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.
