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Drew A. Cummings

Partner

Drew Cummings represents taxpayers during all stages of federal income tax controversy matters. Drew brings a wealth of experience in transfer-pricing dispute resolution and avoidance, including during Internal Revenue Service (IRS) audits, mutual agreement procedure (MAP) competent authority, IRS administrative appeals, and US Tax Court and district court litigation. Drew also represents clients against adjustments related to high-stakes international and domestic controversy issues. Drew advises multinational corporations on complex transactions, including issues related to withholding tax, foreign tax credits, worthless stock deductions, and economic substance.

Drew provides both sound technical and persuasive advocacy skills but, more importantly, strategic counsel regarding the best routes of resolution to resolve disputes effectively and efficiently. He focuses the majority of his practice on representing Fortune 500 companies and high-net-worth individuals against IRS income adjustments, including in front of the Advance Pricing and Mutual Agreement (APMA) program for MAPs and Advance Pricing Agreements (APA). He also assists clients navigating international and domestic (summons and subpoena) document productions issued to taxpayers and third parties. Drew represents taxpayers across industries and draws on experience representing companies in the life sciences (medical device and pharmaceutical), healthcare, retail, financial services, and technology industries.

  • Georgetown University Law Center, 2013, LL.M., taxation, with distinction, Dean’s List, Graduate Tax Scholar (Scholarship)
  • University of Kansas School of Law, 2011, J.D., Tax Certificate, Order of the Coif
  • Kansas State University, 2008, B.S., political science, magna cum laude
  • District of Columbia
  • US Tax Court
  • US District Court for the Western District of Michigan
  • Clerkship to Judge Albert G. Lauber of the US Tax Court (2013 - 2017)

Ones to Watch, Tax Law, Washington, DC, The Best Lawyers in America (2024)

Member, J. Edgar Murdock Inn of Court (2020–Present)

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

Steering Committee, Federal Bar Association, Section of Taxation (2015–2020)

Hinkle Elkouri Law Firm Tax Procedure Award, University of Kansas School of Law (2011)