Sheri A. Dillon
Sheri A. Dillon focuses her practice on federal tax controversy matters, guiding clients through Internal Revenue Service (IRS) examinations and appeals, the administrative claims process, and litigation. Sheri also counsels clients on a variety of business and tax-planning matters, with a particular focus on high-net-worth individuals, partnership transactions, and closely held businesses.
Sheri has tax litigation experience and has appeared before the US Tax Court, US district and appellate courts, and the US Court of Federal Claims. She represents corporate taxpayers, Tax Equity and Fiscal Responsibility Act (TEFRA) and Bipartisan Budget Act partnerships, partners, tax-exempt organizations, and global high-wealth taxpayers in the financial services, private equity, hedge fund, real estate, energy, manufacturing, and consumer products industries.
Sheri has appeared before the US Tax Court, US district and appellate courts, and the US Court of Federal Claims. She represents corporate taxpayers, Tax Equity and Fiscal Responsibility Act (TEFRA) and Bipartisan Budget Act (BBA) partnerships, partners, tax-exempt organizations, and global high-wealth taxpayers in the financial services, private equity, hedge fund, real estate, energy, manufacturing, and consumer products industries.
Specifically, Sheri’s recent experience includes challenges that involve economic substance, substance-over-form, and bona fide partnership issues; taxation of partnerships and partners; taxation of financial products; income tax accounting issues; cancellation of indebtedness income; employment tax issues; debt-equity classification; charitable contribution deductions; tax-exempt organizations; tax credits; and valuation. Sheri has also represented taxpayers and investors involved in promoter audit investigations.
