Stephen Josey

(Fed. Cl.) – Obtained a favorable settlement for a finance executive in a Court of Federal Claims refund suit involving foreign tax credits, treaty-resourcing issues, and dual U.S. and U.K. taxation of income

(S.D.N.Y) – Obtained a settlement for an estate executor in a suit brought by the DOJ Tax Division to reduce estate taxes to judgment and to hold the executor personally liable under the Federal Priority Statute

Represented high-net-worth individuals and public figures in sensitive tax collection and penalty matters, with a focus on resolving disputes discreetly, efficiently, and with minimal public exposure

Represented an individual under criminal investigation by the DOJ Tax Division in a matter involving a subpoena to a law firm that had provided both legal and accounting advice to the individual. The resulting privilege dispute lasted multiple years and culminated in the U.S. Supreme Court granting certiorari in In re Grand Jury (Case No. 21-1397)

(D. Idaho) – Defending a client in a tax-shelter promoter injunction action brought by the DOJ under Sections 7402 and 7408 based on alleged business activities involving monetized installment sales

(9^th Cir.) – Representing a client in appellate proceedings arising from Tax Court collateral orders concerning motions to seal pleadings containing sensitive taxpayer information

(5^th Cir.) – Authored amicus briefs on behalf of a high-net-worth client addressing when supervisory approval of penalties is timely under Section 6751(b)

(11^th Cir.) – Authored an amicus brief on behalf of the American College of Tax Counsel addressing the substantial variance doctrine in federal tax refund suits

(Tax Court and 10^th Cir.) – Authored several amicus briefs addressing issues related to the application of the economic substance doctrine under Section 7701(o), including whether a relevancy determination is required before the doctrine may be applied to a transaction

Advising investors, founders, and executives of venture-backed companies on substantiating tax return positions following liquidity events, including issues related to contingent earnouts, qualified opportunity zone fund investments, and qualified small business stock exclusions. This work includes counseling executives under audit for tax issues stemming from business acquisitions and evaluating return positions that may arise after mergers, acquisitions, IPOs, or other windfall events.

Providing pre-litigation analysis for a large corporation on a potential multi-billion-dollar excise tax refund claim