Daniel A. Rosen
Daniel A. Rosen focuses his practice on tax litigation before the US Tax Court and administrative tax controversies before the IRS. Dan assists clients on a wide variety of international and domestic tax issues, including transfer pricing, hybrid instruments, corporate and individual tax shelters, and research and development tax credits. Dan represents financial institutions, public companies, and government contractors under congressional investigation, guiding them throughout all phases of the investigation, including information requests and subpoenas, witness interviews, and hearings.
Before joining Morgan Lewis, Dan was a tax partner at another global law firm. Prior to his private legal practice, he served in multiple roles at the IRS’s Office of Chief Counsel for over 16 years, where he played a key part in the drafting of published guidance and administrative directives involving judicial doctrines and litigating precedent-setting cases. He also advised the agency’s Large Business & International Division executives, managers, and examiners on tax controversy matters, including settlement initiatives.
- Represented a life sciences company in transfer pricing litigation before the US Tax Court
- Represented clients in a range of industries to resolve transfer pricing matters before the IRS
- Represented a retail industry company in research credit litigation before the US Tax Court
- Represented businesses in a range of industries to resolve research credit matters before the IRS
- Represented a life sciences company in litigation before the US Tax Court regarding the deductibility of M&A termination fees, including subsequent appellate proceedings
- Represented an electrical manufacturing company in litigation before the US Tax Court involving refined coal credits, including subsequent appellate proceedings
- Represented an oil and gas company in litigation before the US Court of Appeals for the Federal Circuit involving blended fuel credits
- Represented a retail company in litigation before the US District Court for the Southern District of New York involving tax-related indemnification and corporate separation issues
- Represented a technology company in litigation before the US District Court for the Western District of Washington involving blended fuel credits
- Represented a retail company in an IRS summons matter before the IRS and the Department of Justice
- Represented life sciences and technology companies in Freedom of Information Act litigation before the US District Court for the District of Columbia
- Represented a municipality in regulatory validity litigation before the US District Court for the Southern District of New York, including subsequent appellate proceedings
- Represented a high-wealth individual before the US Tax Court in litigation involving estate and gift tax reporting and substantial compliance with regulatory requirements
- Hofstra University Maurice A. Deane School of Law, 1996, J.D.
- Hofstra University, 1991, B.A., political science
- New York
- Connecticut
- Supreme Court of the United States
- US Court of Appeals for the Federal Circuit
- US Court of Appeals for the Second Circuit
- US Court of Appeals for the Seventh Circuit
- US Tax Court
Ranked, Tax, New York, Chambers USA (2021–2025)
Recommended, Tax: US taxes: contentious, The Legal 500 US (2024)