Drew A. Cummings

Associate

Drew A. Cummings assists taxpayers at all stages of federal income tax controversy matters. Drew’s primary areas of experience include transfer-pricing dispute resolution and avoidance, including competent authority, US Internal Revenue Service (IRS) appeals, and US Tax Court and district court litigation. He focuses the majority of his practice on representing taxpayers against IRS income adjustments. Drew also advises multinational corporate taxpayers on complex domestic and foreign transactions, including issues related to withholding tax, foreign tax credits, worthless stock deductions, and economic substance.

Extended Profile

Before joining Morgan Lewis, Drew clerked for Judge Albert G. Lauber of the US Tax Court. He holds an LL.M. in taxation from Georgetown University Law Center, where he attended on a merit scholarship. While in law school, he received the Hinkle Elkouri Law Firm Tax Procedure Award for his scholastic achievement and led a Volunteer Low Income Tax Assistance (VITA) site. As an undergraduate, he competed on his school’s intercollegiate policy debate team.

Education

Georgetown University Law Center, 2013, LL.M., taxation, with distinction, Dean’s List, Graduate Tax Scholar
University of Kansas School of Law, 2011, J.D., Tax Certificate, Order of the Coif
Kansas State University, 2008, B.S., political science, magna cum laude

Admissions

District of Columbia
US Tax Court
US District Court for the Western District of Michigan

Clerkships

Clerkship to Judge Albert G. Lauber of the US Tax Court (2013 - 2017)

Awards and Affiliations

Ones to Watch, Tax Law, Washington, DC, The Best Lawyers in America (2024)

Member, J. Edgar Murdock Inn of Court (2020)

Member, Practice Group of the Year, Tax, Law360 (2017)

Steering Committee, Federal Bar Association, Section of Taxation (2015–2020)