss equities.
  • Sirius XM Connected Vehicle Services Holdings Inc. v. Commissioner (U.S. Tax Court): 2019 victory on behalf of Agero Holdings Inc. involving the IRS’ determination of subsidiaries’ status as insurance companies. The IRS conceded the case in full.
  • Santander Holdings USA, Inc. v. United States (U.S. District Court, Massachusetts; U.S. Court of Appeals for the First Circuit): A 2019 settlement with the DOJ of a case involving the IRS’ disallowance of foreign tax credits in the context of a cross-border financing.
  • Amazon.com, Inc. v. Commissioner (U.S. Tax Court; U.S. Court of Appeals for the Ninth Circuit): A 2017 victory in one of the largest transfer pricing cases in decades and the first involving e-commerce. In 2019, a unanimous panel in the Ninth Circuit affirmed the Tax Court’s decision.
  • Eaton Corporation v. Commissioner (U.S. Tax Court): 2017 victory in the first case involving a court’s review of an IRS decision to retroactively cancel an advance pricing agreement. In 2019, Eaton prevailed on penalty issues following a decision by the Tax Court.
  • Athene USA Corp. v. United States (U.S. District Court, Southern District of Iowa): A 2018 global settlement with the IRS and DOJ of key issues in a refund case involving the IRS’ disallowance of a change in method of accounting.
  • Starr International Company, Inc. v. United States (U.S. District Court, District of Columbia; U.S. Court of Appeals for the D.C. Circuit): The case involved the first taxpayer attempt to challenge a U.S. Competent Authority decision to deny discretionary relief under a tax treaty.
  • Lehman Brothers Holdings Inc. v. United States (U.S. District Court, Southern District of New York; U.S. Court of Appeals for the Second Circuit): A 2015 trial court decision in the U.S. government’s favor in a case involving an interpretation of the U.S.-U.K. Tax Treaty. The case was settled in 2016 while pending appeal to the Second Circuit.

Representative cases in which Mr. Madan 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 (U.S. Tax Court). Involved transfer pricing.
  • Nestlé Holdings, Inc. v. Commissioner (U.S. Tax Court). Represented the IRS in a matter involving transfer pricing and valuation.
  • Riggs Nat’l Corp. and Subsidiaries v. Commissioner (U.S. Tax Court). Represented the IRS in a matter involving foreign tax credits.

Credentials

Education

  • J.D., The George Washington University Law School, 1992 (with honors)
  • B.A., New York University, 1990

Honors

  • Fellow, Litigation Counsel of America

Admissions

  • New York
  • District of Columbia
  • New Jersey
  • 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

  • Member, Trial Law Institute
  • Member, Diversity Law Institute
  • Barrister, Order of Veritas

Raj Madan

Partner, Tax Controversy and Litigation
raj.madan@skadden.com