Edward L. Froelich

Of Counsel | Washington, D.C.

efroelich@mofo.com | (202) 778-1646 efroelich@mofo.com
(202) 778-1646
I represent our clients in their most difficult tax controversy matters from the first inquiry of the IRS through a court’s final judgment.

Edward Froelich represents clients in audit and litigation and is the lead of the firm’s Federal tax controversy group. He is a former trial attorney of the Department of Justice Tax Division where he litigated numerous cases, including complex corporate refund cases. In private practice he continues to litigate cases and represents clients in administrative controversies at both the audit and appeals level before the IRS. His experience has been crucial to securing favorable resolutions of matters with the IRS Appeals Office and in the field. Ed represents domestic and foreign public companies, privately-held companies, partnerships, trusts, and individuals. Many of his clients are in the financial, technology, and real estate industries. He has successfully dealt with a variety of issues including international tax, transfer pricing, income tax accounting, employment tax, accounting method and penalty issues. Ed also regularly advises on privilege and work product questions and on various procedural issues including the obligation to file information returns such as those relating to many of the Form 1099 series, FATCA and employment taxes. 

Illustrative representations:

  • Obtained significant discovery victory in the U.S. Court of Federal Claims which led to mediation and favorable settlement for two insurance companies seeking a refund of over $170M.
  • Assisted major service provider in preparation of protest of $300M transfer pricing adjustment and obtained Appeals concession.
  • Settled on favorable terms for a banking client a dispute involving what the IRS characterized as a double-deduction transaction under Section 351.
  • Obtained Appeals concession on $25M dispute involving the treatment of an earn-out and allocation of purchase price under Section 1060.
  • Advised several companies on withholding obligations regarding wages and outbound royalty payments and successfully negotiated agreements for payment of delinquent taxes with the IRS.
  • Advised on foreign asset disclosure obligations for U.S. members of Swiss verein.
  • Advised public company regarding foreign tax credit redetermination events under Section 905(c), with respect to the United Kingdom and Canadian tax treaties.

Ed is a Fellow of the American College of Tax Counsel, which is a nonprofit professional association of tax lawyers in private practice, recognized for their excellence in tax practice and for their substantial contributions and commitment to the profession. He has been recognized by Legal 500 US in its “recommended” category and is ranked by Chambers USA.  Ed is also the author of the United States chapters of The Tax Disputes and Litigation Review and The Transfer Pricing Review, both published by Law Business Research and is a co-author of BNA’s Privilege in Tax and Accounting Matters (T.M. 635) and The Section 7525 Tax Practitioner-Taxpayer Privilege and Related Issues (Accounting Policy and Practice Series No. 5511).

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