John T. Hildy

IRS Administrative Proceedings: John is adept at bridging the gap between tax authorities and taxpayers, advising clients in dispute settlements in which the dollars at stake often reach into ten digits. John focuses on issue resolution at the earliest stage possible, not just on the steps of the courthouse. To that end, John works with clients to implement a broad set of alternative dispute resolution tools, including Tax Court-supervised mediation, traditional IRS Appeals and Appeals review of docketed issues, Early Referral to Appeals, Fast Track and Appeals Mediation, Pre-filing Agreements (PFAs), and Competent Authority and Advance Pricing Agreements (APAs). He frequently counsels corporate taxpayers on transfer pricing audits using the IRS’s transfer pricing “roadmap.”

Multi-national clients John has served are engaged in a wide range of industries including branded and generic pharmaceuticals, medical devices, telecommunications, heavy manufacturing, insurance and reinsurance, transportation, and hospitality, among others. John serves on the planning committee for the University of Chicago Tax Conference.

• Guidant LLC v. Commissioner of Internal Revenue, T.C. Docket No. 5989-11 (IRC 482 reallocations).
• Cardiac Pacemakers, Inc. v. Commissioner of Internal Revenue, T.C. Docket No. 5990-11 (IRC 482 reallocations).
• Cardiac Pacemakers, Inc. v Commissioner of Internal Revenue, T.C. Docket No. 10985-11 (IRC 367 allocations).
• United Parcel Service of America v. Commissioner of Internal Revenue, 254 F.3d 1014 (11th Cir. 2001), rev’g and remanding, T.C. Memo. 1999-268, 78 T.C.M. (CCH) 262 (1999) (vacating Tax Court’s finding on sham, assignment of income and penalties).
• Nestlé Holdings, Inc. v. Commissioner of Internal Revenue, T.C. Memo. 2000-374 (unagreed computation under Tax Court Rule 155; IRS held to Stipulation).
• Comcast Corporation v. Commissioner of Internal Revenue, T.C. Docket No. 10983-99, decision entered March 17, 2000 (application of I.R.C. 83 to warrants issued in public LBO).
• Milwaukee Safeguard Insurance Co. et al. v. Selcke, 179 Ill.2d 94 (1997) (striking a state tax on constitutional grounds).