Patrick J. Smith is a partner in Ivins, Phillips & Barker's Washington office. His practice includes advising corporate taxpayers on tax accounting matters relating to the timing of income and deductions, as well as on a wide variety of complex tax issues relating to the business operations of corporate taxpayers, and representation of corporate taxpayers in tax controversies involving complex legal issues with the Internal Revenue Service, including IRS audits, IRS Appeals Office matters, requests for private letter rulings, technical advice requests, submission of comments to the IRS and Treasury on behalf of taxpayers on proposed regulations, and tax litigation in the United States Tax Court, the Court of Federal Claims, and the Court of Appeals for the Federal Circuit.
His work representing taxpayers in tax controversies includes an emphasis on supporting taxpayers’ positions not only through vigorous application of all relevant tax-specific authorities and arguments but also, where appropriate, through the application in tax contexts of legal principles and case law from outside the tax context, including non-tax case law applying principles of statutory construction and administrative law principles. These non-tax authorities include principles and case law relating to the issue of the proper role of legislative history in statutory interpretation, the issue of what weight should be given to agency interpretations of statutory provisions, the application in tax contexts of the provisions of the Administrative Procedure Act relating to requirements that must be followed by an agency in its rulemaking, and application in tax contexts of the APA’s arbitrary and capricious standard in judicial review of agency action, including the requirement that an agency must provide a contemporaneous reasoned explanation for its decisions in substantive rulemaking and other types of guidance. Mr. Smith joined Ivins, Phillips & Barker in 1981. His publications include Brand X and Omissions from Gross Income, Tax Notes, February 1, 2010.