Alan J.J. Swirski

Alan J.J. Swirski, a partner in the Tax Group at Skadden, focuses his practice on tax litigation before the federal courts, including the U.S. Tax Court, the U.S. Court of Federal Claims and U.S. district courts, as well as federal tax controversy matters before the IRS. Mr. Swirski was first chair trial counsel in an ethics prosecution brought by the IRS Office of Professional Responsibility (OPR) against a prominent tax practitioner, decided in the practitioner’s favor in 2009. This case represented the first trial win ever by a practitioner in an OPR case. Mr. Swirski was co-trial counsel in Massachusetts Mutual Life Insurance Company v. United States, tried before the U.S. Court of Federal Claims, involving the proper federal income tax accounting treatment of aggregate guaranteed dividends, decided in the taxpayer’s favor in 2012. He was first chair trial counsel in Federal Home Loan Mortgage Corporation v. Commissioner, a significant case involving favorable financing intangible property, which was decided in the taxpayer’s favor in 2006. Mr. Swirski was also second chair in the United Dominion Industries v. United States case before the U.S. Supreme Court, the first federal consolidated return case to be argued there in more than 50 years.