Representative Matters

  • First-chairing Charleston Area Medical Center et al. v. United States, a case in the Court of Federal Claims seeking class-action certification on behalf of about 285 incorporated, tax-exempt teaching hospitals that were systematically paid a lower, non-standard rate of interest on refunds of employer-portion FICA tax made under the IRS’s 2010 global concession respecting FICA taxation of medical-resident stipends.  The suit seeks to recover from the IRS an estimated $400 to $500 million dollars in additional statutory interest on behalf of members of the proposed class.  Tom is the only attorney in the nation to have handled this type of suit for additional interest.
  • First-chairing Wichita Center for Graduate Medical Education et al. v. United States, No. 6:16-cv-01054-JTM-KGG, seeking additional statutory interest upon prior refunds of FICA tax.  In July and August 2017 filed briefs seeking summary judgment
  • Briefed and argued the Seventh Circuit appeal in Medical College of Wisconsin Affiliated Hospitals, Inc.v. United States, a case seeking $6.7 million in additional statutory interest on a prior refund of FICA tax
  • Briefed and argued the Second Circuit appeal in Maimonides Medical Center v. United States, a case seeking $5.6 million in additional statutory interest on a prior refund of FICA tax
  • Briefed and argued the Sixth Circuit appeal in United States v. Detroit Medical Center, a case seeking $9.1 million in additional statutory interest on a prior refund of FICA tax
  • Lead counsel in numerous cases presenting Chevron-deference issues. Recently, in an unprecedented move, the U.S. Department of Justice disclaimed reliance on a facially applicable Treasury Regulation in the face of Tom’s challenge to its validity. Some years earlier, Tom guided the briefing of a case in which a federal district court held a Treasury Regulation invalid under Chevron Step One
Orange sunset over Washington Monument and Lincoln Memorial viewed from Netherlands Carillion, Washington, D.C, U.S.A.

Orange sunset over Washington Monument and Lincoln Memorial viewed from Netherlands Carillion, Washington, D.C, U.S.A.

  • Lead counsel for The University of Chicago Hospitals in a tax-refund suit in which the U.S. Court of Appeals for the Seventh Circuit held wholly in favor of the teaching hospital with respect to FICA tax on stipends paid to medical residents — a holding that affirmed the favorable holding of the U.S. District Court below. Recovered $38 million for this teaching hospital and its residents
  • Lead counsel for Partners Healthcare System in a suit in Boston addressing whether $23 million in FICA tax must be repaid to the IRS in connection with stipends paid to medical residents
  • Primary responsibility for handling a Tax Court case in which the IRS agreed to reduce tax and penalty deficiencies to less than $6,000 from $839,000
  • Lead counsel for The University of Chicago in a multi-million-dollar FICA tax refund suit in U.S. district court in Chicago
  • Lead counsel representing a partner in U.S. district court and in the U.S. Court of Appeals for the Seventh Circuit in a case of first impression under the unified partnership audit and litigation procedures of the Internal Revenue Code
  • Key responsibility for obtaining a full and unqualified concession from the IRS in a Tax Court case of an issue worth $75 to $100 million to a large insurance company
  • First-chaired, and settled on favorable terms, an estate tax case in which IRS challenged the bona fides of a family limited partnership (FLP)
  • First-chaired an administrative proceeding in which IRS reversed its view that a refund claim, seeking a recovery of more than $3 million, was procedurally defective
  • First-chaired a two-day trial before an Illinois Department of Revenue Administrative Law Judge addressing whether a major facility owned by a tax-exempt entity was exempt from property taxes under the Illinois statutory exception for charitable and benevolent properties
  • First-chaired the defense of an owner of a chain of tax-preparation stores in Indianapolis in a case in which the IRS sought an injunction permanently barring the individual from involvement with tax-return preparation
  • Advised many taxpayers, both U.S. citizens and aliens, with foreign financial accounts that had not been properly reported to the IRS, on how to belatedly bring themselves into compliance while minimizing penalties
  • Assisted an international business that was not in compliance with federal tax laws, and against which a FinCEN Suspicious Activity Report (SAR) had been filed, in belatedly bringing itself into compliance with federal tax laws
  • First-chaired a “bet the ESOP” case in U.S. District Court in Nashville in which the IRS and the Department of Justice completely conceded $15 million of excise tax and penalties in connection with a purported prohibited transaction. The case was described in The Legal 500’s law-firm survey for 2008 as reflecting a taxpayer-favorable result that was “most unusual”
  • Currently lead counsel in a land-use case in which he represents 35 residents of Sugar Island, Waukesha County, Wisconsin, in a suit concerning a boat landing against the Village of Summit, its police chief, the Wisconsin DNR, and the State of Wisconsin.
  • Represented the IRS, virtually always in a first-chair capacity, in cases in U.S. District Courts located in Wisconsin, Minnesota, Iowa, Missouri, Nebraska, Kansas, South Dakota, Montana, Colorado, Wyoming, Nevada, Arizona, and California, from 1984 to 1989
  • Represented the IRS, either in a first-chair or supervisory capacity, in cases in the Court of Federal Claims (Washington, D.C.), and in the U.S. Court of Appeals for the Federal Circuit (Washington, D.C.), from 1989 to 1998.  Personal case load that sought to protect almost $1 billion.
  • As an Assistant U.S. Attorney, represented the United States and its departments, agencies, bureaus, and officers in the U.S. District Court for the Western District of Wisconsin, and in the U.S. Court of Appeals for the Seventh Circuit (Chicago), from 1982 through 1984. Handled civil and criminal cases.
  • Tom’s name appears as counsel on over 55 reported federal court opinions

Note: Most of these engagements occurred before Tom established his own law firm.