Brian McManus is a partner in the Tax Department of the Washington, D.C. office of Latham & Watkins. His practice focuses on civil and criminal tax litigation and controversies. He has successfully litigated complex tax cases in the US Tax Court, the Court of Federal Claims and several federal district and state courts. He also represents taxpayers in IRS audits, administrative claims, IRS protests and post-appeals mediations.
Mr. McManus' litigation and controversy practice extends to all areas of federal taxation, with an emphasis on disputes involving cross-border and international tax matters, sophisticated corporate transactions, oil and gas taxation, enterprise and asset valuations, partnerships, tax shelters and promoter penalty defense.
Mr. McManus advises clients regarding Foreign Account Tax Compliance Act (FATCA) compliance and enforcement, Bank Secrecy Act (BSA) examinations, information reporting, employment tax and executive compensation, worker classification and retirement and pension plans.
Mr. McManus has significant experience coordinating complex multijurisdictional investigations and litigation, as well as efficiently managing large volume e-discovery and cross-border discovery. His clients include numerous multinational and Fortune 500 companies in diverse industries such as banking, insurance, technology, energy, pharmaceuticals and retail. Mr. McManus has also represented several global law and accounting firms, as well as international charitable organizations and trust, trust companies and offshore corporate service providers.
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. Mr. McManus is recommended for his tax controversy work by The Legal 500 US 2014-2015.
Mr. McManus is an Adjunct Professor of Law at Georgetown University Law Center where he teaches IRS Practice and Procedure in the graduate tax (LL.M.) program. He also regularly speaks at national tax conferences and is the author of numerous tax-related articles. He is the co-chair of both the ABA Tax Section’s Subcommittee on Attorney-Client and Constitutional Privileges and the American Law Institute’s annual conference: "Handling a Tax Controversy: Audits, Appeals, Litigation and Collections."
Mr. McManus is admitted to practice before the US Court of Appeals for Federal Circuit, the US Tax Court, the US Court of Federal Claims and the US District Court for the District of Massachusetts.