Partner

Joel V. Williamson

Tax Controversy & Litigation, International Tax & Transfer Pricing, Life Sciences

Chicago +1 312 701 7229

jwilliamson@mayerbrown.com

"He is absolutely a star, he has been a father of controversy for decades and is such a luminary in the field."

"Joel is the leading expert in his field. He uses his experience to inform his advice and seems to always be one step ahead because he has dealt with so many situations before. He is superb at what he does."

Chambers USA

Overview

Joel Williamson, co-leader of Mayer Brown’s Tax Controversy & Litigation team, is widely acknowledged as one of the nation's leading tax attorneys and litigators. Joel is ranked in Band 1 for Nationwide – Tax Controversy and named a Star Individual for Tax Controversy – Illinois by Chambers USA. He is recognized as a Hall of Fame lawyer by Legal 500. He has litigated over 60 tax cases. His unprecedented experience includes the trial of seven major IRC 482 transfer pricing cases, including Eli Lilly, G.D. Searle, Westreco (Nestlé), Seagate Technology, National Semiconductor, United Parcel Service and Eaton Corporation. Most recently, Joel represented Hyatt and Tribune Media and Chicago Baseball Holdings where both resulted in substantial taxpayer victories. Joel has represented the following clients in tax litigation cases: Nestlé, UPS, Cross Refined Coal (Fidelity), Tyco, Boston Scientific, Consolidated Edison, Intel Corporation and others.

In the international tax area, Joel has litigated Subpart F, constructive triangular dividend, R&D Moratorium, Brazilian and other foreign tax credit for banks, including Bankers Trust and Riggs Bank, as well as Iranian loss investment in U.S. property (IRC 956) and foreign-versus-domestic-source income (IRC 863(b)) questions. In addition, Joel has litigated IRC 338 corporate acquisition-related issues, including goodwill, intangible and inventory valuations and second-tier allocations.

Joel litigated the Tribune Company case, which dealt with whether a divestiture of a subsidiary qualified as a tax-free corporate reorganization. He has litigated significant tax accounting issues, including unbilled revenue and cap interest rate loan questions. Joel has also litigated significant procedural questions, including the proper role of IRS trial counsel in the audit examination process. He is also experienced in summons enforcement actions for both foreign and domestic records.

Experience

Cross Refined Coal, LLC v. Commissioner, 45 F.4th 150 (D.C. Cir. 2022) aff’g T.C. Docket No. 19502-17, Index No. 177 (Aug. 29, 2019), No. 20-1015 (D.C. Cir. August 5, 2022) (holding that refined coal partnership was a bona fide partnership and affirming that, where a partnership undertakes an activity made profitable by tax credits, it engages in legitimate business activity for tax purposes)
Cross Refined Coal, LLC v. Commissioner, T.C. Docket. No. 19502-17, Index No. 177 (U.S. Tax Ct. Aug. 29, 2019) (finding that refined coal production partnership was a bona fide partnership and that its partners were bona fide partners).
Hyatt Hotels Corporation v. Commissioner, T.C. Memo 2023-122 (ruling in taxpayer’s favor on a section 481 change in method of accounting issue that represented about 95% of the total dollars at issue in a dispute concerning the taxation of a loyalty rewards program)
EOG Resources, Inc. & Subsidiaries v. Commissioner of Internal Revenue, T.C. Docket No. 012794-17 (alternative minimum tax preference for intangible drilling costs).
Tribune Media Company v. Commissioner of Internal Revenue, T.C. Memo. 2021-22 (sustaining use of leveraged partnership). Appeal Docketed, Nos. 23-1135 et al (7th Circuit Jan. 20, 2023).
Eaton Corporation v. Commissioner (T.C. Memo 2017-147) (IRC § 482 reallocations and the cancelation of advance pricing agreements; tried in August/September 2015), aff’d 47 Fed.4th 436 (6th Cir. 2022).

United States v. Eaton Corporation, 1:13-mc-102, 1:13-mc-111, 1:13-mc-112 (N.D. Ohio 2014); 2:13-cv-01825 (W.D. Pa. 2014); 3:13-cv-01956 (D.P.R. 2014) (summons enforcement litigation).
United States v. Eaton Corporation, 1:12 MC 24, 1:12 MC 25, 1:12 MC 26, 1:12 MC 27, 2012 WL 3486910 (N.D. Ohio Aug. 15, 2012) (summons enforcement litigation).
Exelon Corporation v. Commissioner of Internal Revenue, 906 F.3d 513 (7th Cir. 2018), aff’g 147 T.C. 230 (2016) (tax treatment of $1.3 billion like-kind exchange of utility assets; tried in August 2015). 147 T.C. No. 9 (2016).
Tyco Electronics Corp., formerly known as AMP, Inc., & Subsidiaries v. Commissioner of Internal Revenue, T.C. Docket No. 16654-13 (decision entered May 31, 2016) (debt-equity characterization).
Covidien LP, f.k.a. Tyco Healthcare Group, LP, Covidien Holding Inc., f.k.a. SWD Holding, Inc. I, Tax Matters Partner v. Commissioner of Internal Revenue, T.C. Docket No. 16663-13 (decision entered May 31, 2016) (debt-equity characterization).
Tyco Electronics Corporate Holdings, Inc., as successor in interest to Tyco Holdings, Inc. & Subsidiaries v. Commissioner of Internal Revenue, T.C. Docket No. 16661-13 (decision entered May 31, 2016) (debt-equity characterization).
Tyco Electronics Corp., as successor in interest to Tyco International (PA), Inc. & Subsidiaries v. Commissioner of Internal Revenue, T.C. Docket No. 16659-13 (decision entered on May 31, 2016) (debt-equity characterization).
Tyco Electronics Corp., as successor in interest to TSSL Holding Corp. & Subsidiaries v. Commissioner of Internal Revenue, T.C. Docket No. 16655-13 (decision entered May 31, 2016) (debt-equity characterization).
Tyco Electronics Corporate Holdings, Inc., as successor in interest to Tyco (US) Holdings, Inc. & Subsidiaries v. Commissioner of Internal Revenue, T.C. Docket No. 16658-13 (decision entered May 31, 2016) (debt-equity characterization).
Tyco Electronics Corp., as successor in interest to Tycom (US) Holdings, Inc. & Subsidiaries v. Commissioner of Internal Revenue, T.C. Docket No. 16662-13 (decision entered May 31, 2016) (debt-equity characterization).
Tyco Electronics Corp., as successor in interest to Tycom Simplex Holdings, Inc. & Subsidiaries v. Commissioner of Internal Revenue, T.C. Docket No. 16651-13 (decision entered May 31, 2016) (debt-equity characterization).
United States Surgical Corporate & Subsidiaries v. Commissioner of Internal Revenue, T.C. Docket No. 16664-13 (decision entered May 31, 2016) (debt-equity characterization).
ADT Holdings, Inc.v. Commissioner of Internal Revenue,T.C. Docket No. 16656-13 (decision entered May 31, 2016) (Withholding Tax).
Sherwood Medical Company I v. Commissioner of Internal Revenue, T.C. Docket No. 16652-13 (decision entered May 31, 2016) (Withholding Tax).
Covidien Group S.A.R.L., f/k/a Tyco Group S.A.R.L. v. Commissioner of Internal Revenue, T.C. Docket No. 16653-13 (decision entered May 31, 2016)(Withholding Tax).
Tyco Electronics Corp., as successor in interest to Tyco International (PA), Inc. v. Commissioner of Internal Revenue, T.C. Docket No. 16657-13 (decision entered May 31, 2016) (Withholding Tax).
Tyco Electronics Corporate Holdings, Inc., as successor in interest to Tyco (US) Holdings, Inc. v. Commissioner of Internal Revenue, T.C. Docket No. 16660-13 (decision entered May 31, 2016) (Withholding Tax).
Guidant LLC v. Commissioner of Internal Revenue, T.C. Docket No. 5501-12 (IRC 482 reallocations). 146 T.C. 60 (2016).
Cardiac Pacemakers, Inc. v. Commissioner of Internal Revenue, T.C. Docket No. 5502-12 (IRC 482 reallocations)
Boston Scientific Corporation v. Commissioner of Internal Revenue, T.C. Docket No. 26876-11 (IRC 482 reallocations)
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)
Consolidated Edison Co. of N.Y., Inc. & Subsidiaries v. United States, 2013 WL 93110 (Fed. Cir. Jan. 9, 2013), rev'g 90 Fed. Cl. 228 (2009) (recharacterizing lease-in lease-out ("LILO") transaction under substance over form doctrine).
Flextronics America, as Alternative Agent for C-Mac Holdings, Inc. and Subsidiaries Consolidated Group, Petitioner-Appellee v. Commissioner of Internal Revenue,Respondent-Appellant. 499 Fed.Appx. 725 (9th Cir. 2012) aff'g T.C. Memo 2010-245.
Flextronics America, LLC, as Alternative Agent Pursuant to Treas. Reg. 1.1502-77A(e)(4)(ii) for C-MAC Holdings, Inc. & Subsidiaries Consolidated Group v. Commissioner of Internal Revenue, T.C. Memo 2010-245 (basis in acquired inventory).
Amergen Energy Co., LLC, by and through Exelon Generation Co., LLC, Tax Matters Partner v. The United States, 94 Fed.Cl. 413, (2010) (opinion on discovery motion to compel admissions). For an article analyzing the Court's decision see Jasper L. Cummings, Jr., "Capitalization: Selling Nuclear Decommissioning Funds", Daily Tax Report, (10/12/2010).
Wells Fargo & Company v. United States, 105 A.F.T.R.2d 2010-377 (Ct. Fed. Cl., Jan. 8, 2010), (denying deductions for leveraged leases of transit equipment and technical equipment), aff'd 641 F.3d 1319 (Fed Cir. 2011).
Brunswick Corporation & Subsidiaries v. United States of America, US District Court, Northern District of Illinois, Docket No. 07C 3792, (basis for depreciation in an I.R.C. 338 acquisition transaction).
Tribune Company v. Commissioner of Internal Revenue, 125 T.C. 110 (2005), (holding that the divestiture of Bender was a taxable sale and not a tax-free reorganization).
Saba Partnership, Brunswick Corporation, Tax Matters Partner, et al. v. Commissioner of Internal Revenue, 78 T.C.M. (CCH) 684 (1999), vacated by 273 F.3d 1135 (DC Cir. 2001), remanded to 85 T.C.M. (CCH) 817 (2003) (challenge to investment partnerships as devoid of economic substance).
The Boeing Company and Consolidated Subsidiaries v. United States of America, 123 S.Ct. 1099 (2003) (allocation of R&D costs in determination of sales income under DISC and FSC rules).
PNC Financial Services Group, Inc. v. Commissioner of Internal Revenue (formerly Riggs National Corp. v. Commissioner of Internal Revenue) , 503 F.3d 119 (D.C. Cir. 2007), aff'g, T.C. Memo. 2004-110, 87 T.C.M. (CCH) 1276 (2004) ("Riggs III"), on remand from 295 F.3d 16 (D.C. Cir. 2002), rev'g and remanding T. C. Memo. 2001-12, 81 T.C.M. (CCH) 1023 (2001) ("Riggs II"), on remand from 163 F.3d 1363 (D.C. Cir. 1999), rev'g and remanding 107 T.C. 301 (1996) ("Riggs I") (holding that official tax receipts of Brazilian government were entitled to evidentiary presumption).
The Limited, Inc. v. Commissioner of Internal Revenue, 286 F.3d 324 (6th Cir. 2002), rev'g, 113 T.C. 169 (1999)(reversing the Tax Court's holding that CFC's purchase of CDs from affiliated credit card bank failed to quality as 956(b)(2)(A) "deposits with [a] person "carrying on banking business.").
The Boeing Company and Consolidated Subsidiaries, and Boeing Sales Corporation v. United States of America, 258 F.3d 958, (9th Cir. 2001) (allocation of R&D costs in determination of sales income under DISC and FSC rules) (petition for panel rehearing and rehearing en banc).
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).
Bankers Trust New York Corporation v. United States, 36 Fed. Cl. 30 (1996), rev'd and remanded, 225 F.3d 1368 (Fed. Cir. 2000) (Brazilian foreign tax credits).
The Limited, Inc. v. Commissioner of Internal Revenue, 113 T.C. 169 (1999) (Subpart F, IRC 956 "banking exception").
United Parcel Service of America v. Commissioner of Internal Revenue, T.C. Memo. 1999-268, 78 T.C.M. (CCH) 262 (1999) (sham transaction and IRC 61, 482 and 845 reallocations).
Intel Corporation v. Commissioner of Internal Revenue, 111 T.C. 90 (1998) (imposition of statutory interest on deficiencies offset by foreign tax credit carrybacks).
Nestlé Holdings, Inc. v. Commissioner of Internal Revenue, 152 F.3d 83 (2d Cir. 1998); rev'g and remanding, T.C. Memo. 1995-441, 70 T.C.M. (CCH) 682 (1995) (Carnation acquisition, valuation of trademarks).
Overseas Partners Ltd. v. Commissioner of Internal Revenue, T.C. Docket No. 15966-95 (engaged in business issues arising under IRC 882 and 842) (conceded by IRS).
Intel Corporation v. Commissioner of Internal Revenue, 76 F.3d 976 (9th Cir. 1995) (source of export income).
Nestlé Holdings, Inc. v. Commissioner of Internal Revenue, T.C. Memo. 1995-441, 70 T.C.M. (CCH) 682 (1995) (IRC 482 reallocations, Carnation acquisition).
Nabisco Brands, Inc. (RJR) v. Commissioner of Internal Revenue, T.C. Memo. 1995-127, 69 T.C.M. (CCH) 2230 (1995) (amortization of trademarks pursuant to IRC 1253).
Cline v. Commissioner of Internal Revenue, 34 F.3d 480 (7th Cir. 1994) (golden parachute payments).
Norwest Corporation and Affiliated Companies v. Commissioner of Internal Revenue, 69 F.3d 1404 (8th Cir. 1995), cert. denied, 116 S. Ct. 1704 (1996) (Brazilian foreign tax credits).
National Semiconductor Corporation v. Commissioner of Internal Revenue, T.C. Memo. 1994-195, 67 T.C.M. (CCH) 2849 (1994), acq. in result, 1995-2 C.B.1 (IRC 482 reallocations).
Seagate Technology, Inc. v. Commissioner of Internal Revenue, 102 T.C. 149 (1994) (IRC 482 reallocations).
Continental Illinois Corporation v. Commissioner of Internal Revenue, 501 US 1041 (1994) (recognition of income on CAP loans) (denying petition for certiorari).
Sara Lee Corporation and Subsidiaries v. United States, 29 Fed. Cl. 330 (1993) (use of Revenue Agent's Report as evidence supporting audit adjustments).
Intel Corporation v. Commissioner of Internal Revenue, 100 T.C. 616 (1993), aff'd, 67 F.3d 1445 (9th Cir. 1995) (allocation of income partly from sources within a foreign country under Treas. Reg. 1.863-3(b)(2)).
Continental Illinois Corporation v. Commissioner of Internal Revenue, 998 F.2d 513 (7th Cir. 1993), cert. denied, 510 US 1041 (1994) (Brazilian foreign tax credits, foreign tax credits relating to net quoted loans, and recognition of income on CAP loans).
Westreco, Inc. (Nestlé) v. Commissioner of Internal Revenue, T.C. Memo. 1992-561, 64 T.C.M. (CCH) 849 (1992) (allocation of income between foreign parent corporation and US subsidiary).
National Semiconductor Corporation v. Commissioner of Internal Revenue, T.C. Memo. 1991-81, 61 T.C.M. (CCH) 2005 (1991) (burden of proof in IRC 482 case).
Continental Illinois Corporation v. Commissioner of Internal Revenue, T.C. Memo. 1991-61, 61 T.C.M. (CCH) 1916 (1991) (foreign tax credits relating to net quoted loans).
Westreco, Inc. (Nestlé) v. Commissioner of Internal Revenue, 923 F.2d 855 (6th Cir. 1991) (appeal dismissed and writ of mandamus denied).
Westreco, Inc. (Nestlé) v. Commissioner of Internal Revenue, T.C. Memo. 1990-501, 60 T.C.M. (CCH) 824 (1990) (protective order restricting IRS use of summons in the Tax Court).
Nestlé Holdings, Inc. v. Commissioner of Internal Revenue, 94 T.C. 803 (1990) (calculation of amount in receipt of preferred stock for property).
Continental Illinois Corporation v. Commissioner of Internal Revenue, 94 T.C. 165 (1990) (Iranian loss issues).
Continental Illinois Corporation v. Commissioner of Internal Revenue, T.C. Memo. 1989-636, 58 T.C.M. (CCH) 790 (1989) (recognition of income on CAP loans).
Continental Illinois Corporation v. Commissioner of Internal Revenue, T.C. Memo. 1989-468, 57 T.C.M. (CCH) 1464 (1989) (evidentiary issues relating to substantiation of foreign tax credits).
Continental Illinois Corporation and Citizens and Southern Corporation v. Commissioner of Internal Revenue, T.C. Memo. 1988-318, 55 T.C.M. (CCH) 1325 (1988) (Brazilian foreign tax credits).
Gulf Oil Corporation v. Commissioner of Internal Revenue, 89 T.C. 1010 (1987), aff'd, 914 F.2d 396 (3d Cir. 1990) (deductibility of insurance premiums paid to captive insurer).
Consumers Power Co. v. Commissioner of Internal Revenue, 89 T.C. 710 (1987) (method of accounting and time of placement in service for depreciation and investment credit purposes).
Veterans of Foreign Wars v. Commissioner of Internal Revenue, 89 T.C. 7 (1987) (unrelated business income).
G.D. Searle & Co. v. Commissioner of Internal Revenue, 88 T.C. 252 (1987) (allocation of income and deductions among related taxpayers).
Humana, Inc. v. Commissioner of Internal Revenue, 88 T.C. 197 (1987), aff'd in part, rev'd in part, 881 F.2d 247 (6th Cir. 1989) (deductibility of insurance premiums paid to captive insurer).
Mukerji (Comdisco, Inc.) v. Commissioner of Internal Revenue, 87 T.C. 926 (1986) (deductibility of expenses related to computer leasing).
Gulf Oil Corporation v. Commissioner of Internal Revenue, 87 T.C. 548 (1986) (956 investment in US property and constructive dividends).
Eli Lilly & Co. v. Commissioner of Internal Revenue, 84 T.C. 996 (1985), aff'd in part, rev'd in part, 856 F.2d 855 (7th Cir. 1988) (allocation of income and deductions among related taxpayers).
Humana, Inc. v. Commissioner of Internal Revenue, T.C. Memo. 1985-426, 50 T.C.M. (CCH) 784 (1985), on reconsideration to 88 T.C. 197 (1987), aff'd in part, rev'd in part, 881 F.2d 247 (6th Cir. 1989) (deductibility of insurance premiums paid to captive insurer).
Simmons v. Commissioner of Internal Revenue, 73 T.C. 1009 (1980) (government's affirmative proof of fraud where allegations are only denied by taxpayer).
Community Research & Development Corporation v. Commissioner of Internal Revenue, T.C. Memo. 1979-264, 38 T.C.M. (CCH) 1043 (1979) (bad debt deduction).
Duley v. Commissioner of Internal Revenue, T.C. Memo. 1979-264, 38 T.C.M. (CCH) 1035 (1979) (deductibility of travel expense).
Smith v. Commissioner of Internal Revenue, T.C. Memo. 1979-260, 38 T.C.M. (CCH) 1030 (1979) (deductibility of travel expense).
Phillips v. Commissioner of Internal Revenue, T.C. Memo. 1979-258, 38 T.C.M. (CCH) 1027 (1979) (deductibility of travel expense).
Hurst v. Commissioner of Internal Revenue, T.C. Memo. 1979-232, 38 T.C.M. (CCH) 924 (1979) (deductibility of travel expense).
Thacker v. Commissioner of Internal Revenue, T.C. Memo. 1979-231, 38 T.C.M. (CCH) 923 (1979) (deductibility of travel expense).
Kirk v. Commissioner of Internal Revenue, T.C. Memo. 1979-135, 38 T.C.M. (CCH) 598 (1979) (deductibility of travel expense).
Galloway v. Commissioner of Internal Revenue, T.C. Memo. 1979-134, 38 T.C.M. (CCH) 596 (1979) (deductibility of travel expense).
Hill v. Commissioner of Internal Revenue, T.C. Memo. 1979-133, 38 T.C.M. (CCH) 595 (1979) (income averaging).
Wilcox Manufacturing Co., Inc. v. Commissioner of Internal Revenue, Orelite Manufacturing Co., Inc. v. Commissioner of Internal Revenue, T.C. Memo. 1979-92, 38 T.C.M. (CCH) 378 (1979) (accumulated earnings tax).
Sexton v. Commissioner of Internal Revenue, T.C. Memo. 1979-31, 38 T.C.M. (CCH) 340 (1979) (substantiation of interest deduction).
Silman v. Commissioner of Internal Revenue, T.C. Memo. 1978-266, 37 T.C.M. (CCH) 1146 (1978), appeal dismissed, 586 F.2d 838 (4th Cir. 1978), cert. denied, 440 US 920 (1979) (constitutionality of the federal income tax).
McCallister v. Commissioner of Internal Revenue, 70 T.C. 505 (1978) (deductibility of travel expense).
Hensley v. Commissioner of Internal Revenue, T.C. Memo. 1978-242, 37 T.C.M. (CCH) 1043 (1978) (deductibility of travel expense).
Harrison v. Commissioner of Internal Revenue, T.C. Memo. 1978-241, 37 T.C.M. (CCH) 1041 (1978) (deductibility of travel expense).
Uhlenbrock v. Commissioner of Internal Revenue, 67 T.C. 818 (1977) (penalty as ordinary and necessary business expense).
Wallace v. Commissioner of Internal Revenue, T.C. Memo. 1976-219, 35 T.C.M. (CCH) 954 (1976) (ability of Commissioner to use net worth computation).
Sherry v. Commissioner of Internal Revenue, T.C. Memo. 1975-337, 34 T.C.M. (CCH) 1468 (1975) (ordinary and necessary business expenses).

Related Services & Industries

Services

Industries

Life Sciences

Publications & Presentations

Recognition

"Joel is an outstanding tax lawyer. His litigation knowledge and work puts him in an elite group of tax professionals." - Chambers USA
"Joel is a very successful lawyer who holds a lot of respect in the tax community." - Chambers USA
Recognized as a "Leading Lawyer" by Chambers USA since 2003 in Nationwide – Tax Controversy and Illinois – Tax.
Recognized as a "Leading Lawyer" by Legal 500 for US Taxes: Contentious since 2008 and in 2017 inducted into The Legal 500 Hall of Fame which highlights individuals who have received constant praise by their clients for continued excellence.
Recognized as a leading Tax Controversy adviser by International Tax Review for Tax Controversy since 2012.
Named "The Best of the Best USA - Transfer Pricing" by Expert Guides.
Named "Tax Litigation Attorney of the Year" by ACQ.

"I could not be more impressed with his ability to prepare and try an extremely complex tax case….I consider him to be one of the best in the market." - Chambers USA
“His ability to communicate very complicated concepts in an easily understandable way is exceptional. He is very cerebral and strategic." - Chambers USA
"He is always one step ahead - because he has dealt with so many situations before, he seems to know what is coming next, and he's superb at what he does." - Chambers USA
"A dean of the tax controversy Bar, revered for his 'spectacular courtroom manner and skills.” - Chambers USA
"He's incredibly knowledgeable on tax matters, has great judgment and gives practical advice," - Chambers USA
“Highly skilled trial attorney possessing great judgment." - Legal 500
"He's highly responsive and cares deeply - he takes on your problems as if they're his own." - Chambers USA
"transfer pricing expert." - Chambers USA
"He is one of the leading names in tax controversy." - Chambers USA
"Absolutely superb."
"A top-notch litigator; he has a lot of experience in significant tax cases and helps to manage our expectations; he couldn't do any better." Among his many honors, he is known as "the godfather of transfer pricing litigation." - Chambers USA
A "fantastic individual" and adding: "If you know the IRS is going to go to the net and alternative dispute resolution is not attainable, you want Joel on your side." - Chambers USA
"Joel is one of the most successful controversy attorneys in the USA...his experience is almost unrivaled...[he is an] 'obvious standout' in the national tax market...[and is] 'especially adept at arguing the most technical issues.'" - Chambers USA
"'Probably has more experience in litigating cases than any lawyer in the USA'...'enormous presence and stature' [with] 'long history with transfer pricing litigation.'" - Chambers USA
"Leading light" - Chambers USA
"Great strategist and tactician" who "takes the role of service provider very seriously." - Chambers USA
"A dean of the tax controversy Bar, revered for his 'spectacular courtroom manner and skills.'" - Chambers USA
"Unparalleled battleground experience." - Chambers USA
"Constantly on top of his game."- Chambers USA
"Exhaustive preparation." - Chambers USA
"Fearless and tireless." - Chambers USA
"Much admired in the profession for his ability to identify the issues at hand quickly and incisively." - Chambers USA

Education

Davidson College, BA
University of Kentucky College of Law, JD
University of Kentucky Law Review; Moot Court Board; National Moot Court Team, Order of the Coif

Admissions

Kentucky
Illinois

Courts

US Supreme Court
US Court of Federal Claims
US Court of Appeals for the Federal Circuit
US Court of Appeals for the Second Circuit
US Court of Appeals for the Sixth Circuit
US Court of Appeals for the Seventh Circuit
US Court of Appeals for the Eighth Circuit
US Court of Appeals for the Ninth Circuit
US Court of Appeals for the Eleventh Circuit
US Court of Appeals for the District of Columbia Circuit
US Court of Federal Claims
US District Court for the Northern District of Illinois
US District Court for the Northern District of Ohio
US District Court for the Western District of Pennsylvania
Illinois Supreme Court
US Tax Court
Trial Bar of the US District Court for the Northern District of Illinois

Professional & Community Involvement

Board of Trustees, Davidson College (Emeriti)
Board of Visitors, Davidson College
Kentucky Bar Association
United States District Court Trial Bar, Northern District, Illinois
American Bar Association
The American Club of Paris
The Chicago Club
Board of Directors, The Joffrey Ballet, Inc.

Highlights

2023 Tax Controversy Global Practice Guidelearn more

Joel V. Williamson

Overview

Experience

Related Services & Industries

Services

Industries

Publications & Presentations

Publications

2023 Legal 500 United States: Tax Disputes Comparative Guide

2023 Tax Controversy Global Practice Guide

News

MAYER BROWN EARNS TOP RANKINGS IN ITR WORLD TAX 2025

Mayer Brown earns top rankings in ITR World Tax 2024

Events

TEI Audits and Appeals Seminar