honors + affiliations
Listed, "Rising Star," Washington D.C. Super Lawyers (2013)
- District of Columbia
- U.S. Supreme Court
- U.S. Court of Appeals for the Fifth Circuit
- U.S. District Court for the District of Columbia
- U.S. District Court for the District of Nebraska
- U.S. Tax Court
- U.S. Court of Federal Claims
- Washington, D.C.
1111 Pennsylvania Ave., NW
Washington, DC 20004-2541
United States of America
Robert R. Martinelli is a partner in Morgan Lewis's Tax Practice. Mr. Martinelli represents corporate clients in all aspects of tax controversy and tax litigation. He advises clients in administrative proceedings with the Internal Revenue Service and state tax authorities, and his litigation experience includes representations in the U.S. Tax Court and various U.S. District Courts, as well as appellate advocacy in the U.S. Courts of Appeals.
Mr. Martinelli's experience includes large corporate tax controversies involving companies' U.S. and foreign operations, with particular experience in domestic and international corporate matters, including payroll and benefits issues. He is actively involved in a number of client matters involving transfer pricing matters and related subpart F implications and also has experience defending cross-border debt structures. Mr. Martinelli represents clients in a variety of industries, including financial, technology, energy, transportation, and other professional services.
Mr. Martinelli brings a unique perspective to resolving tax controversies based on serving as a law clerk to Judge Maurice B. Foley of the U.S. Tax Court. He earned his LL.M. in taxation from Georgetown University Law Center in 2005 and his J.D. from Nova Southeastern University in 2004, where he was a junior editor for the Nova Law Review and a member of the Jessup international moot court team. He earned his B.A. in political science from Texas Lutheran University in 1999.
Mr. Martinelli is admitted to practice in the District of Columbia and Florida and before the U.S. Supreme Court, the U.S. Court of Appeals for the Fifth Circuit, the U.S. District Court for the District of Columbia, the U.S. District Court for the District of Nebraska, the U.S. Tax Court, and the U.S. Court of Federal Claims.
- Georgetown University Law Center, 2005, LL.M.
- Nova Southeastern University, 2004, J.D.
- Texas Lutheran University, 1999, B.A.