Gregory S. Lynam
Miami, Florida and Washington, District of Columbia
|phone||(800) 275-3332 (Toll Free)|
Mr. Lynam practices exclusively in the area of IRS whistleblower claims. Prior to joining The Ferraro Law Firm as a Tax Partner and co-establishing its tax group, Mr. Lynam was Counsel at Miller & Chevalier Chartered, in Washington, D.C., and was an Associate with Baker & Mckenzie LLP in the Chicago and San Diego offices. Both firms' tax controversy groups are ranked as one of the top five tax litigation practices in the United States by Chambers & Partners USA.
Mr. Lynam's practice before the Internal Revenue Service includes making submissions to the IRS Whistleblower Office and litigating IRS Whistleblower Office award determinations before the U.S. Tax Court. He has more than $100 billion in active submission to the IRS Whistleblower Office to date. Mr. Lynam has collected tens of millions of dollars for its tax whistleblower clients including a $38 million award in 2012. Mr. Lynam has extensive experience in controversies and informant submissions involving tax fraud, partnership issues, transfer pricing, interest allocation, R&E credit, information reporting, and tax-advantaged transactions (a.k.a. tax shelters).
Mr. Lynam previously practiced in the areas of federal tax controversy and tax appeals, with a focus on international tax matters. He has represented multi-national corporations and high-net-worth individuals at all levels of a tax controversy before the Internal Revenue Service and in litigation with matters often involving deficiencies and refunds in the hundreds of millions to billions of dollars. Mr. Lynam's pro bono practice has focused primarily on criminal defense including a grant of clemency in a post-conviction death penalty case and a not-guilty verdict in a juvenile murder trial. He has won numerous awards for his pro bono work.
Mr. Lynam is a 2006-2007 John S. Nolan Fellow, awarded by the American Bar Association Section of Taxation. He speaks frequently at the American Bar Association on Tax Whistleblower, TEFRA partnership litigation, managing tax controversies, and new technologies in the courtroom.
In addition to non-docketed matters, Mr. Lynam's work on docketed tax cases include:
- Whistleblower 10944-12W v. Commissioner of Internal Revenue, Docket No. 10944-12W.
- Exxon Mobil Corp. v. Commissioner, U.S. Tax Court No. 11805-00 (multiple issues including fair market value interest allocation and treatment of pre-judgment interest).
- Washington Mutual, Inc. v. United States , U.S. District Court for the Western District of Washington No. CV 06-1550 JCC (abandonment loss for branching rights acquired in a supervisory thrift merger).
- Capital One Financial Corp. v. Commissioner , U.S. Tax Court Nos. 19519-05 & 24260-05 (treatment of interchange fees as OID).
- Black & Decker Corp. v. United States , U.S. District Court for the District of Maryland No. WDQ-02-2070, on remand from 436 F.3d 431 (4th Cir. 2006) (capital loss from the sale of stock in contingent liability healthcare subsidiary).
- Barrick Resources (USA) Inc. v. United States , 99 A.F.T.R.2d (RIA) 307 (D. Utah 2006) (proper period of limitations and related claims for refund).
- Veritas Software Corp. v. Commissioner , U.S. Tax Court No. 12075-06 (multiple transfer pricing issues including cost-sharing buy-in payment).
- John Doe 1 and John Doe 2 v. United States , 398 F.3d 686 (5th Cir. 2005), rev'd 93 A.F.T.R.2d (RIA) 1808 (holding that period of limitations under IRC section 6501 is not subject to equitable tolling).
- United States v. Sidley Austin Brown & Wood, LLP , (motion to intervene on behalf of Baker Doe 1 and Baker Doe 2), U.S. District Court for the Northern District of Illinois No. 03-9355 (application of attorney-client privilege to protect from compelled disclosure the identities of taxpayers).
- United States v. KPMG, LLP , (motion to intervene on behalf of John Doe 1 and John Doe 2), U.S. District Court for the District of Columbia No. 02-295 (application of IRC section 7525 to protect from compelled disclosure the identities of taxpayers).
- Jefferson Smurfit Corp. v. United States , U.S. District Court for the Eastern District of Missouri No. 4:03 CV 01691 (E.D. MO 2005), rev'd 439 F.3d 448 (8th Cir. 2005) (application of res judicata to tentative refunds).
- Bravo Restaurants Inc .v. United States , U.S. District Court for the Northern District of Illinois No. 04cv07117 (N.D. Ill. 2005) (collection due process issues).
- Aeroquip-Vickers, Inc. v. Commissioner , 347 F.3d 173 (6th Cir. 2003), cert denied 543 U.S. 809 (2004) (applicability of investment tax credit).
- Baskes v. Commissioner , U.S. Tax Court No. 40543-86 (multiple individual tax issues).
- Framatome Connectors USA, Inc. v. Commissioner , 94 A.F.T.R.2d (RIA) 5820 (2nd Cir. 2004) (status of subsidiary as controlled foreign corporation).
- Microsoft Corp. v. Commissioner , 311 F.3d 1178 (9th Cir. 2002) (transfer pricing issues).
- Compaq Computer Corp. v. Commissioner, 277 F.3d 278 (5th Cir. 2001) (transfer pricing issues).
U.S. Supreme Court
U.S. District Court Northern District of Illinois Trial Bar
U.S. Tax Court
U.S. Court of Appeals District of Columbia Circuit
U.S. Court of Appeals 5th Circuit
U.S. Court of Appeals 7th Circuit
U.S. Court of Appeals 8th Circuit
New York University School of Law, New York, New York, 2001
LL.M. - Taxation Specialty
University of Iowa College of Law, Iowa City, Iowa, 2000
Honors: With Distinction
Iowa State University, Ames, Iowa, 1996
American Bar Association
Member - Tax Section
ABA Section of Taxation, Court Procedure & Practice committee - TEFRA subcommittee
ABA Section of Taxation, Court Procedure & Practice committee - Technology in the Courtroom subcommittee
Illinois Bar Association
Chicago Bar Association
National Association of Criminal Defense Lawyers