In this piece, Miller & Chevalier Member Larry Gibbs pays tribute to his long-time friend and colleague Phillip L. Mann, who passed away on June 3, 2016. Mr. Mann practiced at Miller & Chevalier for more than 30 years, following time as Tax Legislative Counsel for two presidential administrations and roles in the U.S. Treasury and the Internal Revenue Service (IRS). "Those who didn’t know Phil Mann might have trouble understanding that he was both a committed idealist and a clear-eyed realist, a combination rare enough anywhere, but seemingly impossible in an extraordinary lawyer and leader of tax professionals," Gibbs wrote. "Many call him friend, more remember him fondly, probably because he made the [Taxation] Section not only an important place but a friendly one, warm and fun, with meetings to be eagerly awaited; yes there was important work to be done but there was surely fun to be had, and folks to be enjoyed."