Michael J. Desmond

Michael Desmond's practice covers a broad range of federal tax matters with a focus on administrative tax policy, tax controversy, and litigation. He represents clients in approaches to the Internal Revenue Service (IRS) and the U.S. Department of the Treasury (Treasury) on administrative rulemaking matters and matters relating to tax administration and enforcement, seeking clarity on the application of federal tax laws. He also represents clients before the examination divisions of the IRS and the IRS Independent Office of Appeals, and in the U.S. Tax Court, federal district courts, the Court of Federal Claims, and federal courts of appeal. Mike is described by clients in Chambers USA as "very smart, strategic, and knowledgeable of tax law," "responsive and insightful," and that "[h]is knowledge of complex matters is incredibly valuable." 

Prior to joining Miller & Chevalier, Mike was a partner with a global law firm. Before that, he served as the 48th Chief Counsel of the IRS, nominated by the president and confirmed by the Senate. As Chief Counsel, he was the principal legal officer for the IRS, overseeing a staff of nearly 1,500 lawyers responsible for interpreting and providing advice on all aspects of the federal tax law. During his tenure as Chief Counsel, the Office issued more than 100 sets of proposed and final regulations implementing the landmark Tax Cuts and Jobs Act of 2017 (TCJA) and published dozens of guidance items implementing legislation enacted in response to, and providing other relief relating to, the COVID-19 pandemic. The Office was also responsible for litigating nearly 25,000 cases pending in the U.S. Tax Court and working with the Tax Division of the U.S. Department of Justice (DOJ) on cases pending in other courts around the country, including the U.S. Supreme Court.

Mike previously served as Tax Legislative Counsel at the Treasury, where he was the principal legal advisor to the Secretary and Assistant Secretary (Tax Policy) on all domestic aspects of the federal tax law other than employee benefits. As Tax Legislative Counsel, he worked closely with the taxwriting committees in Congress to advance the administration's tax policy objectives and worked with the IRS to implement those objectives. Earlier in his career, he served as a Trial Attorney in the DOJ Tax Division, where he litigated dozens of cases pending in courts throughout the western U.S. He served as a law clerk for the Honorable Ronald S.W. Lew of the U.S. District Court for the Central District of California.

In private practice, Mike has been counsel of record in numerous docketed tax matters, litigating many of them to published decision. These cases cover a range of federal tax issues, including application of the "property for services" rules to a contractual earn-out right, compliance with the partnership refund claim filing requirements, transferee liability, the tax treatment of partnerships holding distressed assets and debt contributed by foreign partners, interpretation of a tolling agreement in a partnership tax proceeding, fraud penalties and related adjustments, debt versus equity treatment for a partnership investment, and the valuation of customer-based intangibles. His clients have included businesses and individuals in a wide range of industries, including real estate, financial services, publishing, technology, medical services and devices, and entertainment.

Mike previously served as an adjunct professor at Georgetown University Law Center and has been a guest lecturer at law schools around the country. He served as Executive Editor of the Catholic University Law Review while attending the Catholic University of America, Columbus School of Law.