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Jenny Austin

Jenny A. Austin

Partner

jenny.austin@morganlewis.com

Chicago Phone +1.312.324.1487 Fax +1.312.324.1001

77 West Wacker Dr.//Chicago, IL 60601-5094//United States

Jenny Austin concentrates her practice on federal tax controversy and litigation, working across all industries, with a particular focus on matters involving significant intellectual property interests, including medical device, pharmaceutical, and technology companies. She guides clients through all stages of tax controversies, from the traditional Internal Revenue Service (IRS) examination to administrative appeals, alternative dispute resolution proceedings, and in the US Tax Court. Jenny is prepared to respond to a variety of both domestic and international issues that the IRS audits and challenges.

Jenny advises US taxpayers with respect to international tax implications of offshore operations, and handles matters involving transfer pricing, including cross-border transfer pricing of tangible and intangible assets and intellectual property, services, and cost sharing arrangements. She also has experience with transfer pricing issues at the state level. Additionally, Jenny counsels international taxpayers and partnerships with respect to their US tax obligations, and advises on withholding, excise tax, and information reporting obligations.

A large part of Jenny’s work involves advising and representing clients in administrative matters, including pre-audit planning and representation of taxpayers in examination, and the preparation of company personnel for IRS interviews. She is also heavily involved in other aspects of the controversy process, including IRS appeals, appeals mediation procedures, and competent authority. Jenny favors strategies to resolve issues successfully with the IRS at the earliest possible stage.

Jenny acts as lead for all aspects of case development from pretrial matters through post-trial briefing, including factual and strategic case development, discovery, stipulations, witness and expert preparation and examination, and drafting pleadings and legal briefs. Her experience includes defending against civil tax penalties and in addressing evidentiary privileges in the tax controversy contest, including the attorney client privilege and work product protection. She also has headed the trial of several state tax income cases involving costs of performance issues.

Jenny maintains an active pro bono practice, most notably working to exonerate an individual wrongfully convicted of murder through a series of cases heard by the trial court, the Illinois Appellate Court, and the Illinois Supreme Court [People v. Ortiz, 919 N.E.2d 941 (2009)]. Recently, she successfully represented a client before the Illinois Department of Children and Family Services who faced a death by neglect indicated finding. She also has taught trial skills for prosecutors with the Tanzanian Prevention and Combating of Corruption Bureau in Tanzania.

Selected Representations

  • Various pharmaceutical and medical device companies in disputes with the IRS over the tax consequences of cross-border operations
  • Various technology companies in disputes with the IRS over cost-sharing and buy-in (pre-existing intangibles and acquisitions) related issues
  • Various technology companies in disputes with the IRS over global marketing activities and charges
  • A multinational company in dispute with the IRS over outbound F reorganizations and related acquisition issues
  • A multinational company in dispute with the IRS over a minority-financing partnership transaction
  • Various companies in disputes with the IRS over a variety of section 199 issues
  • Multinational companies in disputes with the IRS over section 956 (investment in US property)
  • Various companies in disputes with the IRS about the tax consequences of legal settlements
  • A consumer products company in dispute with the IRS about its cross-border operations
  • VERITAS Software Corp. v. Commissioner, 133 T.C. 297 (2009)
  • Garcia v. Commissioner, 140 T.C. 141 (2013)
  • Medtronic, Inc. v. Commissioner, T.C. Memo 2016-112
  • Medtronic, Inc. v. Commissioner, T.C. No. 17488-08
  • Garcia v. Commissioner, T.C. No. 11574-13
  • Apollo Education Group Inc. v. Department of Revenue, State of Oregon, Case No. 150352C
  • The University of Phoenix Inc. v. Indiana Department of State Revenue, Cause No. 49T10-1411-TA-65

Awards and Affiliations

Member, Tax Authority: Federal, US Editorial Advisory Board, Law360 (2019)

40 Under 40, Chicago Lawyer and Chicago Daily Law Bulletin (2018)

Recommended, Tax: US taxes: contentious, The Legal 500 US (2018)

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

Vice Chair, Transfer Pricing Committee, Tax Section, American Bar Association (2017–present)

Member, American Bar Association

Admissions

  • Illinois
  • US Tax Court

Education

  • New York University School of Law, 2004, LL.M., Taxation
  • Washington University in St. Louis School of Law, 2003, J.D.
  • Washington University in St. Louis, 2000, B.S.B.A.
  • Washington University in St. Louis, 2000, A.B.

Sectors

  • Life Sciences

Services

  • Tax

Regions

  • North America

Events

5/28/2020 - State Transfer Pricing Enforcement: State Efforts and Taxpayer Best Practices

10/2/2019 - Unraveling and Managing the Web of Privileges in Today's Interconnected World

5/23/2019 - 2019 Technology May-rathon: Lessons from the Technology Trenches: Why In-House IP and Tax Professionals Need to Stop, Collaborate, and Listen

2/26/2018 - TEI Cincinnati-Columbus Chapter's 2018 US Tax Audit & Controversy Seminar

1/25/2018 - TEI Silicon Valley 2018 Tax Reform & Tax Controversy Seminar

1/10/2018 - Navigating US Tax Reform: International Implications

9/27/2017 - Transfer Pricing Disputes 2017: A View from the Trenches

News

3/19/2020 - Coronavirus Shines Light on Limited Access to Tax Court Docs, Tax Notes

3/25/2019 - Morgan Lewis Lawyers, Professional Staff Named to Law360 2019 Editorial Advisory Boards

9/24/2018 - Chicago Lawyer Recognizes Jenny A. Austin Among ‘40 Under 40’ Illinois Lawyers to Watch

2/21/2018 - Morgan Lewis Adds Sixth Tax Partner in Seven Months in Chicago, Expands State and Local Tax Capabilities

8/21/2017 - Morgan Lewis Hires Additional Veteran Tax Controversy Partner in Chicago

Publications

6/3/2019 - Large Corporate Compliance and Data Analytics: Have You Analyzed Your Own Data Recently?

8/6/2018 - Ninth Circuit Panel Upends Arm’s Length Standard in Cost Sharing

1/25/2018 - Moratorium on Medical Device Excise Tax Extended for Two Years

10/2/2017 - Appeals Update: Exam’s Attendance and a Return to Face-to-Face Meetings