Alan J.J. Swirski focuses his practice on tax litigation before the federal courts, including the U.S. Tax Court, the U.S. Court of Federal Claims and U.S. district courts, as well as federal tax controversy matters before the IRS.

Bio

Mr. Swirski was first chair trial counsel in an ethics prosecution brought by the IRS Office of Professional Responsibility (OPR) against a prominent tax practitioner, decided in the practitioner’s favor in 2009. This case represented the first trial win ever by a practitioner in an OPR case. Mr. Swirski was co-trial counsel in Massachusetts Mutual Life Insurance Company v. United States, tried before the U.S. Court of Federal Claims, involving the proper federal income tax accounting treatment of aggregate guaranteed dividends, decided in the taxpayer’s favor in 2012. He was first chair trial counsel in Federal Home Loan Mortgage Corporation v. Commissioner, a significant case involving favorable financing intangible property, which was decided in the taxpayer’s favor in 2006. Mr. Swirski was also second chair in the United Dominion Industries v. United States case before the U.S. Supreme Court, the first federal consolidated return case to be argued there in more than 50 years.

Previously, Mr. Swirski worked at the U.S. Department of Justice, Tax Division, from 1995 to 1999, during which time he was promoted to senior trial attorney and was presented with a Tax Division Outstanding Attorney Award. During his tenure at the DOJ, Mr. Swirski handled a number of significant cases, including Jack Kent Cooke, Inc. v. United States, Branch Ministries v. United States and Camelot Music v. IRS.

Notable matters include representing:

  • a company in a Tax Court trial concerning nuclear decommissioning expenses in the context of a plant acquisition;
  • a company in a Tax Court trial concerning a foreign tax credit issue;
  • a significant hedge fund in federal court litigation, and another in an ongoing IRS examination;
  • a tax director of a major financial institution in connection with an alleged misrepresentation made in the course of an IRS exam;
  • a company in one of the first promoter penalty Fast Track proceedings;
  • a corporation in private litigation involving widely publicized tax fraud allegations by former employees; and
  • numerous corporations in various IRS examination and appeals proceedings.

Mr. Swirski has been selected for inclusion in Chambers USA: America’s Leading Lawyers for Business and The Legal 500 U.S. He also was included in The Best Lawyers in America 2015 and 2016, and was named a “Tax Controversy Leader” in the International Tax Review’s 2015 Leaders Guide.

Credentials

Education

  • J.D., Georgetown University, Law Center, 1988 (magna cum laude, Order of the Coif)
  • B.A., Boston College, 1985 (magna cum laude)

Admissions

  • District of Columbia

Associations

  • Interview Editor, ABA Tax Section
  • D.C. Bar Taxation Section