Miriam L. Fisher

Partner

Miriam L. Fisher is a partner in Morgan Lewis's Business and Finance, Tax Practice, where she focuses on tax controversy and litigation, including representation of clients in a variety of complex civil and criminal tax matters.

Ms. Fisher handles a broad range of administrative tax disputes before the U.S. Internal Revenue Service and state tax authorities in the examination, investigation, and appeal stages and litigates tax cases in federal and state venues at the trial and appellate levels. Ms. Fisher has successfully represented U.S. and foreign businesses and individuals in disputes involving income, estate, employment, excise, property, and sales and use taxes. Her clients include businesses in diverse industries including energy, communications, media, hospitality, financial services, and personal services.

From 1989 to 1991, Ms. Fisher was special assistant to the assistant attorney general for the U.S. Department of Justice Tax Division, where she served as a top-level advisor on federal tax compliance policy and criminal enforcement initiatives. She chaired the American Bar Association Section of Taxation's Civil and Criminal Penalties Committee from 2005 to 2007. Ms. Fisher co-chaired the District of Columbia Bar Taxation Section from 2001 to 2004 and previously served as the Section's community outreach coordinator and chair of the Section's Tax Audits and Litigation Committee. She co-chaired BNA Tax Management's 2003, 2004, and 2005 tax forums. As an adjunct professor in the graduate tax program at the Georgetown University Law Center, she taught federal tax practice and procedure. She also serves on the Board of Visitors of the University of Maryland School of Law. Prior to rejoining the firm in 2004, Ms. Fisher was a partner in the tax group of a large, international law firm based in Washington, D.C.

Ms. Fisher frequently speaks and writes on issues involving tax procedure and policy. She earned her J.D., with honors, from the University of Maryland School of Law in 1985 and her B.A., summa cum laude, from Loyola College in 1982. She is admitted to practice in the District of Columbia and Maryland.