Tax Section: Practice and Procedure Roundtable Call: Current Issues in FBAR Litigation

The FBA Tax Section is excited to host a discussion of the current state of FBAR litigation from the private practitioner and government viewpoint. Speakers Brian McManus and Joshua Wu will give a brief overview of the FBAR reporting requirements, examinations, and administrative appeals before turning to litigation. They will also discuss the development of FBAR case law, issues currently in litigation, and strategies for handling FBAR cases in litigation. This is one call you don’t want to miss!

About the Speakers

Brian McManus, a partner in the Tax Department of Latham & Watkins, focuses his practice on civil and criminal tax litigation and controversies. Mr. McManus litigates high stakes tax cases before federal and state courts. He also represents taxpayers in Internal Revenue Service (IRS) audits, appeals, and criminal investigations with the objective of confidentially resolving tax controversies and avoiding litigation. With nearly two decades of “inside the beltway” experience in Washington, Mr. McManus frequently handles controversy matters with broader tax policy implications. Mr. McManus’ litigation and controversy practice extends to all areas of federal and state taxation, with an emphasis on disputes involving cross-border and international tax matters, sophisticated corporate transactions, enterprise and asset valuations, transfer pricing, partnerships, oil and gas taxation, tax shelters, and promoter penalty defense.

Mr. McManus frequently handles sensitive tax matters involving allegations of fraud and potential criminal tax charges. He has helped clients avoid severe civil penalties and criminal prosecution, and he regularly advises on voluntary disclosure of domestic and offshore filing errors.  His clients include numerous multinational and Fortune 500 companies in diverse industries such as banking, insurance, technology, energy, pharmaceuticals, airlines, and retail. Mr. McManus has represented several global law and accounting firms, as well as international charitable organizations, trust companies, offshore corporate service providers, and high net worth families. Mr. McManus is admitted to practice before the US Court of Appeals for Federal Claims, and the US District Court for the District of Massachusetts.

Joshua Wu is the Deputy Assistant Attorney General for Policy and Planning at the U.S. Department of Justice, Tax Division. Prior to joining the Tax Division, Josh worked for several international law firms and represented clients in an array of tax controversies and tax litigation matters before the IRS, the U.S. Tax Court, the U.S. Court of Federal Claims, the U.S. District Court for the Eastern District of Texas, and the U.S. Court of Appeals for the Federal Circuit.  Josh received his B.A. from the University of Virginia, his J.D from Syracuse University College of Law, and his LL.M. from the Georgetown University Law Center.

Ground Rules

1. Statements made by government employees are made in their personal capacity and may not be relied upon as an authorized statement of any government agency.
2. No recording devices allowed.
3. FBA Tax Section membership is not required to participate, but you are encouraged to visit https://www.fedbar.org/membership/for information on becoming a member.

Interested in Speaking?

If you are interested in leading a future monthly call, please contact john.pontius@pontiustaxlaw.com or danielstrickland@eversheds-sutherland.com.

For call-in information, please contact Alea Al-Aghbari.