Royce Tidwell represents multinational corporations, financial institutions and individuals through the full range of federal and state income tax controversy proceedings, including audits, administrative appeals and judicial proceedings.

Bio

Mr. Tidwell focuses on complex tax controversies in connection with financial products, transfer pricing, foreign tax credits, economic substance and business purpose, debt-equity, cross-border withholding and a variety of partnership issues.

Representative cases include:

  • Altria Group Inc. in its dispute with the IRS regarding the scope of Section 162(f). Altria Group Inc. v. United States of America (Eastern District of Virginia);
  • Altria Group Inc. in its dispute with the Michigan Department of Treasury regarding the constitutionality of taxing Altria’s extraterritorial investment gains. Philip Morris USA v. Department of Treasury (Michigan Court of Claims);
  • Agero Holdings Inc. in a victory in a case involving the IRS’ determination of subsidiaries’ status as insurance companies. IRS conceded in full. Sirius XM Connected Vehicle Services Holdings Inc. v. Commissioner (U.S. Tax Court);
  • Veolia Environnement SA (France) in its dispute with the IRS regarding a $4.6 billion worthless stock deduction. IRS conceded in full;
  • Amazon.com, Inc. in a victory in one of the largest transfer pricing cases in decades and the first involving e-commerce. Amazon.com, Inc. v. Commissioner (U.S. Tax Court; U.S. Court of Appeals for the Ninth Circuit);
  • Eaton Corporation in a victory in the first case involving a court’s review of an IRS decision to retroactively cancel an advance pricing agreement. Eaton Corporation v. Commissioner (U.S. Tax Court);
  • Athene USA Corp. in reaching a global settlement with the IRS and DOJ of a refund case involving the IRS’ disallowance of a change in method of accounting. Athene USA Corp. v. United States (U.S. District Court, Southern District of Iowa);

Representative cases prior to joining Skadden include:

  • Chemtech Royalty Associates L.P. in its dispute with the IRS involving partnership economic substance and debt-equity. Chemtech Royalty Associates, L.P. v. United States of America (U.S. District Court, Middle District of Louisiana; U.S. Court of Appeals, Fifth Circuit); and
  • Imprimis Investors LLC in a case involving the Tax Equity and Fiscal Responsibility Act and inconsistent positions with respect to partnership allocations. Imprimis Investors LLC v. United States (U.S. Court of Federal Claims).

Mr. Tidwell was named a Tax Controversy Leader in the International Tax Review’s Leaders Guide. He has guest lectured at the David A. Clarke School of Law’s (UDC’s) Low-Income Taxpayer Clinic on U.S. Tax Court practice and procedure. Additionally, he has represented pro bono clients referred by UDC before the IRS.

Credentials

Education

  • J.D., Georgetown University Law Center, 2007 (cum laude; Articles Editor, Georgetown Law Journal)
  • B.S., Southern Methodist University, 2004

Admissions

  • District of Columbia
  • Maryland
  • U.S. Court of Federal Claims
  • U.S. Tax Court
  • U.S. Court of Appeals for the Federal, Fifth and Ninth Circuits

Royce L. Tidwell

Partner, Tax Controversy and Litigation
royce.tidwell@skadden.com