Raj Madan
Raj Madan concentrates in the area of federal tax controversy and litigation. Mr. Madan has represented clients in a variety of industries, including financial services, pharmaceuticals and manufacturing, in all stages of IRS administrative practice, federal district court litigation and tax court litigation.

Bio

Mr. Madan's experience includes 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.

Noted by Chambers USA: America’s Leading Lawyers for Business as being “fantastic,” “strategic, creative and committed to the client” and “one of the best of the next generation,” Mr. Madan repeatedly has been selected for inclusion in that publication, as well as in The Best Lawyers in America and The Legal 500 U.S. He was 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. He repeatedly is listed in the International Tax Review’s Tax Controversy Leaders Guide and in Who’s Who Legal: Corporate Tax. Mr. Madan previously served as a trial attorney for the IRS Manhattan District, where he was a three-time recipient of the Chief Counsel’s Special Act Award.

Mr. Madan’s recent and ongoing cases include:

  • 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.
  • 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.
  • Santander Holdings USA, Inc. v. United States (U.S. District Court, Massachusetts; U.S. Court of Appeals for the First Circuit) Case involving the IRS’s disallowance of foreign tax credits in context of a cross-border financing. In 2016 the U.S. Court of Appeals for the First Circuit overturned an earlier $234 million victory by Santander in the U.S. District Court for the District of Massachusetts. Currently appealing to the U.S. Supreme Court.
  • 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 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.

Credentials

Education

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

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

  • Litigation Counsel of America

Raj Madan

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