TAX

Massey & Gail represents clients in a wide variety of federal, state, and local tax matters. We provide risk management advice to taxpayers during planning and audits, and represent them in negotiations with local authorities. Where disputes arise, we represent taxpayers in proceedings before state and federal tax courts, at trial, in mediation, and on appeal. Our work spans multiple sectors, including financial services, technology, transportation, telecommunications, retail, insurance, and hospitality.

Our team includes the former general counsel and assistant general counsel for the Illinois Department of Revenue. From their years of experience as tax administrators, our lawyers understand the state and local tax issues our clients face. We also are familiar with the priorities and objectives of state and local taxing authorities.

Because tax issues often present novel legal questions, our tax experts work hand-in-hand with our commercial litigation and appellate teams. Together, we provide clients strategic and innovative counseling, often resolving tax controversies without litigation.

REPRESENTATIVE MATTERS

Representing a global financial institution in the trial court and on appeal regarding an IRS audit disallowing over $200 million in tax credits for a cross-border loan transaction.
Representing a world-leading retailer in defending against a putative class action for allegedly improper charging of sales tax.
Representing an emerging technology company challenging local tax ordinances specifically targeting its business model, including successfully dissuading taxing authority from imposing tax.
Advising the Office of the Illinois Governor on constitutional and tax issues related to amending the Illinois Constitution.
Litigating in appellate court and before the Illinois Supreme Court the issues of where retailers engage in the “business of selling,” and to which jurisdiction they should remit sales tax.
Litigating in the appellate court and before the Illinois Supreme Court whether capital projects of a public utility entitled it to investment tax credits under Illinois law. Won and defended judgment valued at over $80 million.
Litigating and winning precedent-setting use tax appeal in the appellate court and before the Illinois Supreme Court to determine whether the state could tax the full value of a corporate jet used in interstate commerce.
Successfully representing dozens of insurers in obtaining an Illinois Supreme Court decision declaring a tax on premiums unconstitutional, and thereafter securing a settlement.

PRACTICE AREAS

Antitrust & Competition

Consumer & False Claims Act

Freedom of Information Act

Privacy

Bankruptcy & Creditors’ Rights

Constitutional Law

Healthcare

Regulated Industries

Complex Commercial

Financial Services

Intellectual Property

Tax

Trials & Arbitrations

We regularly try high-stakes, complex cases across the country in every type of forum—state and federal courts, administrative tribunals, arbitrations, and other dispute resolution proceedings—with great success. Our decades of experience in the courtroom, plus our deep bench of seasoned attorneys, give us uncommon litigation firepower. We are often asked to step in to try an already pending case after a client reexamines its trial team.

Appeals

We have briefed and argued appeals in the U.S. Supreme Court, every federal circuit, and innumerable state courts. We handle appeals in every conceivable scenario—where our firm conducted the trial below and where we didn’t; where we are hired to replace existing counsel and where we are asked to work cooperatively alongside them. Whatever the circumstances, we provide a valuable, fresh appellate perspective and deliver excellent results for our clients.

Policy & Regulatory Work

We regularly represent clients before federal agencies and in state administrative and regulatory proceedings. We often use those proceedings as tools to resolve our clients’ business issues as an expeditious and cost-effective alternative to litigation. We also assist clients in submitting comments to proposed rules, meeting with government officials, and challenging agency rules after adoption. In addition, we have prepared court of appeals and U.S. Supreme Court briefs on important questions of administrative law.

Strategic Counseling

We help clients understand and evaluate the costs and benefits of different options for resolving the issues they face. We understand that litigation is often the last resort rather than the first choice, and we strive to formulate out-of-the-box strategies for meeting client needs in a cost-effective and timely way. Our nimble teams of experienced attorneys identify innovative solutions where other firms cannot. We also help our in-house clients manage outside counsel in particularly large or fast-paced matters.