Saul Mezei represents clients at all stages of federal tax controversy, from audit and administrative appeals to trial and judicial appeals. Saul focuses on all aspects of international transfer pricing, with an emphasis on the identification and valuation of intangibles. He also advises on a variety of other complex domestic and international issues.
Saul is an adjunct professor in the Graduate Tax Program at the Georgetown University Law Center, where he currently teaches "Introduction to Transfer Pricing" and previously taught "The Life of a Tax Controversy." He is the co-author of "Transfer Pricing: Litigation Strategy and Tactics," BNA Tax Management Portfolio, 893 T.M. (forthcoming). He is an active member of the J. Edgar Murdock American Inn of Court and of the American Bar Association Section of Taxation and Federal Bar Association Section of Taxation.
Saul previously served as attorney-advisor to Judge Robert A. Wherry Jr. of the United States Tax Court. He was also senior law clerk to Judge Lawrence B. Hagel of the United States Court of Appeals for Veterans Claims.
Prior to joining Morgan Lewis, Saul was a partner in the corporate practice of another international law firm.
Representative docketed cases in which Saul has appeared as a counsel of record, or participated significantly, include:
The Coca-Cola Company & Subsidiaries v. Commissioner, Tax Court Docket No. 31183-15 (transfer pricing) (pending)
kgb and Subsidiaries v. Commissioner, Tax Court Docket No. 4667-13 (transfer pricing) (pending)
Amazon.com, Inc. & Subsidiaries v. Commissioner, Tax Court Docket No. 31197-12 (transfer pricing) (pending)
Baldwin v. United States, Docket 3:12-cv-59 (D. Nev.) (section 165 loss)
Martin 1999 Irrevocable Trust v. United States, Ninth Circuit Docket No. 11-17879 (TEFRA; limitations period)
Stander v. Commissioner, Tax Court Docket No. 27114-11 (6015 relief)
Wrk2trvl, Inc. v. Commissioner, Tax Court Docket Nos. 19229-10 and 19930-10 (S corporation/ESOP; statute of limitations)
Appleton v. Commissioner, Tax Court Docket No. 7717-10 (statute of limitations) (as amicus)
Benjamin N Cardozo School of Law, 2002, Juris Doctor, Cum Laude
Georgetown University Law Center, 2009, Master of Laws, With Distinction, Dean’s List
University of Baltimore, 1999, Bachelor of Arts, Magna Cum Laude
District of Columbia
US Court of Appeals for the Ninth Circuit
US Supreme Court
US Tax Court
Attorney-advisor to Judge Robert A. Wherry Jr. of the US Tax Court (2007 - 2009)
Clerkship to Judge Lawrence B. Hagel of the US Court of Appeals for Veterans Claims (2004 - 2007); Chief Judge Kenneth B. Kramer (2002 - 2003)
Awards and Affiliations
Member, Practice Group of the Year, Tax, Law360 (2017)
Member, J. Edgar Murdock American Inn of Court
Member, American Bar Association Section of Taxation
Member, Federal Bar Association Section of Taxation
Next Generation Lawyer, Tax: US taxes: contentious, The Legal 500 US (2018)