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Experience:
Mr. Kaplan spent the first 16 years of his career in Washington, D.C., and was a partner in the Chicago office of Mayer Brown LLP from 1987 until 2004 when he retired. He now remains active as senior counsel. His practice is a mix of tax controversy and tax consulting work, primarily for major U.S.-based multinational corporations and with particular concentration on the international field and on the variety of issues that arise from domestic and international corporate acquisitions. He has dealt continuously with the National Office of the Internal Revenue Service and the Office of Tax Policy of the U.S. Treasury Department. In the tax controversy area, Mr. Kaplan has negotiated dozens of successful settlements with IRS Appeals and, particularly in recent years, has been responsible for litigated matters generally involving complex technical tax issues. He also has developed a specialty in tax arbitration and mediation.
Notable Engagements:
The Boeing Company and Consolidated Subsidiaries v. United States of America , 123 S.Ct. 1099 (2003) (allocation of R&D costs under DISC and FSC rules).
The Boeing Company and Consolidated Subsidiaries, and Boeing Sales Corporation v. United States of America, 258 F.3d 958, (9th Cir. 2001) (allocation of R&D costs under DISC and FSC rules) (petition for panel rehearing and rehearing en banc).
Intel Corporation v. Commissioner of Internal Revenue, 111 T.C. 90 (1998) (imposition of statutory interest on deficiencies offset by foreign tax credit carrybacks).
RJR Nabisco, Inc. v. Commissioner of Internal Revenue, 76 T.C.M. (CCH) 71 (1998) (deductibility of package design costs; characterization of income from foreign expropriation under I.R.C. § 1231).
United Parcel Service of America v. Commissioner of Internal Revenue , T.C. Docket No. 15993-95 (availability of investment credit for rehabilitation of aircraft).
Borland International, Inc. v. Commissioner of Internal Revenue, T.C. Docket No. 1605?94 (eligibility of computer software for FSC benefits).
Intel Corporation v. Commissioner of Internal Revenue, 76 F.3d 976 (9th Cir. 1995) (source of export sales income).
Nabisco Brands, Inc. (RJR) v. Commissioner of Internal Revenue, 69 T.C.M. (CCH) 2230 (1995) (amortization of trademarks pursuant to I.R.C. § 1253).
Intel Corporation v. Commissioner of Internal Revenue, 100 T.C. 616 (1993), aff’d, 67 F.3d 1445 (9th Cir. 1995) (allocation of income partly from sources within a foreign country under Treas. Reg. § 1.863-3(b)(2)).
Brunswick Corporation v. Commissioner of Internal Revenue, 100 T.C. 6 (1993) (treatment of earnings and profits deficits under section 902).
RJR Nabisco, Inc. v. United States, 955 F.2d 1457 (11th Cir. 1992) (effective date of compound interest under section 6622).
Garnac Grain Company v. Commissioner of Internal Revenue, 62 T.C.M. (CCH) 340 (1991) (availability of DISC deficiency distribution procedure) (amicus curiae for Cargill Incorporated).
Southern Railway Company v. United States, 585 F.2d 466 (Ct. Cl. 1978) (historical basis of railway assets under retirement method of accounting).
In re Regional Rail Reorganization Proceedings, 421 F. Supp. 1061 (Spec. Ct. 1976) (disposition of Penn Central employee benefit plans in ConRail reorganization).
Education:
Harvard Law School, JD, cum laude, 1971, University of Pennsylvania, Wharton School of Finance and Commerce, BS, magna cum laude, 1968. | 